IDEAS home Printed from https://ideas.repec.org/a/afj/journ2/v19y2022i3p18-21.html
   My bibliography  Save this article

Environmental, Social and Governance Reporting (ESG) Post-Covid-19: An Emerging Trend

Author

Listed:
  • Daniel Thuo Ndung’u

    (Laikipia University)

Abstract

Investors are analysing company sustainability efforts more closely, both in terms of overall operations and disclosure to shareholders. Companies that aim to keep existing investors happy while also attracting new ones to stimulate demand can often do so by acting more sustainably. This not only appeases investors, but it also aids in the improvement of performance. Existing shareholders should be aware that there is a growing drive to strengthen sustainability reporting and implement more ecologically friendly activities. The Covid-19 epidemic has put companies’ long-term viability and the resilience of their operations to the test. Environmental, social, and governance (ESG) issues have become even more important for policymakers, boards, and CEOs as a result of the COVID-19 epidemic. The International Financial Reporting Standards Foundation (IFRSF) announced the formation of the ISSB (International Sustainability Standards Board) at the United Nations Climate Change Conference (COP26) in Glasgow in November 2021. The ISSB will develop a comprehensive global baseline of high-quality sustainability disclosure standards to meet investors’ information needs in the public interest. The concept of ESG reporting, which is a current trend in international business, is discussed in this paper.

Suggested Citation

  • Daniel Thuo Ndung’u, 2022. "Environmental, Social and Governance Reporting (ESG) Post-Covid-19: An Emerging Trend," Africagrowth Agenda, Africagrowth Institute, vol. 19(3), pages 18-21.
    • Handle: RePEc:afj:journ2:v:19:y:2022:i:3:p:18-21
    as

    Download full text from publisher

    File URL: https://journals.co.za/doi/abs/10.10520/ejc-afgrow_v19_n3_a4
    Download Restriction: no
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:afj:journ2:v:19:y:2022:i:3:p:18-21. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Kirk De Doncker (email available below). General contact details of provider: https://edirc.repec.org/data/afrgrza.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.