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Reviewing environmental aspects under the scope of ESG

Author

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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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    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. Phoebe Koundouri & Conrad Landis & Konstantinos Dellis & Angelos Plataniotis, 2024. "Integrating SDGs in ESGs and the Sustainability Transformation of the EU Business Sector," DEOS Working Papers 2401, Athens University of Economics and Business.
    3. 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.
    4. 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).
    5. 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.
    6. 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.
    7. 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.
    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.
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    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Halkos, George & Aslanidis, Panagiotis-Stavros, 2025. "Integrating Environmental Economics into ESG Reporting in Europe: The environmental topic-specific cross-sector European Sustainability Reporting Standards (ESRS)," MPRA Paper 124991, University Library of Munich, Germany.

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    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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