id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
gujaf-315	Akande, Joseph Olorunfemi 	THE IMPACT OF ESG PRACTICES ON THE RISK PORTFOLIO OF LISTED OIL AND GAS FIRMS IN NIGERIA USING A MULTILAYERED CRITERION 	2025	22	.pdf	application/pdf	7838	354	32	ESG risks can reduce capital costs since investors may require lower returns when firms demonstrate strong ESG commitments (Korneeva et al., 2023). 397-413 Gusau Journal of Accounting and Finance, Vol. 5, Issue 2, October, 2024 143 THE IMPACT OF ESG PRACTICES ON THE RISK PORTFOLIO OF LISTED OIL AND GAS FIRMS IN NIGERIA USING A MULTILAYERED CRITERION Joseph Olorunfemi Akande Department of Accounting Science, Walter Sisulu University, Mthatha, South Africa jakande@wsu.ac.za DOI: https://doi.org/10.57233/gujaf.v5i2.09	cache/gujaf-315.pdf	txt/gujaf-315.txt