The Controls Inspired by the Environmental (E), Social (S), Governance (G)

Salvatore Esposito De Falco ()
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Salvatore Esposito De Falco: Sapienza University of Rome

Chapter Chapter 13 in Corporate Governance, 2024, pp 409-443 from Springer

Abstract: Abstract This chapter examines the integration of environmental, social, and governance (ESG) controls into corporate governance, emphasizing the critical role of sustainability and corporate social responsibility (CSR). The discussion begins with an overview of the evolution of sustainability in management practices, tracing it back to the 1980s when social pressures and academic debates began to influence companies to balance economic, social, and environmental goals. Key frameworks such as the triple bottom line (profit, people, and planet) and ESG indicators are examined and their role in assessing corporate sustainability is highlighted. The chapter also discusses the methodologies of various rating agencies, including the Global Reporting Initiative (GRI) and the Sustainability Accounting Standards Board (SASB), which are instrumental in measuring and reporting sustainability performance. A significant portion of the chapter is dedicated to the regulatory landscape, which is examined in detail, covering European directives such as Directive 2003/51/EC, Directive 2014/95/EU, and the Corporate Sustainability Reporting Directive (CSRD). These regulations aim to improve non-financial reporting, making it more transparent and comparable across companies.

Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-031-74089-3_13

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DOI: 10.1007/978-3-031-74089-3_13

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