Integrating Sustainability and Finance: Examining the Influence of ESG and Financial Determinants on Financial Distress

This dataset comprises data obtained from the financial reports of companies in the food & beverage, apparel & luxury goods, and food & staples retailing subsectors during the period 2020 to 2024, with the aim of examining whether Environment, Social, Governance, Sales Growth, Profitability, Liquidity, Leverage, and Firm Size influence financial distress.