Muttanachai Suttipun - In: Cogent business & management 10 (2023) 1, pp. 1-13
and corporate financial risk. The population and sample data are comprised of all the listed companies in the alternative … quantify ESG performance in annual reports during the period 2017-2021, while corporate financial risk is measured by the ratio … result finds a negative relationship between ESG performance and corporate financial risk. The signaling theory demonstrates …