Bani-Khaled, Sakhr https://orcid.org/0000-0001-5963-7485
Azevedo, Graça https://orcid.org/0000-0002-6346-4035
Oliveira, Jonas https://orcid.org/0000-0001-5374-1062
Article History
Received: 18 March 2024
Accepted: 29 April 2025
First Online: 24 June 2025
Declaration
:
: The authors confirm that ethical approval was not required for this study as it did not involve human or animal subjects. This research is based on a systematic literature review of existing theories and empirical evidence related to Environmental, Social, and Governance (ESG) factors and firm value.
: The authors declare that they have no affiliations with or involvement in any organization or entity with any financial interest in the subject matter or materials discussed in this manuscript.