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An integrative perspective of environmental, social and governance (ESG) reporting: A conceptual paper

Buniamin, Sharifah and Nik Ahmad, Nik Nazli (2015) An integrative perspective of environmental, social and governance (ESG) reporting: A conceptual paper. In: International Conference on Accounting Studies (ICAS) 2015, Aug 17-20, 2015, Thistle Johor Bahru Hotel, Johor, MALAYSIA.

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The motivation of this study stems from the importance of protecting the environment, addressing the social issues related to internal and external stakeholders of companies and also the importance of adhering to good corporate governance.This study attempts to explore an integrative perspective for reporting environmental, social and governance (ESG) factors. The issue of ESG reporting has recently been thrust into the limelight due to increased public concern for good governance, accountability and transparency.In response, companies have to attempt to provide more disclosures encompassing environmental, social and governance factors. Integrative perspective refers to a balanced, equitable and simultaneous consideration for each ESG factor to be practiced.Hence, integrative ESG reporting would provide a means of engagement and communication between companies and multiple stakeholders with various information needs.This article allows for future research with empirical research into the integrative ESG reporting practices of companies.

Item Type: Conference or Workshop Item (Paper)
Additional Information: ISBN 978-967-0910-09-3 Organized by: School of Accountancy, Universiti Utara Malaysia
Uncontrolled Keywords: environmental, social, governance, ESG reporting, integrative, stakeholders
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Mrs. Norazmilah Yaakub
Date Deposited: 13 Mar 2016 02:59
Last Modified: 12 Apr 2016 08:21
URI: http://repo.uum.edu.my/id/eprint/17547

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