Bridging Transparency and Risk Nexus: Does ESG Performance, Financial Reporting Quality, and Corporate Risk-Taking Matter? Evidence from Indonesia

This study investigates the impact of environmental, social, and governance (ESG) performance on the link between financial reporting quality (FRQ) and corporate risk-taking (CRT). Building upon agency and stakeholder theories, we contend that ESG practices represent a transparency mechanism that is...

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Hlavní autoři:	Yanuar Bachtiar, Mujennah, Nirza Marzuki Husien
Médium:	Artigo
Jazyk:	Inglês
Vydáno:	MDPI AG 2025-11-01
Edice:	Risks
Témata:	ESG financial reporting quality corporate risk-taking
On-line přístup:	https://www.mdpi.com/2227-9091/13/12/232
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