Aug 2026· Advances in Economics, Management and Political Sciences· Vol 293, pp. 66-79· 0 citations
Abstract
As Environmental, Social, and Governance (ESG) practices become increasingly important in evaluating corporate sustainability, differences in disclosure approaches have led to significant variations in ESG reporting quality and comparability. This study examines the ESG disclosure quality of BYD and Tesla between 2022 and 2024. A unified evaluation framework covering content completeness, data continuity, and visualization effectiveness is developed to compare the two companies. The findings show that BYD follows a standards-oriented disclosure approach characterized by increasing alignment with international ESG frameworks and stronger institutionalization. In contrast, Tesla adopts a strategy-oriented approach that emphasizes product impact and technological innovation. The study concludes that companies should balance standardized disclosure with strategic communication to improve transparency and reporting quality.
Developments in sustainability issues are prompting companies to integrate Environmental, Social, and Governance (ESG) aspects into their accounting and reporting practices as a means of enhancing transparency, accountability, and responsibility towards stakeholders. This study aims to analyse developments in ESG disclosure within corporate accounting and reporting practices using a Systematic Literature Review (SLR) approach. The study employs a qualitative method, examining academic articles sourced from the Google Scholar database. Literature selection was conducted in accordance with the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines, followed by content analysis and validation through source triangulation. Research findings indicate that ESG disclosure has driven a shift in accounting practices from a shareholder-centric to a stakeholder-centric approach, improved the quality of reporting through transparency, credibility and the relevance of information, and strengthened the confidence of investors and stakeholders. On the other hand, the implementation of ESG still faces challenges in the form of regulatory fragmentation, differences in reporting standards, limitations in human resource capabilities, and technological readiness. Therefore, regulatory harmonisation, the strengthening of ESG reporting standards, and the enhancement of human resource capacity and the utilisation of digital technology are required to support a more effective and sustainable implementation of ESG.
Marisa Christy Neno, Maria Regina Sofie Daneswari· Ilmu Ekonomi Manajemen dan A...· 0 citations
Environmental, Social, and Governance (ESG) disclosure has become an increasingly important research area due to growing demands for corporate transparency, sustainable business practices, and responsible investment decisions. This study aims to examine the development, intellectual structure, and emerging research trends in ESG disclosure literature using a bibliometric analysis approach. Data were collected from the Scopus database by identifying relevant publications related to ESG disclosure, sustainability reporting, and corporate sustainability. The collected documents were analyzed using VOSviewer to perform keyword co-occurrence analysis, citation analysis, co-authorship analysis, institutional collaboration analysis, and country collaboration mapping. The findings reveal that ESG disclosure research has experienced substantial growth and is primarily focused on themes related to ESG practices, sustainability reporting, corporate social responsibility, financial performance, stakeholder theory, and corporate governance. Influential studies indicate that ESG disclosure plays an important role in enhancing corporate value, improving transparency, reducing information asymmetry, and strengthening stakeholder relationships. The thematic evolution analysis further demonstrates a transition from conventional sustainability reporting toward emerging research areas involving artificial intelligence, machine learning, carbon disclosure, ESG performance measurement, and sustainable investment. The collaboration analysis highlights the dominant contributions of countries such as China, the United States, the United Kingdom, India, and Italy, reflecting the global and interdisciplinary nature of ESG disclosure research. This study contributes to the existing literature by mapping the knowledge structure of ESG disclosure and identifying future research opportunities related to digital ESG assessment, regulatory harmonization, and sustainable corporate value creation.
L. Judijanto· Sustainable Development Insi...· 0 citations
In recent decades, with the global trend of improving ESG regulatory rules and expanding mandatory disclosure for listed firms, the value effect of ESG information disclosure has remained controversial in academia. Accordingly, it is necessary to review relevant literature to sort conflicting findings and clarify the actual economic impact of ESG disclosure. Focusing on the relationship between ESG information disclosure and corporate value, this paper reviews empirical studies conducted across different countries and institutional contexts. The reviewed literature is categorized into three results: positive relationship, negative relationship, and insignificant relationship. Conflicting conclusions are caused by diverse measurement indicators, sample features, inconsistent rating criteria, and institutional gaps. Three major influencing channels, including information asymmetry relief, stakeholder collaboration, and innovation promotion, are summarized, and obvious heterogeneity exists in firm ownership, region, and pollution type. Empirically, this paper points out existing research defects and proposes specific suggestions for future detailed empirical and cross-country research.
Heng Lin· Advances in Economics, Manag...· 1 citation
This study examines the role of digital transformation in enhancing environmental, social, and governance (ESG) disclosure practices in Saudi companies and its impact on investor confidence, focusing on improvements in transparency, timeliness, and completeness. The study adopted a quantitative approach, collecting data from professionals in finance, accounting, sustainability, and information technology in Saudi listed companies. The data were analyzed using partial least squares structural equation modeling (PLS-SEM) to test the relationships among digital transformation, ESG disclosure quality, and investor confidence. The results show that digital transformation significantly improves ESG disclosure quality through advanced reporting systems and data-driven technologies. In turn, enhanced disclosure quality strengthens investor confidence by increasing credibility, trust, and investment willingness. The findings also confirm that ESG disclosure quality fully mediates the relationship between digital transformation and investor confidence. This study provides empirical evidence of the mediating role of ESG disclosure quality in linking digital transformation to investor confidence in an emerging market, offering insights for improving ESG reporting through digital technologies.
Ahmed Almahuzi, Mahdi Alhamami· International Review of Mana...· 0 citations
The growing importance of sustainability reporting has led organisations to disclose increasing amounts of environmental, social, and governance (ESG) information. However, limited attention has been paid to the quality of knowledge embedded in such disclosures. This study examines whether ESG Disclosure Scores can serve as a proxy for the quality of organisational knowledge presented in sustainability reports. The analysis is based on companies included in the WIG20 index and combines ESG scores with a newly developed Quality of Knowledge Index (QKI), capturing dimensions such as relevance, completeness, comparability, and clarity. The results reveal a positive but weak correlation between ESG scores and knowledge quality, indicating that ESG metrics primarily reflect the extent of disclosure rather than its clarity and usability. The findings contribute to the literature by introducing a novel approach to measuring knowledge quality in sustainability reporting and highlighting the distinction between the quantity of disclosed information and the effectiveness of knowledge communication. From a knowledge management perspective, the study demonstrates that high levels of ESG disclosure do not necessarily translate into high-quality, decision-useful knowledge.
Patrycja Krawczyk, Patrycja Kokot-Stępień· European Conference on Knowl...· 0 citations
The growing emphasis on sustainability reporting indicates a move toward holistic and standardized disclosure frameworks due to regulatory modifications and stakeholder demand. Despite these trends, evidence-based research remains limited to sector-specific compliance in resource-intensive sectors where the social aspect is far more crucial, such as infrastructure. To bridge this gap, this study compares the Global Reporting Initiative (GRI) and Business Responsibility and Sustainability Reporting (BRSR) standards, with a particular emphasis on social disclosures. Also, the study uses a content analysis with a Social Coverage Index (SCI) approach to examine the magnitude, reliability, and frequency of social performance disclosures under the BRSR reports for entities in the infrastructure industry (
n
= 5) in financial year (FY) 2024–2025. Study outcomes demonstrate relatively consistent and structured reporting by entities for self-reflective disclosures, namely employee wellbeing, labor practices, and health and safety. In contrast, outwardly directed disclosures demonstrate variation and partial convergence by entities reflecting differences in corporate priorities, reporting competency, and engagement. Observations confirm that, while some entities adopt a detailed and systematic reporting approach supported by third-party assurance, others choose to publish selective or limited disclosures for optional variables, causing moderate SCI ranging from 0.36 to 0.58. These findings could help policymakers and practitioners develop reliable and uniform reporting frameworks by integrating global sustainability standards for ethical business practices in emerging economies.
S. Bhowmick, A. Mahindrakar· Frontiers in Sustainability· 0 citations