Evaluating the efficiency of financial resource transformation into ESG performance: a DEA application in the german industry - Vasconcelos, Mateus Vilela Peloso; Cunha, Ícaro Guilherme Félix da; Paiva, Cecilia Loretti de; Roiz, Guilherme Augusto; Rebelatto, Daisy Aparecida do Nascimento (Brazilian Journal of Operations & Production Management, 2025)