ESG Score and Financial Performance in Indonesian Energy Companies: The Moderating Role of Digital Transformation
Muqniatul Husniyah, Putri Amalia Firdausi, Nawirah & Wuryaningsih · Asian Journal of Economics, Business and Accounting · 2025
This study examines the influence of ESG Score on the financial performance of Indonesian energy companies, with Digital Transformation as a moderating variable. Theoretically, the study is grounded in Stakeholder Theory and the Resource-Based View (RBV), emphasizing ESG as a str...