Should esg disclosure be mandatory? An overview

Moharram, Amr Hani and Hafiza Aishah Hashim, . and Alahdal, Waleed M. and Shayuti Binti Mohamed Adnan, . (2024) Should esg disclosure be mandatory? An overview. Journal of Sustainability Science and Management (Malaysia), 19 (3). pp. 221-236. ISSN 2672-7226

This review paper aims to outline the nature and key features of environmental, social and governance (ESG) disclosure and identify the real outcomes associated with the transition to mandatory ESG disclosure. In addition, it highlights the challenges surrounding mandatory ESG disclosure and provides beneficial recommendations to improve the compulsory ESG disclosure environment. This review is guided by analysing 63 Web of Science (WoS) and Scopus-indexed articles between 2012 and 2022. Findings show that mandatory ESG disclosure combined with specified ESG reporting standards and an appropriate enforcement and assurance regime can have beneficial informational and real effects. This paper highlights those critical yet beneficial implications for regulators, policymakers and researchers based on the importance of mandatory ESG disclosure involvement in the business environment.

Full text available from: Official URL: https://jssm.umt.edu.my/wp-content/uploads/2024/02...

Abstract

This review paper aims to outline the nature and key features of environmental, social and governance (ESG) disclosure and identify the real outcomes associated with the transition to mandatory ESG disclosure. In addition, it highlights the challenges surrounding mandatory ESG disclosure and provides beneficial recommendations to improve the compulsory ESG disclosure environment. This review is guided by analysing 63 Web of Science (WoS) and Scopus-indexed articles between 2012 and 2022. Findings show that mandatory ESG disclosure combined with specified ESG reporting standards and an appropriate enforcement and assurance regime can have beneficial informational and real effects. This paper highlights those critical yet beneficial implications for regulators, policymakers and researchers based on the importance of mandatory ESG disclosure involvement in the business environment.

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Item Type:	Article
AGROVOC Term:	sustainable development
AGROVOC Term:	risk assessment
AGROVOC Term:	stakeholders
AGROVOC Term:	market transparency
AGROVOC Term:	sustainability assessment
Geographical Term:	Egypt
Uncontrolled Keywords:	ESG standards, Sustainability disclosure
Depositing User:	Mr. Khoirul Asrimi Md Nor
Date Deposited:	05 Mar 2025 02:07
Last Modified:	05 Mar 2025 02:07
URI:	http://webagris.upm.edu.my/id/eprint/2470

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