Siwei, Dong; Chalermkiat, Wongvanichtawee - In: Cogent Business & Management 10 (2023) 3, pp. 1-21
content analysis supported sustainability development theory, stakeholder theory, and the double carbon target in China. The … energy industry during 2018-2021 in China. The results show that ESG is significantly positively associated with firms' value … cost in China. This study contributes to the literature on ESG, debt cost, and firms' value by offering evidence for the …