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Sponsored Artificial Intelligence: A Modern Approach, Global Edition Artificial Intelligence: A Modern Approach, Global Edition

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Marco Maialetti

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Open access Aug 2026

From Sustainability Reporting to Natural Capital Valuation: Aligning ESG with Green Accounting

This study examines how environmental, social, and governance (ESG) frameworks can be aligned with green accounting principles in order to incorporate natural capital valuation into sustainability reporting. Although ESG has become a dominant mechanism for non-financial disclosure, its environmental dimension remains l...

Erasmia Angelaki, Stavros Garefalakis, Ioannis Samaras et al. · 0 citations

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