A Literature Review of Environmental, Social and Governance (ESG) Regulatory Frameworks around the World
DOI:
https://doi.org/10.29105/vtga12.2-1300Keywords:
Sustainability reporting, ESG regulatory frameworks, ESG disclosure, Corporate governance, Regulatory standardizationAbstract
As companies move toward a more conscious and sustainable future, they face the important task of choosing the right regulatory frameworks to report their Environmental, Social, and Governance (ESG) practices. Doing so in a clear, standardized, and transparent way is essential for inclusion in sustainability indices and for meeting global expectations around responsible business conduct.
This study explores how researchers have approached ESG reporting in academic literature, focusing on the different methodologies used and the trends in how sustainability frameworks are adopted across various regions of the world.
Through a structured literature review, the research identified, organized, and categorized the main ESG reporting frameworks and their geographic relevance.
The results not only point to the most widely used standards, but also reflect a growing global shift toward harmonizing these frameworks—highlighting the need for greater consistency, clarity, and comparability in how companies communicate their sustainability performance.
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