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Reviewing environmental aspects under the scope of ESG

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  • Halkos, George
  • Aslanidis, Panagiotis-Stavros

Abstract

Globalisation has created a highly interconnection between countries, however this phenomenon has ushered in more abrupt dissemination of crises as well. For this reason, the countries have strengthened their resilience against the novel multi-crisis via the implementation of frameworks, pathways, and strategies. A great paradigm is the environmental, social, and corporate governance (ESG) as a way to absorb the negative environmental externalities. The present study would review the ESG-related key performance indicators (KPIs) as integral part of circular economy (CE). Moreover, it is imperative that focus be given to both similarities and differences between ESG and sustainable development goals (SDGs), as they are milestones for sustainable development and they are highly interlinked with corporate performance.

Suggested Citation

  • Halkos, George & Aslanidis, Panagiotis-Stavros, 2024. "Reviewing environmental aspects under the scope of ESG," MPRA Paper 120298, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:120298
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    File URL: https://mpra.ub.uni-muenchen.de/120298/1/MPRA_paper_120298.pdf
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    References listed on IDEAS

    as
    1. Halkos, George & Nomikos, Stylianos, 2021. "Corporate social responsibility: Trends in global reporting initiative standards," Economic Analysis and Policy, Elsevier, vol. 69(C), pages 106-117.
    2. Halkos, George E. & Aslanidis, Panagiotis Stavros C., 2023. "New circular economy perspectives on measuring sustainable waste management productivity," Economic Analysis and Policy, Elsevier, vol. 77(C), pages 764-779.
    3. George Ekonomou & George Halkos, 2023. "Exploring the Impact of Economic Growth on the Environment: An Overview of Trends and Developments," Energies, MDPI, vol. 16(11), pages 1-19, June.
    4. Muhammad Adnan & Baohua Xiao & Peiwen Xiao & Peng Zhao & Shaheen Bibi, 2022. "Heavy Metal, Waste, COVID-19, and Rapid Industrialization in This Modern Era—Fit for Sustainable Future," Sustainability, MDPI, vol. 14(8), pages 1-18, April.
    5. Sommer, Mark & Kratena, Kurt, 2017. "The Carbon Footprint of European Households and Income Distribution," Ecological Economics, Elsevier, vol. 136(C), pages 62-72.
    6. Halkos, George E. & Aslanidis, Panagiotis – Stavros C., 2023. "Sustainable energy development in an era of geopolitical multi-crisis. Applying productivity indices within institutional framework," Resources Policy, Elsevier, vol. 85(PB).
    7. Winans, K. & Kendall, A. & Deng, H., 2017. "The history and current applications of the circular economy concept," Renewable and Sustainable Energy Reviews, Elsevier, vol. 68(P1), pages 825-833.
    8. Melanie Haupt & Carl Vadenbo & Stefanie Hellweg, 2017. "Do We Have the Right Performance Indicators for the Circular Economy?: Insight into the Swiss Waste Management System," Journal of Industrial Ecology, Yale University, vol. 21(3), pages 615-627, June.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Multi-crisis; globalization; KPIs; ecological footprint; carbon footprint; Circular economy; SDGs.;
    All these keywords.

    JEL classification:

    • G30 - Financial Economics - - Corporate Finance and Governance - - - General
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • Q0 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - General
    • Q01 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - General - - - Sustainable Development

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