2026· Academic Journal of Humanities & Social Sciences· Vol 9· 0 citations· 5 references
Abstract
: Global sustainability governance is deepening, and the EU CSRD regulations have now entered into force. Against this backdrop, ESG disclosure carries more weight than ever in gauging how firms perform on sustainability. Luxury houses face a singular set of ESG pressures: their supply chains move high-value goods, production is resource-heavy, and brand reputation hangs on every disclosure decision. We take Kering Group as our case. Legitimacy theory and stakeholder theory anchor the analysis. An index method is used to build an ESG disclosure scoring system—48 indicators in total, spread across environmental, social and governance pillars. That system is then applied to Kering's disclosures between 2021 and 2024. Scores rose steadily across the four years. Kering's EP&L reporting and its SBTi/SBTN verification stand out as benchmarks for the sector. That said, quantitative disclosure on social metrics still lags. We close by offering practical recommendations for ESG disclosure that luxury firms more broadly might adopt.
This paper explores the correlation between Environmental, social, and governance (ESG) disclosure and corporate brand value. The panel data analyzed is comprised of 32 Global listed companies that featured in the Brand Finance Top 100 rankings from 2022 to 2024. ESG disclosure scores are sourced from the LSEG (formerl...
Zhi-Xian Li· Scientific Journal of Econom...· 0 citations
Drawing from the legitimacy and signaling theories, this paper aims to investigate the impact of environmental, social and governance (ESG)-Washing on the market value of energy companies, considering the role of the firm’s board gender diversity (BGD) and the disclosure of a corporate social responsibility report...
João Magueija, Catarina Alexandra Neves Proença, Mário Augusto· Management Research Review· 0 citations
This research seeks to empirically analyze and assess how Environmental, Social, and Governance (ESG) performance acts as a mediator in the structural linkage between sustainability reporting and corporate value, focusing on manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2020 to 2025. Amid escala...
Wedia Hastuti, Lies Hendrawan Krisnawati, Irma Maria Dulame et al.· Jurnal Ekonomi Manajemen dan...· 0 citations
Environmental, Social and Governance (ESG) disclosures have become central to corporate governance and sustainable finance, yet existing research on its relationship with firm value remains largely firm-centric and archival in nature. It typically treats disclosers as an input whose financial effects are assumed to fo...
Neha Bansal, Abhishek Sharma· International Journal of Res...· 0 citations
This study aims to analyze the effect of ESG (Environment, Social, Governance) disclosure and political connections on firm value. The object of this study is companies listed on the Indonesia Stock Exchange and included in the Liquid 45 Index (LQ45) list in 2022-2024. ESG disclosure is measured based on the Global Rep...
Rinaldi Anggoro Ekasaputra, Fitri Purwiyanto, Dian Kurniawati et al.· Siber International Journal...· 0 citations
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