Navigating the Challenges of Environmental, Social, and Governance (ESG) Reporting: The Path to Broader Sustainable Development

The ascent of environmental, social, and governance (ESG) reporting has established itself as a global standard in financial markets, reflecting a paradigm shift toward corporate sustainability. Despite this, persistent concerns surround the quality of ESG reporting and its tangible impact on Sustainable Development (SD). To address the imperative transition toward a broader SD agenda within the ESG reporting framework, this study delves into contemporary issues and challenges associated with ESG reporting. It emphasizes the scarcity of interdisciplinary expertise across diversified fields, which is a crucial element for establishing robust reporting mechanisms capable of encompassing the multifaceted nature…

• NR
  National Research Foundation

  Award: NRF-2021R1A6A1A10045235
• KU
  Korea University

  Award: NRF-2021R1A6A1A10045235
• NR
  National Research Foundation of Korea

  Awards: 2021R1A2C2011734, NRF-2022M3J4A1091450, NRF-2021R1A6A1A10045235, 2022M3J4A1091450, 2021R1A6A1A10045235
• MO
  Ministry of Science and ICT, South Korea

  Award: 2021R1A2C2011734
• KU
  Korea University Business School