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Journal articles on the topic 'ESG framework'

Author: Grafiati

Published: 2 June 2025

Last updated: 31 July 2025

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1

Song, Yina. "ESG Practice of Domestic Listed Companies." International Journal of Global Economics and Management 4, no. 1 (2024): 20–26. http://dx.doi.org/10.62051/ijgem.v4n1.04.

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This article conducts in-depth research on the uniformity of the ESG (Environmental, Social, and Governance) information disclosure framework. The article points out that in order to ensure horizontal comparability of ESG information, a standardized disclosure framework similar to financial information must be implemented. The article emphasizes the importance of establishing a unified disclosure framework by analyzing the current situation of ESG information disclosure both domestically and internationally, especially the relevant laws, regulations, and guidelines in Europe and America. At th

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Okoye, Adaeze, Adeolu Idowu, Temitayo Ogundare, Oluwatamilore Sowunmi, Chiamaka Ezenwa, and Gideon Edem. "Examining Environmental, Social, and Governance Practices in Nigeria." Amicus Curiae 6, no. 3 (2025): 805–30. https://doi.org/10.14296/ac.v6i3.5797.

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This article examines the evolution and development of environmental, social and governance (ESG) in Nigeria. In Nigeria, there is no unitary legal framework that articulates all ESG obligations that companies are required to comply with, and this is not unusual given the breadth of the ESG pillars. However, the article outlines the multilayered regulation and the multistakeholder approaches within the emerging framework. It highlights that the private sector has been identified as a significant driver of ESG but also suggests that some improvements in ESG reporting frameworks and more robust

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Круглова, И. А., В. Ю. Загорнова, and П. В. Назаров. "ENSURING REGIONAL ECONOMIC SECURITY WITHIN ESG FRAMEWORK." ЖУРНАЛ ПРАВОВЫХ И ЭКОНОМИЧЕСКИХ ИССЛЕДОВАНИЙ, no. 2 (June 8, 2023): 207–13. http://dx.doi.org/10.26163/gief.2023.32.43.031.

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ESG-повестка является сейчас одним из основных трендов общественного и государственного развития. В рамках данной статьи было определено, что для достижения эффективного устойчивого развития без ущерба экономической безопасности региона необходимо учитывать специфические характеристики конкретного региона. Кроме того, необходимо разработать уникальные для каждого региона показатели, критерии и индикаторы оценки и отслеживания достижения устойчивого развития регионов. В результате авторами была составлена матрица системы обеспечения региональной экономической безопасности в условиях ESG-повестк

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Cruz, Carolina Almeida, and Florinda Matos. "ESG Maturity: A Software Framework for the Challenges of ESG Data in Investment." Sustainability 15, no. 3 (2023): 2610. http://dx.doi.org/10.3390/su15032610.

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Given the rising demand for more transparent, consistent, and comprehensive non-financial information in investment, there is a need to provide more reliable, meaningful, and measurable ESG metrics, in a way that most frameworks cannot. Most established frameworks face difficulties and challenges in providing sustainability information to investors in a significant way, lacking in areas such as transparency, reliability, consistency, materiality, and particularly, their focus on the “S” dimension of ESG. The present article purposes to review the challenges associated with several frameworks a

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Cakranegara, Pandu Adi, and Filson Maratur Sidjabat. "Green Investment: Incorporate Environment, Social, And Government Factors In Investment Decision." Eksis: Jurnal Riset Ekonomi dan Bisnis 16, no. 1 (2021): 17–28. http://dx.doi.org/10.26533/eksis.v16i1.773.

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There are two types of investors, the first is the type of investor who focuses on return on investment and the second type is the investor who pays attention to Environmental, Social, and Governance (ESG) values in investing. This requires management to make adjustments to create a competitive advantage. One of the frameworks used to measure the competitive advantage of a company is the Porter framework. However, Porter's framework needs to be supplemented with ESG values to capture the value creation process in today's business environment. This research is applied research by applying the e

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Jang, Dae-Chul, Jina Lee, Min Kyung Kang, et al. "Research on a Framework for Integrating ESG Disclosure Standards." Korean Journal of Life Cycle Assessment 24, no. 1 (2023): 23–30. http://dx.doi.org/10.62765/kjlca.2023.24.1.23.

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Alongside the increasing demand for sustainable management, emphasizing the environmental and social responsibility of companies, many companies identifies climate change as material business risk. For this, new ESG disclosure standards are introduced to measure not only the impact materiality of companies but also the climate-related financial materiality. Furthermore, the global ESG disclosure standards are shifting from voluntary initiative to a mandatory requirement. However, due to different objectives and metrics required by each standards, there is a lack of compatibility among ESG disc

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Wielechowski, Michał, and Paweł Krasuski. "ESG concepts in business practice Characteristics and assessment of common ESG frameworks." MAZOWSZE Studia Regionalne Special Edition 2024 (2024): 9–26. http://dx.doi.org/10.21858/msr.se.2024.01.

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In today’s business environment, incorporating Environmental, Social, and Governance (ESG) principles into corporate strategies has evolved from being a marginal consideration to a core element of strategic planning. In the study, we characterize and assess ten widely recognized ESG frameworks. The selection of these frameworks is grounded in a literature review, complemented by an analysis of professional websites and forums that offer rankings of prevalent frameworks. Additionally, our own expertise in the field is used in this selection process. Our evaluation of ten key ESG frameworks reve

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Wang, Yuting, Zhuangzhuang Niu, Wei Zhong, and Ma Zhong. "ESG Carbonwashing: A New Type of ESG-Washing." Sustainability 17, no. 13 (2025): 5744. https://doi.org/10.3390/su17135744.

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In 2020, the Chinese government announced the “Dual Carbon” goals, making carbon responsibility the most prominent focus within the Environmental, Social, and Governance (ESG) practices of Chinese firms. This shift creates a new type of ESG-washing, a practice involving the selective disclosure of information that portrays the firm in a favorable light, thereby leading stakeholders to overestimate its ESG performance. In this study, we define a novel type of ESG-washing behavior called “ESG carbonwashing”, in which firms disproportionately highlight their carbon responsibility initiatives whil

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Jun, Hannah, and Sooyoung Kim. "Towards an ESG Framework for HYBE: Implications from ESG Incident Data Analysis." Korea Business Review 27 (January 31, 2023): 23–41. http://dx.doi.org/10.17287/kbr.2023.27.0.23.

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Kurnia, Ia, Ari Purwanti, Loso Judijanto, Aspiati A. Samiun, and Dian Saripujiana. "INTEGRATING ESG METRICS INTO TRADITIONAL ACCOUNTING SYSTEMS: A FRAMEWORK FOR FUTURE PRACTICE." Journal of Economic, Bussines and Accounting (COSTING) 7, no. 5 (2024): 4651–57. https://doi.org/10.31539/costing.v7i6.12381.

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The integration of Environmental, Social, and Governance (ESG) metrics into traditional accounting systems has emerged as a critical area of focus for modern businesses aiming to balance financial performance with sustainable and ethical practices. This paper provides a comprehensive literature review on the evolution of ESG metrics and their relevance in accounting frameworks. Through the analysis of recent studies, it explores the challenges and opportunities associated with incorporating ESG factors into conventional accounting systems, including the impact on financial reporting, stakehold

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CUI, XIAOTIAN. "The Evolution and Future Trajectory of ESG Information Disclosure in China: Building a Harmonized Disclosure System in the Context of Global Integration." Global Academic Frontiers 3, no. 2 (2025): 225–56. https://doi.org/10.5281/zenodo.15583449.

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This paper examines the evolution and future trajectory of Environmental, Social, and Governance (ESG) information disclosure in China within the context of global integration. As sustainability reporting gains prominence worldwide, China has made significant strides in developing a comprehensive ESG disclosure framework that balances international standards with domestic priorities. Through analysis of recent policy developments, academic research, and industry practices, this study tracks China's journey from initial voluntary environmental reporting to its current structured approach with m

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Vetrenyuk, А. А. "Institutional readiness of the regions of the Central Federal District to implement ESG practices." Intellect. Innovations. Investments, no. 3 (2025): 25–34. https://doi.org/10.25198/2077-7175-2025-3-25.

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The relevance of the study is determined by the increasing importance of ESG principles (environmental, social, and governance aspects) for the sustainable development of regions. In the context of global climate change and socio-economic system transformation, the need for Russian regions to adapt to new sustainability standards is growing. However, the degree of readiness for ESG transformation varies across regions, requiring a comprehensive analysis of institutional frameworks and governance mechanisms. The objective of the study is to analyze the institutional readiness of the regions of

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Jin, Ick. "Systematic ESG risk and hedge fund." Quantitative Finance and Economics 8, no. 2 (2024): 387–409. http://dx.doi.org/10.3934/qfe.2024015.

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<abstract> <p>We present a framework for linking hedge funds to environmental, social, and governance (ESG) investments based on systematic ESG risk. We proposed a double-factor model to explain the co-movement of asset returns due to two systematic risk factors: Adjusted market risk and systematic ESG risk. Complementing prior work that introduces ESG characteristic indicators as determinants of agents' utility functions, this framework leverages modern portfolio theory by establishing a channel through which systematic ESG shocks affect asset risk and, in turn, equilibrium expect

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FRECAUTAN, Ion, and Andreea NITA (DANILA). "WHO IS GOING TO WIN: THE EU ESG REGULATION OR THE REST OF THE WORLD? – A CRITICAL REVIEW." Annals of the University of Oradea. Economic Sciences 31, me 31 (2022): 109–20. http://dx.doi.org/10.47535/1991auoes31(2)011.

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This paper aims to explore the past and the present challenges of EU ESG regulatory framework. Moreover, it attempts to make an in-depth analysis of the major ESG frameworks and standards used at a global level: GRI, SASB, IIRC, CDP, CDSB, TCFD, CSRD, and EU Taxonomy. The analysis considers 5 criteria: framework vs. standard, shareholder perspective, reporting format, metrics, and materiality. In addition, we draw insights into the complexity of the EU ESG reporting scheme and its added value compared to already existing frameworks and standards. Our results have implications on three levels:

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Santana Tovar, Daniela, Sara Torabi Moghadam, and Patrizia Lombardi. "Shaping Sustainable Practices in Italy’s Construction Industry: An ESG Indicator Framework." Sustainability 17, no. 3 (2025): 1341. https://doi.org/10.3390/su17031341.

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The construction industry is one of the most environmentally sensitive sectors, significantly impacting the adoption of sustainable development practices. Environmental, social, and governance (ESG) pillars are essential for assessing corporate sustainability performance, revealing risks, and guiding improvement. Despite the widespread use of indicators, a notable gap exists in ESG frameworks oriented to assess company performance within the sector, with limited research on achieving standard tools. This study proposes a practical standardized framework of indicators for the European construct

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Gao, Rong. "Opportunities and Challenges of Corporate ESG Risk Management: Evidence from Xiaomi." Advances in Economics, Management and Political Sciences 127, no. 1 (2024): 38–43. https://doi.org/10.54254/2754-1169/2024.ox18511.

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With the accelerated adoption of ESG principles, ESG risk management is facing severe challenges and unprecedented opportunities, and many companies have initiated the disclosure of ESG information, the development of ESG governance frameworks, and other activities to provide a solid foundation for advancing ESG. Fundamentally, ESG focuses on managing a company's non-monetary risks. Over time, multiple strategies will be integrated into risk management to achieve sustainable growth of the company's operations through ESG risk management. This paper will study the framework and standards of ESG

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Mukhiyayeva, D., L. Sembiyeva, and А. Zhagyparova. "Evaluating ESG frameworks: A comparative analysis of global standards and their application in Kazakhstan." ECONOMIC Series of the Bulletin of the L.N.Gumilyov ENU, no. 3 (September 26, 2024): 245–61. http://dx.doi.org/10.32523/2789-4320-2024-3-245-261.

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This article investigates the key drivers and barriers to the adoption of Environmental, Social, and Governance (ESG) principles in Kazakhstan. By conducting a thematic analysis of relevant documents, frameworks, and case studies, the study evaluates the current state of ESG practices in Kazakhstan and compares them with international standards set by S&P Global, the Asian Development Bank (ADB), and the London Stock Exchange Group (LSEG). The findings highlight significant progress in regulatory support and investor demand but also identify critical challenges such as the lack of comprehe

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Mohamed Yousop, Nur Liyana, and Nazrul Hisyam Ab Razak. "ESG INVESTMENT AND RISKS: CONCEPTUALISE THE UNEXPECTED." e-Academia Journal 12, no. 1 (2023): 31–46. http://dx.doi.org/10.24191/e-aj.v12i1.21460.

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Investors are integrating ESG factors into their decision-making processes in order to invest sustainably and gain competitive returns. The presence of risks from the recent past and the near future, as well as the occurrence of a rare, unforeseeable, and economically significant event known as a black swan event, hinder their ability to make sound investment decisions. In light of this matter, our study aims to develop a conceptual framework for the risk-return issue in ESG investments. The Southeast Asia region will be emphasised more due to its potential for future ESG investment growth and

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Costantiello, Alberto, Lucio Laureti, Angelo Quarto, and Angelo Leogrande. "Methane Emissions in the ESG Framework at the World Level." Methane 4, no. 1 (2025): 3. https://doi.org/10.3390/methane4010003.

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Methane is a strong green gas that has higher GWP. Methane emissions, therefore, form one of the critical focuses within climate change mitigation policy. Indeed, the present study represents a very novel analysis of methane emission within the ESG framework by using the data across 193 countries within the period of 2011–2020. Methane reduction on account of ESG delivers prompt climate benefits and thereby preserves the core environment, social, and governance objectives. In spite of its importance, the role of methane remains thinly explored within ESG metrics. This study analyzes how factor

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Arkauti, Vita V., Alina A. Zangionova, Liya I. Bestaeva, Olga V. Kotova, and Lyubov V. Kasaeva. "HUMAN CAPITAL MANAGEMENT WITHIN THE FRAMEWORK OF THE ESG (ENVIRONMENTAL, SOCIAL, GOVERNANCE) CONCEPT." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 12/10, no. 141 (2023): 70–77. http://dx.doi.org/10.36871/ek.up.p.r.2023.12.10.008.

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The results of the study show that human capital plays an important role in the implementation of the principles of sustainable development and the ESG concept. HR tools also have a significant impact on achieving goals in the context of the global digitalization of the economy. In the context of a sustainable development strategy and following the principles of ESG, HR departments are becoming increasingly important. These departments should take into account the influence of ESG factors in risk management. They should not only prevent potential threats, but also take advantage of the opportu

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Quan, Nguyen Van, and Ta Gia Khanh. "Rethinking the Corporate Governance Transparency in Vietnam's ESG Landscape: An Empirical Study from the Perspective of Investors." Journal of Economics, Finance And Management Studies 08, no. 05 (2025): 2865–77. https://doi.org/10.5281/zenodo.15429795.

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The importance of ESG in global finance marks a shift from valuing companies solely on financial metrics to assessing them through environmental, social, and governance lenses, with Vietnam embracing this trend amid rapid development and policy reforms like green bond growth and sustainability strategies. Despite this progress, ESG transparency among Vietnamese firms remains inconsistent and often symbolic, with limited standardization and strategic engagement, especially among SMEs. This study addresses a gap in the literature by investigating governance transparency from an investor perspect

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Brusenko, Anton. "Managing ESG Transformation Program." Scientific Research and Development. Russian Journal of Project Management 12, no. 4 (2024): 32–41. http://dx.doi.org/10.12737/2587-6279-2024-12-4-32-41.

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This paper examines practices related to ESG-business transformation in the scientific field, as well as studies the practical implementation of such in the retrospect of some Russian companies. A unified step-by-step ESG transformation framework is developed as a result of an analysis, which can later be used for subsequent scientific research and practical application in the business environment.

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Ilori, Oluwatosin, Comfort Iyabode Lawal, Solomon Christopher Friday, Ngozi Joan Isibor, and Ezinne C. Chukwuma- Eke. "A Framework for Environmental, Social, and Governance (ESG) Auditing: Bridging Gaps in Global Reporting Standards." International Journal of Social Science Exceptional Research 2, no. 1 (2023): 231–48. https://doi.org/10.54660/ijsser.2023.2.1.231-248.

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As environmental, social, and governance (ESG) considerations gain prominence in investment decisions and corporate accountability, the demand for reliable, standardized, and transparent ESG audits has intensified. However, disparities in global reporting standards, fragmented disclosure practices, and limited audit assurance frameworks have impeded the consistency and credibility of ESG evaluations. This paper introduces a novel auditing framework designed to bridge these gaps by aligning ESG assessments with international disclosure norms and evolving investor expectations. The proposed fram

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Omowonuola, Ireoluwapo Kehinde Olanrewaju, Oluseyi Daramola Gideon, and Akinyele Babayej Olusile. "Transforming business models with ESG integration: A strategic framework for financial professionals." World Journal of Advanced Research and Reviews 22, no. 3 (2024): 554–63. https://doi.org/10.5281/zenodo.14732892.

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This paper presents a strategic framework for financial professionals aiming to integrate Environmental, Social, and Governance (ESG) factors into business models effectively. As global awareness of sustainability issues grows, businesses face increasing pressure to adopt practices that align with ESG principles. The framework outlined here offers a structured approach to navigate this complex landscape, leveraging ESG integration to drive financial performance, manage risks, enhance reputation, and foster stakeholder engagement. Through a systematic assessment of material ESG issues, alignmen

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Hasanah, Uswatun, and Tri Jatmiko Wahyu Prabowo. "THE IMPACT OF CULTURE IN SHAPING ESG DISCLOSURE: A SYSTEMATIC REVIEW OF MULTINATIONAL PRACTICES." Jurnal Bisnis dan Akuntansi 26, no. 2 (2024): 345–60. https://doi.org/10.34208/jba.v26i2.2632.

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The goal of this study is to comprehend how local culture affects ESG (Environmental, Social, and Governance) disclosure and how culture-influenced ESG innovation can enhance corporate sustainability performance. This study uses a systematic literature review (SLR) approach with the PRISMA method to consolidate relevant studies related to the impact of culture on ESG disclosure. The results show that local culture influences ESG disclosure through social and ethical values. Aligning ESG innovation with culture and institutional support enhances sustainability performance, thereby enhancing the

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Li, Yunjia, and Yuhao Lu. "Research on ESG System Construction and Environmental Accounting Information Disclosure：A Case Study of CITIC Securities." Advances in Economic Development and Management Research 1, no. 2 (2024): 107. http://dx.doi.org/10.61935/aedmr.2.1.2024.p107.

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Since the signing of the Paris Agreement, societal concern regarding climate change and sustainable development has grown exponentially. The construction of ESG (Environmental, Social, and Governance) frameworks and the disclosure of environmental accounting information have garnered significant attention. Constructing a financial ESG framework and refining its environmental accounting system holds paramount significance. This study employs a case study approach, using leading Chinese securities firm, CITIC Securities, as a focal point. It elucidates the complementary relationship between ESG

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Park, JiHyun, MyoungSan Yu, MyoungJae Lee, and Jaeyoung Kim. "A Study on the Standardization of Audit for ESG Management of Government-funded Research Institutes." Society for Standards Certification and Safety 14, no. 4 (2024): 88–110. https://doi.org/10.34139/jscs.2024.14.4.88.

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The standardization of audits for implementing ESG management in government-funded research institutes is an essential means to realize the core elements of ESG management: transparency and accountability. It also serves as a complementary tool for sustainable growth by ensuring objective evaluation of ESG management through audits. Therefore, audit standardization is a crucial component for achieving sustainable growth through ESG management. Government-funded research institutes can systematically manage and transparently disclose ESG management performance through audit standardization, the

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Khan, Tariqullah. "Circular-ESG Model for Regenerative Transition." Sustainability 16, no. 17 (2024): 7549. http://dx.doi.org/10.3390/su16177549.

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This paper presents a novel circular-ESG framework integrating circular economy (CE) principles with environmental, social, and governance (ESG) criteria to address the lack of uniform sustainability measures. We introduce normalized sustainability coordinates (NSCs) as a comprehensive metric for sustainability performance, reconciling economic development with environmental balance. The circular-ESG model employs a four-quadrant Cartesian system to map business model impacts on natural and socio-economic systems, ranging from linear open-loop to circular closed-loop ESG models. This framework

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Hubbard, Sarah. "Environmental Social Governance (ESG) Reporting for Large US Airports." Sustainability 17, no. 11 (2025): 4832. https://doi.org/10.3390/su17114832.

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This paper provides a novel approach to airport sustainability with a comparative analysis of frameworks presented by Airports Council International (ACI) and the World Economic Forum (WEF), a case study on environmental social governance (ESG) reporting for large US airports, a historical perspective and discussion regarding legal considerations, and sustainability metrics. Airport sustainability reporting provides numerous advantages, including enhanced transparency and accountability, and it also supports risk management, regulatory compliance, operational efficiency, risk management, commu

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Yan, Songda. "ESG and Carbon Neutrality Goals: Literature Review and Investment Strategy Analysis." Highlights in Business, Economics and Management 45 (December 28, 2024): 962–68. https://doi.org/10.54097/yzmkde21.

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Against the backdrop of escalating global climate change and the pressing urgency to mitigate environmental impacts, achieving carbon neutrality has become a critical focus in transitioning to a sustainable low-carbon economy on a global scale. Within this context, Environmental, Social, and Governance (ESG) frameworks play an increasingly recognized and essential role in supporting low-carbon economic development across various sectors. This paper systematically reviews the role of ESG in achieving carbon neutrality, exploring its effectiveness not only in selecting low-carbon enterprises but

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Chen, Sihan. "Analysis of ESG Information Disclosure." Frontiers in Business, Economics and Management 16, no. 2 (2024): 11–14. http://dx.doi.org/10.54097/s87wb128.

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Currently, a significant number of listed companies around the globe publish ESG reports. However, a comprehensive, perfect and systematic disclosure standard has yet to be established in China. Yili Group proactively implements ESG concepts to enhance the company's reputation and garner support. This paper analyses the framework requirements and contents of Yili Group's ESG reports, providing a reference for enterprises to prepare and publish these reports.

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Omowonuola Ireoluwapo Kehinde Olanrewaju, Gideon Oluseyi Daramola, and Olusile Akinyele Babayeju. "Transforming business models with ESG integration: A strategic framework for financial professionals." World Journal of Advanced Research and Reviews 22, no. 3 (2024): 554–63. http://dx.doi.org/10.30574/wjarr.2024.22.3.1757.

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This paper presents a strategic framework for financial professionals aiming to integrate Environmental, Social, and Governance (ESG) factors into business models effectively. As global awareness of sustainability issues grows, businesses face increasing pressure to adopt practices that align with ESG principles. The framework outlined here offers a structured approach to navigate this complex landscape, leveraging ESG integration to drive financial performance, manage risks, enhance reputation, and foster stakeholder engagement. Through a systematic assessment of material ESG issues, alignmen

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Datsii, Oleksandr, Nataliia Levchenko, Ganna Shyshkanova, Oleg Platonov, and George Abuselidze. "Creating a Regulatory Framework for the ESG-investment in the Multimodal Transportation Development." Rural Sustainability Research 46, no. 341 (2021): 39–52. http://dx.doi.org/10.2478/plua-2021-0016.

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Abstract The work states that the strategic guideline for building an effective competitive national transport system and prosperous using Ukrainian multimodal potential is the formation of a regulatory environment for scaling ESG-investment in the context of transformation to a “climate-neutral” economy. The absence of a unified methodology for (assessment) scoring ESG-direction of business as the basis for decision-making on ESG-investment is established in the world and national practice. For the first time, the author’s model of scoring trends and regularities of business development is pr

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Rytkönen, Säde, and Leena Louhiala-Salminen. "“Sell the Sizzle”." Corporate Communications: An International Journal 19, no. 4 (2014): 329–43. http://dx.doi.org/10.1108/ccij-10-2013-0094.

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Purpose – The purpose of this paper is to explore the role of knowledge transfer in the communication of environment, social, governance (ESG) factors between companies and institutional investors, when they attempt to reach a full appreciation and mutual understanding. Design/methodology/approach – Empirical data were gathered through in-depth semi-structured interviews with six European institutional investors. Archival material was used to triangulate the findings. Findings – Based on the interviews it was evident that ESG is only one consideration in the investment process and that there a

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Lin, Feiyang. "The Impact of ESG Performance on Financial Constraints." Advances in Economics, Management and Political Sciences 180, no. 1 (2025): 82–95. https://doi.org/10.54254/2754-1169/2025.22764.

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The global transition toward carbon neutrality has amplified the role of green finance, with ESG (Environmental, Social, and Governance) performance becoming a critical determinant of corporate financing decisions. In Chinathe largest emerging market and carbon emitterrecent policy innovations, such as green finance pilot zones and carbon emission reduction instruments, have accelerated ESG adoption. However, existing studies predominantly focus on linear ESG-financing relationships, overlooking nonlinear mechanisms, regional policy synergies, and technological disruptions like blockchain. Thi

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Xu, Tianao. "Towards a More Reliable ESG (Environmental, Social, and Governance) Assessment Framework: Lessons from the PRI Initiative." Advances in Economics, Management and Political Sciences 64, no. 1 (2023): 149–55. http://dx.doi.org/10.54254/2754-1169/64/20231520.

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In recent years, green investments and ESG (Environmental, Social, and Governance) principles have gradually become the focus of the industry's attention. However, the future of ESG still has some uncertainties, and the diversity of ESG data and metrics has led to challenges in comparing ESG performance across companies, making it complex to determine the relevance and substantive ESG issues related to financial performance. This paper explores the evolution and challenges of ESG investments and proposes principles for ESG rating agencies to follow, originating from the PRI (Principles for Res

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Wong, Wai-Khuen, Boon-Heng Teh, and Siow-Hooi Tan. "The Influence of External Stakeholders on Environmental, Social, and Governance (ESG) Reporting: Toward a Conceptual Framework for ESG Disclosure." Foresight and STI Governance 17, no. 2 (2023): 9–20. http://dx.doi.org/10.17323/2500-2597.2023.2.9.20.

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In recent years, governments and investors globally are compelling major corporate organizations to disclose important environmental, social and governance (ESG) issues. The continued flatlining of ESG reporting quality has led some parties to call on policymakers to take advantage of the distinct contextual pressure from external stakeholders to improve corporate ESG commitments. However, the relationship between external stakeholders and ESG disclosure remains ambiguous, both theoretically and empirically. Grounded in stakeholder theory, legitimacy theory, resource-based theory, and slack re

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Saraswati, Erwin, Abdul Ghofar, Sari Atmini, and Ayu Aryista Dewi. "Clustering of Companies Based on Sustainability Performance using ESG Materiality Approach: Evidence from Indonesia." International Journal of Energy Economics and Policy 14, no. 2 (2024): 112–25. http://dx.doi.org/10.32479/ijeep.15393.

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The framework for environmental, social, and governance (ESG) disclosure has become crucial throughout the world. Globally, various ESG reporting frameworks have emerged, but there are still few companies in Indonesia that are involved in ESG. This research aims to develop an ESG performance assessment instrument based on material aspects of sustainability for all industries in Indonesia. The data was obtained by extracting 472 corporate sustainability reports in Indonesia during 2021 and ESG indicators were determined through focus group discussions and inter-rater reliability tests. The ESG

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Tamásné Vőneki, Zsuzsanna, and Lamanda Gabriella. "Content analysis of bank disclosures related to ESG risks." Economy & finance 7, no. 4 (2020): 412–24. http://dx.doi.org/10.33908/ef.2020.4.3.

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The current article focuses on ESG risks. Taking into account ESG aspects, and the expectations and guidelines related to public reports on ESG risks, we created a list of questions, based on which we evaluated the reports of nine large domestic banks published in 2019. Based on a content analysis of the reports, we can con-firm the hypothesis that ESG risks are not built into the risk management process and are not defined as independent risks, and that the ESG framework does not have a dedicated organization. The management of ESG risks is unstructured and only partially reflected in domesti

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Perskaya, Victoria, Dmitry Morkovkin, Alexander Chupin, Lyubov Khomyakova, and Maria Basova. "Conceptual framework for the development of ESG theory in relation to Russian business." OOO "Zhurnal "Voprosy Istorii" 2022, no. 9-1 (2022): 256–70. http://dx.doi.org/10.31166/voprosyistorii202209statyi03.

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The article analyzes the conceptual provisions of ESG theory, their interrelation and interdependence with the theoretical provisions of institutional theory, management theory, theories of responsible investment, etc. It is noted that ESG principles represent a preliminary phase of energy transition provision, on the one hand, and on the other hand - socialization of economic subjects’ activity in the conditions of unregulated economic globalization of the last decade. It is underlined that for the Russian entrepreneurship socialization represents a historically successive element having root

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Tsygalov, Yu M., and S. A. Strizhov. "ESG-transformation Policies and Procedures for Russian Companies." Administrative Consulting, no. 7 (October 11, 2022): 88–95. http://dx.doi.org/10.22394/1726-1139-2022-7-88-95.

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ESG-transformation of Russian companies is inevitable. The introduction of a “carbon” tax in many countries, fines for exceeding the level of greenhouse gas emissions provided for in Russian legislation, the introduction of adaptive and transformational sustainable development projects and their verification systems do not leave domestic companies any other way of development. For ESG transformation, companies need to develop and implement a package of policies and procedures. The study of the experience of leading Russian companies allowed us to define a framework list of policies and procedu

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Tsygalov, Yuri M., and Stanislav A. Strizhov. "ESG-transformation Policies and Procedures for Russian Companies." Administrative consulting, no. 7 (163) (June 7, 2022): 88–95. https://doi.org/10.22394/1726-1139-2022-7-88-95.

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ESG-transformation of Russian companies is inevitable. The introduction of a “carbon” tax in many countries, fines for exceeding the level of greenhouse gas emissions provided for in Russian legislation, the introduction of adaptive and transformational sustainable development projects and their verification systems do not leave domestic companies any other way of development. For ESG transformation, companies need to develop and implement a package of policies and procedures. The study of the experience of leading Russian companies allowed us to define a framework list of policies

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Ab Aziz, Noor Hidayah, Ahmed Razman Abdul Latif, Mohammad Noor Hisham Osman, and Sajead Alshdaifat. "ESG AND CORPORATE GOVERNANCE: A SYSTEMATIC REVIEW." Advanced International Journal of Business, Entrepreneurship and SMEs 5, no. 18 (2023): 185–204. http://dx.doi.org/10.35631/aijbes.518018.

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In an era when organisations are under more significant pressure to balance operational effectiveness with ethical and environmental obligations, it is critical to comprehend the impact of environmental, social and governance (ESG) on corporate governance (CG). This review aims to synthesize the current body of literature, distinguishing significant themes, trends, and gaps to present a structured synthesis of this field. This research utilised the PRISMA framework. An advanced search strategy was performed using Scopus and Web of Science databases to retrieve the relevant studies and articles

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Sinha, Manisha. "Responsible Capital: The Evolution and Performance of ESG Investing." Exploresearch 01, no. 03 (2024): 1–8. https://doi.org/10.62823/exre/2024/01/03.10.

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Environmental, Social, and Governance (ESG) investing has rapidly evolved now into a critical component of global investment strategies, despite its roots in Socially Responsible Investing (SRI) dating back over two centuries. ESG gained prominence in the 1980s and was formally recognized in 2006 by the United Nations Principles for Responsible Investment (PRI), aligning it with global frameworks such as the Sustainable Development Goals (SDGs) and the Paris Climate Agreement. This paper reviews the evolution of the ESG investment ecosystem, examining key contributors, including regulators, fu

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Sinha, Manisha. "Responsible Capital: The Evolution and Performance of ESG Investing." Exploresearch 01, no. 03 (2025): 1–18. https://doi.org/10.62823/exre//01/03.10.

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Environmental, Social, and Governance (ESG) investing has rapidly evolved now into a critical component of global investment strategies, despite its roots in Socially Responsible Investing (SRI) dating back over two centuries. ESG gained prominence in the 1980s and was formally recognized in 2006 by the United Nations Principles for Responsible Investment (PRI), aligning it with global frameworks such as the Sustainable Development Goals (SDGs) and the Paris Climate Agreement. This paper reviews the evolution of the ESG investment ecosystem, examining key contributors, including regulators, fu

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Gritsay, Y. K., and V. V. Nikolaev. "THE CONCEPT OF ESG IN THE RUSSIAN PRACTICE OF BRAND DEVELOPMENT." ECONOMIC VECTOR 3, no. 34 (2023): 68–73. http://dx.doi.org/10.36807/2411-7269-2023-3-34-68-73.

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The article examines the conceptual foundations of ESG within the framework of the Russian practice of brand formation, analyzes the activities of the alliance of the largest Russian companies concerned about the modern investment agenda. Recommendations on the use of ESG principles in branding are given. The features of brand formation from the perspective of creative industries are revealed.

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Weiler, Alexandre Luís Götz, Tatiane Ketlyn Roncovsky Weiler, Daniel Knebel Baggio, Argemiro Luis Brum, and Euselia Paveglio Vieira. "GOVERNANÇA CORPORATIVA EM INSTITUIÇÕES CONFESSIONAIS: UM FRAMEWORK BASEADO EM PRINCÍPIOS DE ESG." ARACÊ 7, no. 1 (2025): 462–82. https://doi.org/10.56238/arev7n1-027.

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Este estudo investigou como práticas de governança podem ser adaptadas e alinhadas aos princípios ESG (ambiental, social e governança) em instituições confessionais, preservando sua identidade e missão religiosa. Utilizou-se uma metodologia qualitativa com revisão bibliográfica e análise documental para propor um framework prático e adaptável. O framework sugere dimensões estratégicas, operacionais e relacionais, integrando valores confessionais e demandas contemporâneas de sustentabilidade e inclusão. Os resultados destacaram desafios como resistência cultural, limitação de recursos e pressõe

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Guo, Yiheng, Aza Azlina Md Kassim, and Kai Zhang. "Comparative Analysis of ESG Information Disclosures." Frontiers in Business, Economics and Management 8, no. 2 (2023): 143–46. http://dx.doi.org/10.54097/fbem.v8i2.7130.

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ESG is a framework for the disclosure of non-financial information about companies, an investment philosophy and corporate evaluation criteria that focuses on non-financial performance. ESG ratings are a key part of ESG development, and the current number of global ESG rating agencies, with very different backgrounds and divergent ratings, makes it difficult to generate consensus on the ratings of the same subject. Therefore, on the basis of sorting out the situation of 11 famous ESG rating agencies and comparing and analyzing the ESG evaluation system of each rating agency, the study found th

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Ramautar, Vijanti, Sergio España, and Siamak Farshidi. "Navigating the Complex ESG Accounting Landscape: Engineering a Method Selection Framework." Complex Systems Informatics and Modeling Quarterly, no. 38 (April 30, 2024): 1–26. http://dx.doi.org/10.7250/csimq.2024-38.01.

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Environmental, social, and governance accounting (ESGA) aids organizations in achieving their sustainability goals through continuous improvement. Suitable method selection is crucial to prevent rework, additional expenses, trivial outcomes, and reduced confidence in sustainability practices. The current ESGA method selection process lacks comprehensive consideration of alternatives and criteria, occasionally resulting in suboptimal choices. This work aims to achieve optimal ESGA by engineering a method selection framework. The research approach is based on the design cycle, where engineering

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Odetunde, Azeez, Bolaji Iyanu Adekunle, and Jeffrey Chidera Ogeawuchi. "A Unified Compliance Operations Framework Integrating AML, ESG, and Transaction Monitoring Standards." International Journal of Multidisciplinary Research and Growth Evaluation 3, no. 2 (2025): 639–49. https://doi.org/10.54660/.ijmrge.2022.3.2.639-649.

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The growing complexity of global financial markets and regulatory environments has led to a need for more cohesive and efficient compliance frameworks. A Unified Compliance Operations Framework integrating Anti-Money Laundering (AML), Environmental, Social, and Governance (ESG) criteria, and transaction monitoring standards aims to streamline and harmonize compliance processes across these diverse regulatory areas. This framework seeks to provide a holistic approach to managing risks related to both financial crimes, such as money laundering, and non-financial issues like environmental impact,

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