政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/148494

政大典藏 > College of Global Banking and Finance > Master’s Program in Global Banking and Finance > Theses > Item 140.119/148494

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/148494

Title:	ESG披露與報告：對歷史實踐和未來方向的批判性回顧 ESG DISCLOSURE AND REPORTING: A CRITICAL REVIEW OF HISTORICAL PRACTICES AND FUTURE DIRECTIONS
Authors:	林張心 Lin, Chang-Hsin
Contributors:	郭維裕徐政義林張心 Lin, Chang-Hsin
Keywords:	ESG ESG
Date:	2023
Issue Date:	2023-12-01 10:45:05 (UTC+8)
Abstract:	環境、社會和治理（ESG）披露和報告的概念在可持續金融和負責任的商業實踐領域獲得了顯著的重要性。本文全面批判性地回顧了ESG披露和報告實踐的歷史演變、現狀和未來方向。通過分析關鍵的里程碑、倡議和框架，從其自願性的開始追溯了ESG報告的歷史發展，到目前的標準化方法和不斷增加的監管干預。本文審視了ESG報告出現的動機，凸顯其與不斷演變的利益相關者期望和全球可持續發展使命的一致性。本文評估了ESG披露和報告的當前狀況，包括多種報告框架的存在、投資者對透明度的需求、監管干預以及技術整合。對現有ESG報告實踐的優點和缺點進行了批判性分析，強調了取得的進步，同時也突出了與可比性、數據質量和範圍相關的持續挑戰。展望未來，本研究探討了ESG披露和報告的潛在未來方向。強調了報告框架的標準化和融合的必要性，以提高可比性、透明度和問責性。技術進步被認為在提高數據收集、分析和保證流程方面起到關鍵作用，而監管發展和投資者的增加參與被定位為提高報告質量的推動力。此外，本文突出了解決當前挑戰和擁抱新興趨勢的重要性，以確保ESG信息的相關性和實用性。研究強調了綜合報告、社會影響評估和非財務風險管理在ESG報告的未來中的重要作用。強調了利益相關者之間的合作作為驅動ESG報告實踐持續改進和相關性的關鍵因素。本次批判性回顧的發現對於尋求在不斷演變的ESG披露和報告領域中導航的政策制定者、監管機構、投資者和企業具有重要意義。通過應對挑戰、擁抱趨勢並促進合作，為ESG報告的未來鋪平道路，實現更透明、有問責制和有影響力的目標。 The concept of Environmental, Social, and Governance (ESG) disclosure and reporting has gained substantial prominence in the realm of sustainable finance and responsible business practices. This paper presents a comprehensive critical review of the historical evolution, current state, and future directions of ESG disclosure and reporting practices. Through an analysis of key milestones, initiatives, and frameworks, the historical progression of ESG reporting is traced from its voluntary beginnings to the present landscape of standardized approaches and increasing regulatory interventions. The paper examines the motivations behind the emergence of ESG reporting, highlighting its alignment with evolving stakeholder expectations and global sustainability imperatives. The current state of ESG disclosure and reporting is assessed, encompassing the presence of multiple reporting frameworks, investor demands for transparency, regulatory interventions, and the integration of technology. A critical analysis of the strengths and weaknesses of existing ESG reporting practices underscores the advances made, while also spotlighting persistent challenges related to comparability, data quality, and scope. Looking forward, the study explores potential future directions for ESG disclosure and reporting. It underscores the imperative of standardization and convergence of reporting frameworks for enhanced comparability, transparency, and accountability. Technological advancements are identified as pivotal in improving data collection, analysis, and assurance processes, while regulatory developments and increased investor engagement are positioned as driving forces for improved reporting quality. Furthermore, the paper highlights the significance of addressing current challenges and embracing emerging trends to ensure the relevance and usefulness of ESG information. The research emphasizes the role of integrated reporting, social impact measurement, and non-financial risk management in the future of ESG reporting. Collaboration among stakeholders is underscored as pivotal in driving continued improvement and relevance of ESG reporting practices. The findings of this critical review hold implications for policymakers, regulators, investors, and companies seeking to navigate the evolving landscape of ESG disclosure and reporting. By addressing challenges, embracing trends, and fostering collaboration, the path is paved toward a more transparent, accountable, and impactful future of ESG reporting.
Reference:	Arvidsson, S., & Dumay, J. (2022). Corporate ESG reporting quantity, quality and performance: Where to now for environmental policy and practice?. Business Strategy and the Environment, 31(3), 1091-1110. Bassen, A., & Kovács, A. M. (2020). Environmental, social and governance key performance indicators from a capital market perspective (pp. 809-820). Springer Fachmedien Wiesbaden. Camilleri, M. A. (2015). Environmental, social and governance disclosures in Europe. Sustainability Accounting, Management and Policy Journal, 6(2), 224-242. Eccles, R. G., & Krzus, M. P. (2010). Integrated reporting for a sustainable strategy: One Report has the potential to significantly change how companies operate and investors think, shifting the focus from that of meeting short-term financial goals to developing a long-term business strategy that not only makes a commitment to corporate social responsibility, but also to a sustainable society. Financial executive, 26(2), 28-33. Hoang, T. (2018). The role of the integrated reporting in raising awareness of environmental, social and corporate governance (ESG) performance. In Stakeholders, Governance and Responsibility (pp. 47-69). Emerald Publishing Limited. Hussein, M. A. (2023). EXPLORING THE RELATIONSHIP BETWEEN ESG REPORTING FACTORS AND PERFORMANCE. Inyang, B. J. (2013). Defining the role engagement of small and medium-sized enterprises (SMEs) in corporate social responsibility (CSR). International business research, 6(5), 123. Jamali, D., & Mirshak, R. (2007). Corporate social responsibility (CSR): Theory and practice in a developing country context. Journal of business ethics, 72, 243-262. Khan, M. A. (2022). ESG disclosure and Firm performance: A bibliometric and meta analysis. Research in International Business and Finance, 61, 101668. Marquis, C., & Qian, C. (2014). Corporate social responsibility reporting in China: Symbol or substance?. Organization science, 25(1), 127-148. Maniora, J. (2017). Is integrated reporting really the superior mechanism for the integration of ethics into the core business model? An empirical analysis. Journal of business ethics, 140, 755-786. Szczepankiewicz, E. I., & Mućko, P. (2016). CSR reporting practices of Polish energy and mining companies. Sustainability, 8(2), 126.
Description:	碩士國立政治大學國際金融碩士學位學程 111ZB1007
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0111ZB1007
Data Type:	thesis
Appears in Collections:	[Master’s Program in Global Banking and Finance] Theses

Files in This Item:

File	Description	Size	Format
100701.pdf		881Kb	Adobe PDF	0	View/Open

社群 sharing

Loading...