Keywords: Pollution
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Journal Articles
Studies in Economics and Finance (2026) 43 (3): 678–707.
Published: 25 August 2025
... the relationship between ESG disclosures ( ESGD ) components and FV . Moreover, it examines the heterogeneity of results among high-low polluting industries; it aligns with SDG 12 (Responsible Consumption and Production) and how firms with different pollution levels integrate sustainable production practices...

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