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Fig 1.

Conceptual model.

Note: This figure displays the moderating effects of financial sustainability on the relationship between ESG practices and divided policy.

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Table 1.

Summary of statistical information.

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Table 1 Expand

Table 2.

Matrix of correlations.

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Table 2 Expand

Table 3.

The impact of ESG on dividend.

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Table 3 Expand

Table 4.

The role of financial sustainability on the association between ESG and dividend.

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Table 4 Expand

Table 5.

The impact of environmental disclosure, social disclosure and governance disclosure on dividend policy.

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Table 6.

The impact of ESG disclosures on dividend policy employing different estimation techniques.

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Table 7.

Tracking endogeneity (GMM).

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Table 7 Expand