The role of self-esteem in shaping social engagement in the context of ESG reporting

Purpose: The aim of the article is to determine the role of self-esteem in the sense of individual agency in terms of sustainable development and Environmental, Social, and Governance (ESG) reporting among professionals associated with accounting.Methodology/approach: The study is based on a critical analysis of the literature, the methods of analysis and logical construction, and the application of statistical tools. It utilizes statistical methods, including Pearson’s linear correlation and the t-Student test, for a detailed analysis of the relationship between self-esteem and social engagement in the context of sustainable development among individuals associated with ac-counting.Findings: The study results suggest a connection between the level of self-esteem and engagement in sustainable development. The conclusions can be utilized for designing training programs to develop sustainable development skills.Research limitations/implications: The simplified measurement method of variables and their broad context may not encompass the full range of factors that influence social engagement in sustainable development.Originality/value: The article expands knowledge of the factors that influence social engagement in sustainable development. Furthermore, it emphasizes the potential application of tools for enhancing self-esteem to increase social engagement, especially in the context of sustainable development and ESG.