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ESG disclosures and capital structure: An analysis of debt and equity dynamics in India

The current study aims to explore how environmental, social and governance (ESG) disclosures impact the capital structure decisions of the non-financial Indian firms listed on the NSE500 index for the period of 2015–2022. The pooled OLS and system GMM estimations indicate that higher ESG disclosure...

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Principais autores: Neha Malik, Smita Kashiramka, Prashant Sharma
פורמט: Artigo
שפה:Inglês
יצא לאור: Elsevier 2026-01-01
סדרה:International Review of Economics & Finance
נושאים:
ESG
Capital structure
Environmentally sensitive industries
COVID
India
Emerging markets
גישה מקוונת:http://www.sciencedirect.com/science/article/pii/S1059056026000031
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