Corporate ESG Practices of Emerging Countries

Rozaimah Zainudin (), Karren Lee-Hwei Khaw (), Adilah Binti A. Wahab () and Tahmina Akhter ()
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Rozaimah Zainudin: Universiti Malaya, Finance Department, Faculty of Business and Economics
Karren Lee-Hwei Khaw: Monash University Malaysia, School of Business
Adilah Binti A. Wahab: Universiti Malaya, Finance Department, Faculty of Business and Economics
Tahmina Akhter: Universiti Malaya, Finance Department, Faculty of Business and Economics

Chapter Chapter 4 in A Global Perspective on Corporate ESG Practices, 2026, pp 81-107 from Springer

Abstract: Abstract This chapter provides an overview of corporate ESG practices in emerging countries. It highlights the differences in scope and value of ESG practices implemented by firms in achieving corporate and ESG goals. This chapter highlights the unique challenges and opportunities faced by corporations in ESG practices within emerging countries. The chapter focusses on issues related to regulations, market conditions, and societal environment. The chapter then profiles certain listed firms based on their ESG overall performance rankings. From this profiling, the top-performing firms were shortlisted for their ESG best practices which could be adopted by other corporations. The ESG scores and their components were explained, and the top-to-bottom-performing firms were then listed, based on multiple industries. The chapter further offers a comparative analysis of the overall ESG performance rankings and the ESG score listings within the emerging regions like South Africa, Asia, and Latin America. The current government policies that provide positive corporate guidance to firms in emerging countries were discussed. This implies that other governments may adopt similar policies in their own countries. This chapter concludes by summarising the ESG research findings of the emerging regions.

Keywords: Emerging countries; ESG disclosure; ESG framework; Sustainable practice; Firm performance (search for similar items in EconPapers)
Date: 2026
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DOI: 10.1007/978-981-95-5255-9_4

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