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Keywords: ESG disclosure
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Journal Articles
Journal Articles
Journal Articles
Journal Articles
Management & Sustainability: An Arab Review 1–20.
Published: 12 January 2026
... least squares, random effects, robust regression and Tobit models for the period of 2019–2023. Findings The results indicated that robust corporate governance practices were statistically significant and positive mediating effect. However, the relationship between ESG disclosure and return on assets...

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