Andrade , D.C. de et al. 2026. Capital structure strategies through the lens of ESG: assessing trends between Brazil and China. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036. 18, 1 (jan. 2026). DOI:https://doi.org/10.21680/2176-9036.2026v18n1ID42506.