Sustainability and Capital Costs: The Impact of ESG Performance, Efficiency, and Firm Characteristics on WACC

Fuad, Muhammad and Noviyandra, Della and Subagyo, Subagyo and Soesetio, Yuli and Silava, Cipriano (2025) Sustainability and Capital Costs: The Impact of ESG Performance, Efficiency, and Firm Characteristics on WACC. In: Proceedings of the 5th Business Innovation Sustainability and Technology International Conference, BISTIC 2025, 30th July 2025, Malang, Indonesia.

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Abstract

ESG practices being widely promoted with the objectives of increasing sustainability-related transparency, demonstrating stronger performance, and reduce perceived risk. This study examines the relationship between ESG score and DEA into cost of capital as a critical indicator in assessing company p

Item Type: Conference or Workshop Item (UNSPECIFIED)
Date Deposited: 04 Mar 2026 20:24
Last Modified: 16 Apr 2026 15:38
URI: http://eprints.eai.eu/id/eprint/60519

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