Lhutfi, Iqbal; Ludigdo, Unti; Rusydi, Mohamad Khoiru; … - In: Cogent business & management 11 (2024) 1, pp. 1-11
) affect investment decisions mediated by Environmental, Social, and Governance (ESG) scores. Structural Equation Modeling (SEM … ESG scores. ESG scores also positively affect investment decisions as measured by earnings per share. The findings of this … test indicate that ESG scores mediate the relationship between CSR disclosure and earnings per share in a statistically …