An integrative perspective of environmental, social and governance (ESG) reporting: A conceptual paper
The motivation of this study stems from the importance of protecting the environment, addressing the social issues related to internal and external stakeholders of companies and also the importance of adhering to good corporate governance.This study attempts to explore an integrative perspective fo...
محفوظ في:
| المؤلفون الرئيسيون: | , |
|---|---|
| التنسيق: | Conference or Workshop Item |
| اللغة: | English |
| منشور في: |
2015
|
| الموضوعات: | |
| الوصول للمادة أونلاين: | http://repo.uum.edu.my/17547/1/009-ICAS2015%209-16.pdf http://repo.uum.edu.my/17547/ http://www.icas.my/index.php/proceedings/3-icas-2015-proceedings/90-an-integrative-perspective-of-environmental-social-and-governance-esg-reporting-a-conceptual-paper |
| الوسوم: |
إضافة وسم
لا توجد وسوم, كن أول من يضع وسما على هذه التسجيلة!
|
| الملخص: | The motivation of this study stems from the importance of protecting the environment, addressing the social issues related to internal and external stakeholders of companies and also the importance of adhering to good corporate
governance.This study attempts to explore an integrative perspective for reporting environmental, social and governance (ESG) factors. The issue of ESG reporting has recently been thrust into the limelight due to increased
public concern for good governance, accountability and transparency.In response, companies have to attempt to provide more disclosures encompassing environmental, social and governance factors. Integrative perspective refers to a balanced, equitable and simultaneous consideration for each ESG factor to be practiced.Hence, integrative ESG reporting would provide a means of engagement and communication between companies and multiple stakeholders with various information needs.This article allows for future research with empirical
research into the integrative ESG reporting practices of companies. |
|---|