Detail Will ESG disclosure affect the green innovation level of SMEs? Bibliografi Author: Bao, Junsong ; Yang, Liuyi Topik: ESG disclosure; Green innovation; Digital transformation; Executives’ green perception; SMEs Bahasa: (EN )     Penerbit: Elsevier     Tempat Terbit: New York    Tahun Terbit: 2025     Jenis: Article - diterbitkan di jurnal ilmiah internasional Fulltext: Will ESG disclosure affect the green innovation level of SMEs.pdf (671.13KB; 0 download) Abstract This study explores the impact of environmental, social, and governance (ESG) disclosure on green innovation in SMEs, highlighting the moderating roles of digital transformation and executives’ green perception. Using a panel dataset and robust econometric techniques, the results indicate that ESG disclosure significantly fosters green innovation. Digital transformation amplifies this effect through technological integration, whereas executives’ green perception strengthens it via strategic alignment. Endogeneity corrections confirmed the robustness of the results. This study underscores the necessity of integrating structural enablers with managerial commitment to maximize ESG-driven innovation, offering practical insights for policymakers and business leaders. Kajian editorial Article from : Finance Research Letters, Volume 83, October 2025 Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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