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This is a Literature Review study.

ESG Integration in Financial Accounting: Comparative Evidence and Policy Implications

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Narrative review highlights the impact of ESG disclosure on financial performance, suggesting stronger frameworks are necessary.

Comprehensive ESG disclosure is positively linked to improved financial performance and investor confidence.
Frameworks like IFRS S1/S2, GRI, and SASB enhance comparability but still exhibit regional inconsistencies.
Technological innovations, such as blockchain and artificial intelligence, could improve data integrity and combat greenwashing.
Sector-specific approaches are crucial as developed economies show stronger ESG reporting practices compared to emerging markets.

Cruift Andika (2025) studied this question.

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