WEN-MIN LU; IRENE WEI KIONG TING; SHU-HSIA HUANG. Environmental, Social and Governance (ESG) Initiatives and Firm Efficiency in the Global Tourism and Hospitality Industry: The Role of Business Strategy. Asian Academy of Management Journal of Accounting and Finance, v. 21, n. 1, p. 275–312, 30 Jun.2025.