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Goodwood Akuntansi dan Auditing Reviu
Published by Goodwood Publishing
ISSN : -     EISSN : 29640652     DOI : https://doi.org/10.35912/gaar
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education Other
Goodwood Akuntansi dan Auditing Reviu (GAAR) is a peer-reviewed, and scholarly journal published by Penerbit Goodwood. GAAR publishes high-quality research to answer important and interesting questions, develops or tests a theory, replicates prior studies, explores up-to-date phenomena, reviews and synthesizes existing research and provides new perspectives in the field of accounting science. We welcome well-written empirical research, case studies, and theoretical research with novelty and beneficial contributions to the theory and practice of accounting concretely.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 81 Documents
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Does Environmental, Social, and Governance Disclosure Improve Financial Performance Evidence from Latin American Firms Ratna Septiyanti
Goodwood Akuntansi dan Auditing Reviu Vol 4 No 1 (2025): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v4i1.7782

Abstract

Purpose: This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure on corporate financial performance among firms in Latin America (LATAM). The study seeks to determine whether greater ESG disclosure contributes to improved financial outcomes.Research Methodology: This study employs a quantitative research approach using secondary data from 86 LATAM firms over a decade of observation. The data were analyzed using linear regression analysis.Results: The findings reveal that ESG disclosure positively and significantly affects financial performance.Conclusions: This study concludes that ESG disclosure positively influences firms' financial performance in LATAM. Companies with stronger ESG transparency tend to achieve higher profitability.Limitations: This study is limited to publicly listed LATAM firms over a decade, which may reduce the generalizability of the findings to different contexts or regions.Contributions: This study contributes to stakeholder theory by providing empirical evidence from the Latin American region. Keywords: corporate governance, ESG disclosure, financial performance, Latin America

Page 9 of 9 | Total Record : 81

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