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In the constantly changing landscape of corporate sustainability, navigating the complex network of ESG reporting standards and frameworks has become a significant challenge for businesses worldwide. This research seeks to improve understanding of ESG reporting and shed light on the complexities of the ESG disclosure landscape by focusing on three aspects of ESG reporting: regulatory standards, ESG frameworks, and their impact on firms. It provides detailed comparisons of various themes of standards and frameworks, as well as a comprehensive examination of the diverse methodologies used by ESG data providers to determine and quantify ESG scores or rankings. By clarifying the intricacies of these methodologies, our research aims to provide stakeholders with a deeper understanding of the underlying processes that drive the generation and dissemination of ESG data within the financial ecosystem. Ultimately, we highlight key findings from different regions, offering insights into the varying effects of ESG disclosure on firm characteristics.
Moradi et al. (Wed,) studied this question.
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