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- PublicationThe tangibility of the intangibles: what drives banks' sustainability disclosure in the emerging economies?Ng Adam Boon Ka; Ginanjar Dewandaru; Ruslan Nagayev; Janoearto Alamsyah; Abdullah (2016)
Enviroment, social and governance sustainability ("ESG"), typically considered as intangibles, can be explained by tangible factors such as banks' fundamentals, country ESG score, macroeconomic factors and institutional quality.
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