Measuring, reporting and facilitating a sustainable future in business

Catalina Spataru

Chapter 1 in The Elgar Companion to Energy and Sustainability, 2024, pp 19-38 from Edward Elgar Publishing

Abstract: This chapter explores the global landscape of Environmental, Social, and Governance (ESG) reporting, scrutinizing the diverse factors influencing reporting rates. Analyzing Europe, North America, Asia-Pacific, and Latin America, it unveils distinct approaches shaped by regulatory, market, and cultural dynamics. Europe emerges as a regulatory leader with the EU Non-Financial Reporting Directive, while North America witnesses growth propelled by initiatives like the proposed Climate-Related Disclosure Standards. The Asia-Pacific region demonstrates varied sustainability reporting influenced by regulatory developments and cultural contexts. Latin America, especially Brazil, pioneers responsible business practices with a commitment to IFRS Sustainability Disclosure Standards. The study underscores the need to comprehend regional disparities, advocating for global alignment in ESG reporting. As ESG reporting gains prominence globally, the chapter offers insights into challenges and opportunities, contributing to the ongoing discourse on sustainability reporting standards.

Keywords: Business and Management; Development Studies; Economics and Finance; Environment; Geography; Innovations and Technology; Law - Academic; Politics and Public Policy Sustainable Development Goals (search for similar items in EconPapers)
Date: 2024
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