Rudolph, Makhathini Lungani, and Kansilembo Aliamutu. “ESG Disclosure and Firm Profitability: The Moderating Roles of Firm Size and Corporate Governance”. International Review of Management and Marketing 17, no. 1 (November 1, 2026): 815–823. Accessed November 1, 2026. https://econjournals.com/index.php/irmm/article/view/24941.