TY - JOUR T1 - Does ESG Disclosure impact the cost of debt? A regional analysis of Brazil and its regions JO - Revista de Administração da UFSM A1 - Iglesias, Thayla Machado Guimarães A1 - Peixoto, Fernanda Maciel A1 - Rogers, Pablo A1 - Carvalho, Luciana SN - 1983-4659 UL - 10.5902/1983465990538 VL - 18 Y1 - 2025 PB - Brasil ER -