@article{siahaan_-_hadiwidjojo_ratnawati_2026,  title={The Effect of Environmental, Social, and Governance (esg) on Financial Performance: The Mediating Role of Financial Flexibility and the Moderating role of Investment Scale},  volume={23},  ISSN={1808-2386},  url={https://doi.org/10.15728/bbr.2024.2173.en},  DOI={10.15728/bbr.2024.2173.en},  journal={BBR. Brazilian Business Review},  publisher={Fucape Business School},  author={Siahaan, Palti Ferdrico Tumpal Hamonangan and -, Surachman and Hadiwidjojo, Djumilah and Ratnawati, Kusuma},  year={2026},  pages={e20242173} }