 Environmental, social, and governance (ESG) reporting and accountability in the utilities sector: Research paths and policy directionsFabio Caputo and Roberta Fasiello Utilities Policy, 2024, vol. 91, issue C Abstract: The increasing pressure on corporations from their stakeholders regarding sustainability is a pivotal driver of transparency on environmental, social, and governance (ESG) topics. New policy directions and ongoing global socio-political dynamics guide the attention. In this context, the utilities sector presents fertile soil for exploring how ESG accountability shapes corporate practices. In this editorial, we discuss ESG reporting as a topic of analysis and describe the primary trends in the literature that support its development. The studies published in this Special Issue are also presented to the reader. Finally, we describe the emerging paths for research on ESG reporting in the sector, focusing on providing policymakers insights. What we learned highlights the interest of utility companies in participating in sustainable development from the scientific and practical perspectives. Insights emerge from the multiple analyses as the authors explored utilities' contribution to sustainability-oriented change. Keywords: ESG; Accountability; Transparency; Policy; Stakeholders (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:eee:juipol:v:91:y:2024:i:c:s0957178724001413 DOI: 10.1016/j.jup.2024.101847 Access Statistics for this article Utilities Policy is currently edited by Beecher, Janice More articles in Utilities Policy from Elsevier |
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