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VOL. 9, ISSUE 3 (2023)
ESG reporting: A theoretical framework
Authors
Sajal Agrawal
Abstract
Environmental, Social, and Governance (ESG)
reporting has emerged as a pivotal framework for assessing corporate
sustainability and ethical practices. This research paper delves into the
intricacies of ESG reporting, emphasizing its significance in fostering
transparency, accountability, and long-term value creation. The study explores
the environmental, social, and governance components of ESG reporting,
providing a comprehensive analysis of each dimension. Furthermore, it examines
standardized frameworks for ESG reporting, highlighting their role in enhancing
comparability and reliability across organizations. Through a qualitative and
exploratory approach, the paper analyzes existing literature, industry
practices, and case studies to offer insights into the current landscape of ESG
reporting. The findings underscore the critical role of standardized frameworks
in promoting consistent and meaningful ESG disclosures, thereby contributing to
informed decision-making by stakeholders and supporting the broader agenda of
sustainable development.
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Pages:118-121
How to cite this article:
Sajal Agrawal "ESG reporting: A theoretical framework". International Journal of Commerce and Management Research, Vol 9, Issue 3, 2023, Pages 118-121
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