COMPARATIVE ANALYSIS OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DISCLOSURE AND FINANCIAL PERFORMANCE: EVIDENCE FROM THAI AND VIETNAMESE LISTED COMPANIES
This study investigates the impact of Environmental, Social, and Governance Disclosure (ESGD) on financial performance—measured by Return on Assets (ROA) and Tobin’s Q (TBQ)—of publicly listed firms in Thailand (1131 observations) and Vietnam (186 observations) from 2012 to 2023, using data from Bloomberg and employing...