Environmental, social, and governance reporting adoption factors for sustainable development at the country level
Author
Abstract
Suggested Citation
DOI: 10.1007/s10668-024-04537-1
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- Archana Saxena & Rajesh Singh & Anita Gehlot & Shaik Vaseem Akram & Bhekisipho Twala & Aman Singh & Elisabeth Caro Montero & Neeraj Priyadarshi, 2022. "Technologies Empowered Environmental, Social, and Governance (ESG): An Industry 4.0 Landscape," Sustainability, MDPI, vol. 15(1), pages 1-17, December.
- Gregory Jackson & Julia Bartosch & Emma Avetisyan & Daniel Kinderman & Jette Steen Knudsen, 2020. "Mandatory Non-financial Disclosure and Its Influence on CSR: An International Comparison," Journal of Business Ethics, Springer, vol. 162(2), pages 323-342, March.
- Jeanne Amar & Samira Demaria & Sandra Rigot, 2022. "Enhancing Financial Transparency to Mitigate Climate Change: Toward a Climate Risks and Opportunities Reporting Index," Post-Print halshs-03989444, HAL.
- Kumar, Harish & Singh, Manoj Kumar & Gupta, M.P., 2019. "A policy framework for city eligibility analysis: TISM and fuzzy MICMAC-weighted approach to select a city for smart city transformation in India," Land Use Policy, Elsevier, vol. 82(C), pages 375-390.
- Eva Cerioni & Alessia D’Andrea & Marco Giuliani & Stefano Marasca, 2021. "Non-Financial Disclosure and Intra-Industry Comparability: A Macro, Meso and Micro Analysis," Sustainability, MDPI, vol. 13(3), pages 1-23, January.
- Griffiths, Andrew & Haigh, Nardia & Rassias, Jenine, 2007. "A Framework for Understanding Institutional Governance Systems and Climate Change:: The Case of Australia," European Management Journal, Elsevier, vol. 25(6), pages 415-427, December.
- Mitja Ruzzier & Maja Konecnik Ruzzier, 2015. "On the relationship between firm size, resources, age at entry and internationalization: the case of Slovenian SMEs," Journal of Business Economics and Management, Taylor & Francis Journals, vol. 16(1), pages 52-73, February.
- G. Grossi & M. Soverchia, 2011. "European Commission Adoption of IPSAS to Reform Financial Reporting," Abacus, Accounting Foundation, University of Sydney, vol. 47(4), pages 525-552, December.
- Daniel Murphy & Dianne McGrath, 2013. "ESG reporting – class actions, deterrence, and avoidance," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 4(2), pages 216-235, August.
- Hervé Stolowy & Luc Paugam, 2018.
"The expansion of non-financial reporting: an exploratory study,"
Accounting and Business Research, Taylor & Francis Journals, vol. 48(5), pages 525-548, July.
- Stolowy, Hervé & Paugam, Luc, 2018. "The Expansion of Non-Financial Reporting: An Exploratory Study," HEC Research Papers Series 1262, HEC Paris.
- Simone Pizzi & Andrea Caputo & Andrea Venturelli & Fabio Caputo, 2022. "Embedding and managing blockchain in sustainability reporting: a practical framework," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 13(3), pages 545-567, February.
- Chen, Zhongfei & Xie, Guanxia, 2022. "ESG disclosure and financial performance: Moderating role of ESG investors," International Review of Financial Analysis, Elsevier, vol. 83(C).
- Fred Saunders, 2015. "Planetary boundaries: at the threshold… again: sustainable development ideas and politics," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 17(4), pages 823-835, August.
- Piñeiro-Chousa, Juan & López-Cabarcos, M.Ángeles & Caby, Jérôme & Šević, Aleksandar, 2021. "The influence of investor sentiment on the green bond market," Technological Forecasting and Social Change, Elsevier, vol. 162(C).
- Dikau, Simon & Volz, Ulrich, 2021.
"Central bank mandates, sustainability objectives and the promotion of green finance,"
Ecological Economics, Elsevier, vol. 184(C).
- Simon Dikau & Ulrich Volz, 2019. "Central Bank Mandates, Sustainability Objectives and the Promotion of Green Finance," Working Papers 222, Department of Economics, SOAS University of London, UK.
- Simon Dikau & Ulrich Volz, 2020. "Central Bank Mandates, Sustainability Objectives and the Promotion of Green Finance," Working Papers 232, Department of Economics, SOAS University of London, UK.
- Dikau, Simon & Volz, Ulrich, 2021. "Central bank mandates, sustainability objectives and the promotion of green finance," LSE Research Online Documents on Economics 109302, London School of Economics and Political Science, LSE Library.
- Mărioara Beleneși & Victoria Bogdan & Dorina Nicoleta Popa, 2021. "Disclosure Dynamics and Non-Financial Reporting Analysis. The Case of Romanian Listed Companies," Sustainability, MDPI, vol. 13(9), pages 1-23, April.
- Wu, Bao & Fang, Hanqing & Jacoby, Gady & Li, Geling & Wu, Zhenyu, 2022. "Environmental regulations and innovation for sustainability? Moderating effect of political connections," Emerging Markets Review, Elsevier, vol. 50(C).
- Simone Pizzi & Andrea Caputo & Andrea Venturelli & Fabio Caputo, 2022. "Embedding and managing blockchain in sustainability reporting: a practical framework," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 13(3), pages 545-567, February.
- J. Jena & Sumati Sidharth & Lakshman S. Thakur & Devendra Kumar Pathak & V.C. Pandey, 2017. "Total Interpretive Structural Modeling (TISM): approach and application," Journal of Advances in Management Research, Emerald Group Publishing Limited, vol. 14(2), pages 162-181, May.
- Boneva, Lena & Ferrucci, Gianluigi & Mongelli, Francesco Paolo, 2021. "To be or not to be “green”: how can monetary policy react to climate change?," Occasional Paper Series 285, European Central Bank.
- Alam, Md. Mahmudul & Murad, Md. Wahid, 2020.
"The impacts of economic growth, trade openness and technological progress on renewable energy use in organization for economic co-operation and development countries,"
Renewable Energy, Elsevier, vol. 145(C), pages 382-390.
- Alam, Md. Mahmudul & Murad, Wahid, 2019. "The Impact of Economic Growth, Trade Openness and Technological Progress on Renewable Energy Use in Organization for Economic Co-Operation and Development Countries," SocArXiv wj45u, Center for Open Science.
- Md Mahmudul Alam & Md Wahid Murad, 2020. "The impacts of economic growth, trade openness and technological progress on renewable energy use in organization for economic co-operation and development countries," Post-Print hal-03520120, HAL.
- Irameet Kaur & Charu Shri, 2015. "Total Interpretive Structural Modeling of Emotional Intelligence at Workplace," International Journal of Applied Management Sciences and Engineering (IJAMSE), IGI Global, vol. 2(2), pages 1-19, July.
- Louis Maximilian Ronalter & Merce Bernardo & Javier Manuel Romaní, 2023. "Quality and environmental management systems as business tools to enhance ESG performance: a cross-regional empirical study," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 25(9), pages 9067-9109, September.
- J. Jena & Sumati Sidharth & Lakshman S. Thakur & Devendra Kumar Pathak & V.C. Pandey, 2017. "Total Interpretive Structural Modeling (TISM): approach and application," Journal of Advances in Management Research, Emerald Group Publishing Limited, vol. 14(2), pages 162-181, May.
- Monica Singhania & Neha Saini, 2022. "Quantification of ESG Regulations: A Cross-Country Benchmarking Analysis," Vision, , vol. 26(2), pages 163-171, June.
- Maria Ming Bengtsson, 2021. "Determinants ofde jureadoption of international financial reporting standards: a review," Pacific Accounting Review, Emerald Group Publishing Limited, vol. 34(1), pages 156-173, October.
- Nejla Ould Daoud Ellili & Haitham Nobanee, 2023. "Impact of economic, environmental, and corporate social responsibility reporting on financial performance of UAE banks," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 25(5), pages 3967-3983, May.
- Chauhan, Yogesh & Kumar, Surya B., 2018. "Do investors value the nonfinancial disclosure in emerging markets?," Emerging Markets Review, Elsevier, vol. 37(C), pages 32-46.
- Juan Piñeiro-Chousa & M.Ángeles López-Cabarcos & Jérôme Caby & Aleksandar Šević, 2021. "The influence of investor sentiment on the green bond market," Post-Print hal-02960892, HAL.
- Wen, Hui & Ho, Ken C. & Gao, Jijun & Yu, Li, 2022. "The fundamental effects of ESG disclosure quality in boosting the growth of ESG investing," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 81(C).
- Maria Baldini & Lorenzo Dal Maso & Giovanni Liberatore & Francesco Mazzi & Simone Terzani, 2018. "Role of Country- and Firm-Level Determinants in Environmental, Social, and Governance Disclosure," Journal of Business Ethics, Springer, vol. 150(1), pages 79-98, June.
- Mohammad Hossein Shahidzadeh & Sajjad Shokouhyar, 2023. "Toward the closed-loop sustainability development model: a reverse logistics multi-criteria decision-making analysis," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 25(5), pages 4597-4689, May.
- Sorooshian, Shahryar & Tavana, Madjid & Ribeiro-Navarrete, Samuel, 2023. "From classical interpretive structural modeling to total interpretive structural modeling and beyond: A half-century of business research," Journal of Business Research, Elsevier, vol. 157(C).
- Helen Mussell, 2018. "Who Dares to Care? (In the World of Finance)," Feminist Economics, Taylor & Francis Journals, vol. 24(3), pages 113-135, July.
- Miao, Yang & Razzaq, Asif & Adebayo, Tomiwa Sunday & Awosusi, Abraham Ayobamiji, 2022. "Do renewable energy consumption and financial globalisation contribute to ecological sustainability in newly industrialized countries?," Renewable Energy, Elsevier, vol. 187(C), pages 688-697.
- Dan Daugaard & Ashley Ding, 2022. "Global Drivers for ESG Performance: The Body of Knowledge," Sustainability, MDPI, vol. 14(4), pages 1-21, February.
- Ignacio J. Duran & Pablo Rodrigo, 2018. "Why Do Firms in Emerging Markets Report? A Stakeholder Theory Approach to Study the Determinants of Non-Financial Disclosure in Latin America," Sustainability, MDPI, vol. 10(9), pages 1-20, August.
- Valentina Minutiello & Patrizia Tettamanzi, 2022. "The quality of nonfinancial voluntary disclosure: A systematic literature network analysis on sustainability reporting and integrated reporting," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(1), pages 1-18, January.
- Sanjay Dhir & Swati Dhir, 2020. "Modeling of strategic thinking enablers: a modified total interpretive structural modeling (TISM) and MICMAC approach," International Journal of System Assurance Engineering and Management, Springer;The Society for Reliability, Engineering Quality and Operations Management (SREQOM),India, and Division of Operation and Maintenance, Lulea University of Technology, Sweden, vol. 11(1), pages 175-188, February.
- Takuya Kiriu & Masatoshi Nozaki, 2020. "A Text Mining Model to Evaluate Firms’ ESG Activities: An Application for Japanese Firms," Asia-Pacific Financial Markets, Springer;Japanese Association of Financial Economics and Engineering, vol. 27(4), pages 621-632, December.
- Elisavet Mantzari & Christos Sigalas & Tony Hines, 2017. "Adoption of the International Financial Reporting Standards by Greek non-listed companies: The role of coercive and hegemonic pressures," Accounting Forum, Taylor & Francis Journals, vol. 41(3), pages 185-205, September.
- Sushil, 2018. "How to check correctness of total interpretive structural models?," Annals of Operations Research, Springer, vol. 270(1), pages 473-487, November.
- Stefanía Carolina Posadas & Silvia Ruiz-Blanco & Belen Fernandez-Feijoo & Lara Tarquinio, 2023. "Institutional isomorphism under the test of Non-financial Reporting Directive. Evidence from Italy and Spain," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 31(7), pages 26-48, January.
- Daniel Murphy & Dianne McGrath, 2013. "ESG reporting – class actions, deterrence, and avoidance," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 4(2), pages 216-235, August.
- Jaya Priyadarshini & Rajesh Kr Singh & Ruchi Mishra & Surajit Bag, 2022. "Investigating the interaction of factors for implementing additive manufacturing to build an antifragile supply chain: TISM-MICMAC approach," Operations Management Research, Springer, vol. 15(1), pages 567-588, June.
- Abdullah Jihad Rabaya & Norman Mohd Saleh, 2022. "The moderating effect of IR framework adoption on the relationship between environmental, social, and governance (ESG) disclosure and a firm's competitive advantage," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 24(2), pages 2037-2055, February.
- repec:eme:par000:par-10-2020-0193 is not listed on IDEAS
- Luk Luk Fuadah & Kencana Dewi & Mukhtaruddin Mukhtaruddin & Umi Kalsum & Anton Arisman, 2022. "The Relationship between Sustainability Reporting, E-Commerce, Firm Performance and Tax Avoidance with Organizational Culture as Moderating Variable in Small and Medium Enterprises in Palembang," Sustainability, MDPI, vol. 14(7), pages 1-17, March.
- Al-Tuwaijri, Sulaiman A. & Christensen, Theodore E. & Hughes, K. II, 2004. "The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach," Accounting, Organizations and Society, Elsevier, vol. 29(5-6), pages 447-471.
- S. A. Dhenge & S. N. Ghadge & M. C. Ahire & S. D. Gorantiwar & M. G. Shinde, 2022. "Gender attitude towards environmental protection: a comparative survey during COVID-19 lockdown situation," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 24(12), pages 13841-13886, December.
- Amina Buallay & Reem Hamdan & Elisabetta Barone & Allam Hamdan, 2022. "Increasing female participation on boards: Effects on sustainability reporting," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 27(1), pages 111-124, January.
- Irshad Ali & Sumit Lodhia & Anil K. Narayan, 2020. "Value creation attempts via photographs in sustainability reporting: a legitimacy theory perspective," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 29(2), pages 247-263, September.
- Katarzyna Piwowar-Sulej, 2022. "Sustainable development and national cultures: a quantitative and qualitative analysis of the research field," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 24(12), pages 13447-13475, December.
- Michela Cordazzo & Laura Bini & Giuseppe Marzo, 2020. "Does the EU Directive on non‐financial information influence the value relevance of ESG disclosure? Italian evidence," Business Strategy and the Environment, Wiley Blackwell, vol. 29(8), pages 3470-3483, December.
- Selena Aureli & Mara Del Baldo & Rosa Lombardi & Fabio Nappo, 2020. "Nonfinancial reporting regulation and challenges in sustainability disclosure and corporate governance practices," Business Strategy and the Environment, Wiley Blackwell, vol. 29(6), pages 2392-2403, September.
- Huang, Qiping & Li, Yongjia & Lin, Meimei & McBrayer, Garrett A., 2022. "Natural disasters, risk salience, and corporate ESG disclosure," Journal of Corporate Finance, Elsevier, vol. 72(C).
- Karytsas, Spyridon & Theodoropoulou, Helen, 2014. "Socioeconomic and demographic factors that influence publics' awareness on the different forms of renewable energy sources," Renewable Energy, Elsevier, vol. 71(C), pages 480-485.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Bin Wang & Chenchen Wei & Longmei Shi & Xiaoqiang Cheng & Xueqin Shi, 2025. "ESG and firm operational efficiency: evidence from Chinese listed companies," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 27(1), pages 681-714, January.
- Buchetti, Bruno & Arduino, Francesca Romana & Perdichizzi, Salvatore, 2025. "A literature review on corporate governance and ESG research: Emerging trends and future directions," International Review of Financial Analysis, Elsevier, vol. 97(C).
- Khurram, Muhammad Usman & Chen, Lifeng & Abedin, Mohammad Zoynul & Adu, Douglas A. & Lucey, Brian, 2024. "ESG disclosure and internal pay gap: Empirical evidence from China," International Review of Economics & Finance, Elsevier, vol. 92(C), pages 228-244.
- Chiara Mio & Marco Fasan & Carlo Marcon & Silvia Panfilo, 2021. "Carrot or stick? An empirical analysis of the different implementation strategies of the EU directive on nonfinancial information across Europe," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(6), pages 1591-1605, November.
- Nurul Jannah Mustafa Khan & Hasani Mohd Ali, 2023. "Regulations on Non-Financial Disclosure in Corporate Reporting: A Thematic Review," Sustainability, MDPI, vol. 15(3), pages 1-23, February.
- Barros, Victor & Verga Matos, Pedro & Miranda Sarmento, Joaquim & Rino Vieira, Pedro, 2022. "M&A activity as a driver for better ESG performance," Technological Forecasting and Social Change, Elsevier, vol. 175(C).
- Zhouyu Tian & Lening Qiu & Litao Wang, 2024. "Drivers and influencers of blockchain and cloud-based business sustainability accounting in China: Enhancing practices and promoting adoption," PLOS ONE, Public Library of Science, vol. 19(1), pages 1-34, January.
- Kayikci, Yasanur & Kabadurmus, Ozgur, 2022. "Barriers to the adoption of the mobility-as-a-service concept: The case of Istanbul, a large emerging metropolis," Transport Policy, Elsevier, vol. 129(C), pages 219-236.
- Ashish Dwivedi & Dindayal Agrawal & Ajay Jha & Massimo Gastaldi & Sanjoy Kumar Paul & Idiano D’Adamo, 2021. "Addressing the Challenges to Sustainable Initiatives in Value Chain Flexibility: Implications for Sustainable Development Goals," Global Journal of Flexible Systems Management, Springer;Global Institute of Flexible Systems Management, vol. 22(2), pages 179-197, December.
- Eva Cerioni & Alessia D’Andrea & Marco Giuliani & Stefano Marasca, 2021. "Non-Financial Disclosure and Intra-Industry Comparability: A Macro, Meso and Micro Analysis," Sustainability, MDPI, vol. 13(3), pages 1-23, January.
- Riccardo Santamaria & Francesco Paolone & Nicola Cucari & Luca Dezi, 2021. "Non‐financial strategy disclosure and environmental, social and governance score: Insight from a configurational approach," Business Strategy and the Environment, Wiley Blackwell, vol. 30(4), pages 1993-2007, May.
- Paridhi & Ritika & Hitesh Arora & Padmasai Arora & Neha Saini, 2024. "Unlocking the Path to Sustainability: A Hierarchical Model for Understanding Corporate Barriers to ESG Reporting Adoption," JRFM, MDPI, vol. 17(12), pages 1-28, November.
- Jin Wang & Zihan Hong & Hai Long, 2023. "Digital Transformation Empowers ESG Performance in the Manufacturing Industry: From ESG to DESG," SAGE Open, , vol. 13(4), pages 21582440231, October.
- Sorooshian, Shahryar & Tavana, Madjid & Ribeiro-Navarrete, Samuel, 2023. "From classical interpretive structural modeling to total interpretive structural modeling and beyond: A half-century of business research," Journal of Business Research, Elsevier, vol. 157(C).
- Dhasmana, Samriddhi & Ghosh, Sajal & Kanjilal, Kakali, 2023. "Does investor sentiment influence ESG stock performance? Evidence from India," Journal of Behavioral and Experimental Finance, Elsevier, vol. 37(C).
- Xiaoqiu Chen & Jinxiang Wang, 2024. "The Impact of Regional Carbon Emission Reduction on Corporate ESG Performance in China," Sustainability, MDPI, vol. 16(13), pages 1-28, July.
- Fengxue Yin & Yanling Xiao & Rui Cao & Jianhua Zhang, 2023. "Impacts of ESG Disclosure on Corporate Carbon Performance: Empirical Evidence from Listed Companies in Heavy Pollution Industries," Sustainability, MDPI, vol. 15(21), pages 1-19, October.
- Yousaf, Imran & Youssef, Manel & Goodell, John W., 2022. "Quantile connectedness between sentiment and financial markets: Evidence from the S&P 500 twitter sentiment index," International Review of Financial Analysis, Elsevier, vol. 83(C).
- Pruthiranjan Dwibedi & Debasis Pahi & Antarjyami Sahu, 2024. "Mapping the landscape of environmental, social and governance research: A bibliometric analysis," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 3745-3767, September.
- Bouteska, Ahmed & Ha, Le Thanh & Bhuiyan, Faruk & Sharif, Taimur & Abedin, Mohammad Zoynul, 2024. "Contagion between investor sentiment and green bonds in China during the global uncertainties," International Review of Economics & Finance, Elsevier, vol. 93(PA), pages 469-484.
More about this item
Keywords
Environmental; social; and governance reporting; Cross-country analysis; ESG reporting adoption drivers; Sustainable development; Total interpretative structural modeling (TISM); MICMAC analysis;All these keywords.
Statistics
Access and download statisticsCorrections
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:spr:endesu:v:27:y:2025:i:3:d:10.1007_s10668-024-04537-1. 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.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with 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: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.