Environmental, Social, and Governance Disclosure and Cost of Capital: Evidence from Mandatory Non‑Financial Reporting Reforms in the European Union during 2003-2013. Middle East Journal of Management and Commerce, [S. l.], v. 1, n. 1, p. 33–41, 2026. DOI: 10.2026/92js3k88. Disponível em: https://mejmc.com/index.php/journal/article/view/7. Acesso em: 20 oct. 2026.