ManuScript Details
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Paper Id:
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IJARW2924
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Title:
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SHORT-TERM DEBT FINANCING AND ESG ORIENTATION: AN ANALYTIC HIERARCHY PROCESS PERSPECTIVE
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| Published in: |
International Journal Of All Research Writings |
| Publisher: |
IJARW |
| ISSN: |
2582-1008 |
| Volume / Issue: |
Volume 7 Issue 8 |
| Pages: |
7
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| Published On: |
2/25/2026 9:48:08 PM (MM/dd/yyyy) |
Main Author Details
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Name:
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Duong Thi Huong Lien |
| Institute: |
Thai Nguyen University of Economics and Business Administration, Thai Nguyen, Vietnam. |
Co - Author Details
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Author Institute |
Abstract
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Research Area:
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Business and Marketing |
| KeyWord: |
Short-term debt, ESG performance, Analytic Hierarchy Process, Capital structure, Vietnam |
| Abstract: |
This study examines the impact of short-term debt financing on Environmental, Social, and Governance (ESG) performance, utilizing the Analytic Hierarchy Process (AHP) in the context of Vietnamese listed firms. Rather than establishing causal relationships, the study employs a priority-based evaluation framework to investigate the association between short-term debt and the relative importance of ESG dimensions and their underlying factors, as informed by expert judgments derived from the author’s dissertation.
The AHP results reveal a distinct ESG pattern under short-term debt financing. Governance emerges as the most influential dimension, followed by environmental considerations, while social factors receive the lowest priority. At the factor level, transparency, accountability, and risk management dominate governance priorities, whereas environmental initiatives are primarily compliance-oriented and short-term in nature. Social factors are valued mainly when they directly support operational stability and labor continuity.
The findings suggest that short-term debt exerts a disciplining and risk-control-oriented influence on ESG performance, favoring governance and short-horizon ESG practices over long-term sustainability investments. This study contributes to the ESG–finance literature by highlighting how debt maturity shapes ESG performance patterns in emerging markets and by demonstrating the applicability of AHP for ESG assessment when quantitative data are limited. |
Citations
Copy and paste a formatted citation or use one of the links to import into a bibliography manager and reference.
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IEEE
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Duong Thi Huong Lien, "SHORT-TERM DEBT FINANCING AND ESG ORIENTATION: AN ANALYTIC HIERARCHY PROCESS PERSPECTIVE", International Journal Of All Research Writings,
vol. 7, no. 8, pp. 53-59, 2026.
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MLA
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Duong Thi Huong Lien "SHORT-TERM DEBT FINANCING AND ESG ORIENTATION: AN ANALYTIC HIERARCHY PROCESS PERSPECTIVE." International Journal Of All Research Writings,
vol 7, no. 8, 2026, pp. 53-59.
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APA
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Duong Thi Huong Lien (2026). SHORT-TERM DEBT FINANCING AND ESG ORIENTATION: AN ANALYTIC HIERARCHY PROCESS PERSPECTIVE. International Journal Of All Research Writings,
7(8), 53-59.
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SHORT-TERM DEBT FINANCING AND ESG ORIENTATION: AN ANALYTIC HIERARCHY PROCESS PERSPECTIVE
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