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Factors affecting the readiness for ESG reporting in Vietnamese enterprises [PDF]
Problems and Perspectives in ManagementCountries around the world are taking further steps toward transparency and corporate sustainability. Environmental, social, and governance (ESG) reporting will be required for all firms listed on European exchanges as of 2026 according to the Corporate ...
Dung Thi Phuong Nguyen +3 more
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Financial reporting quality of ESG firms listed in China.
PLoS ONE, 2023 Given the growing importance of environmental protection in China, this study investigated the determinants of the financial reporting quality of environmental, social and governance (ESG) firms listed in China.
Mengqian Wu, Indra Abeysekera
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Ensuring the transparency of ESG reporting based on the development of its standardization [PDF]
E3S Web of Conferences, 2023 The purpose of the study was to consider the priority areas of development, the main innovations and the prospects for standardizing ESG reporting as a tool to ensure its informative and analytical value.
Zenkina Irina
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Вісник Харківського національного університету імені В.Н. Каразіна: Серія Економіка, 2023 The ESG concept (Environmental, Social, Governance) represents ecological, social, and governance indicators that play a crucial role in numerous sustainable development initiatives.
L. Korchahina
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SSRN Electronic Journal, 2023 In this paper, we provide the first large-sample empirical analysis of the consequences of ESG reporting divergence among U.S. firms. We construct and validate an ESG reporting divergence measure based on the dissimilarities in ESG reporting across firms.
CHENG, Qiang, LOU, Yun, YANG, Mengjie
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"Introducing the ESG reporting – benefits and challenges - "
Journal of Financial Studies, 2022 "Sustainable finance represents an important concern of the European Union lately, having an essential role in achieving the political objectives of the European Climate Pact. It is interpreted that it supports the sustainable development of economy, simultaneously reducing the pressures on environment and taking into consideration social and ...
Laurențiu-Paul Barangă +1 more
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Economics and Environment, 2023 The lack of uniform guidelines on how ESG measures are calculated leads to a lack of transparency and problems while comparing them over time and between different entities. It can be noted that EMAS, may help in the implementation of ESG reporting. The
Aleksandra Kamińska-Witkowska +1 more
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BUSINESS VALUATION AND ESG FACTORS – AN INTEGRATED APPROACH [PDF]
Annals of the University of Oradea: Economic Science, 2023 Considering the rising popularity of reporting ESG (environment, social, governance) related actions, a natural curiosity was born among investors, and other parties, whether it can affect the business value or not.
Andreea IURAȘ +2 more
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Are the Companies Prepared for Sustainability Reporting under the ED IFRS S1 and S2? Evidence from Poland [PDF]
Audit Financiar, 2022 This article aimed to determine the implications of the Exposure Drafts (ED) IFRS S1 and S2, especially for financial reporting. The novelty of these sustainability standards is the attempt to regulate sustainability and climate-related financial ...
Magdalena INDYK
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How the Categorisation of SDG Targets into ESG Pillars can Inform the Corporate SDG Report
Chemical Engineering Transactions, 2023 In this research, SDG standards are mapped to the environmental, social, and governance (ESG) pillars through Triple-Bottom Line (TBL) groupings based on the Global Reporting Initiative (GRI) guidelines and accounting items, which allow SDG standards to ...
Bence Lukács, Robert Rickards
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