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This research article examines the relationship between environmental, social, and governance (ESG) ratings and firm performance, specifically focusing on how internal control weaknesses (ICW) moderate this relationship. The study, which analyzes French listed firms from 2012 to 2018, finds that both ICW and ESG ratings positively influence firm performance, but ICW negatively moderates the ESG-performance relationship. The findings suggest that enhancing internal controls and ESG practices can lead to impr

Author

Jaida Souza da Costa

Language

EN