Anolick, Nina ORCID: https://orcid.org/0009-0008-3787-7021, Posselt, Helena ORCID: https://orcid.org/0009-0004-2994-3333 and Wagner, Niclas ORCID: https://orcid.org/0000-0003-2009-6030 (2026) Is ESG more comprehensive than governance? : What dividends reveal. Finance Research Letters, 93 . DOI 10.1016/j.frl.2026.109494