...Bahaa Subhi Awwad; Najwan Ibrahim Jadallah; Udo Christian Braendle Purpose This study explores the relationships between Environmental, Social, and Governance (ESG) disclosure and firm performance (FP)—specifically operational (ROA), financial (ROE), and market performance (Tobin's Q...

... on the performance indicators measured by Tobin’s Q (TQ), return on equity (ROE) and return on assets (ROA). Research limitations/implications This study contributes to the research debate on CPD and CEP, especially in developing countries. It emphasizes the importance of such practices in increasing corporate...