Leveraging ESG and Integrated Reporting Framework for Spurring Sustainable Investments

Authors

  • S. K. Gupta ICMAI Registered Valuers Organization, New Delhi
  • Vishaka Bansal Indian Institute of Management, Shillong

DOI:

https://doi.org/10.33516/maj.v57i8.68-72p

Keywords:

No Keywords.

Abstract

The changing dimensions of business and economic world are leading to ever increasing focus on aspects like environment, society and governance with change in reporting architecture so as to provide the much needed information to the stakeholders with regard to the activities of a company. This trend has hastened the adoption of ESG metrics and integrated reporting the world over including India. This article discusses the concept of ESG, global initiatives towards reporting framework and its role in promoting sustainable finance.

Downloads

Download data is not yet available.

Published

2022-08-01

How to Cite

Gupta, S. K., & Bansal, V. (2022). Leveraging ESG and Integrated Reporting Framework for Spurring Sustainable Investments. The Management Accountant Journal, 57(8), 68–72. https://doi.org/10.33516/maj.v57i8.68-72p

Issue

Section

Cover Story

References

Cortesi, A., & Vena, L. (2019). Disclosure quality under integrated reporting: a value relevance approach. Journal of cleaner production, Vol. 220, pp. 745-755.

Dobiac, J., Bonnet, C., & Yan , C. (2022). Sustainable Investing for Insurers. us.milliman.com.

Dumay, J. (2016), “A critical reflection on the future of intellectual capital: from reporting to disclosureâ€, Journal of Intellectual Capital, Vol. 17 No. 1, pp. 168- 184.

Kılıc, M. and Kuzey, C. (2018), “Determinants of forward-looking disclosures in integrated reportingâ€, Managerial Auditing Journal, Vol. 33 No. 1, pp. 115-144.

Laskar, N. and Maji, S. (2016), “Corporate sustainability reporting practices in India: myth or reality?â€, Social Responsibility Journal, Vol. 12 No. 4, pp. 625- 641.

McNally, M., Cerbone, D. and Maroun, W. (2017), “Exploring the challenges of preparing an integrated reportâ€, Meditari Accountancy Research, Vol. 25 No. 4, pp. 481-504.

N, Abhishek and Ashok, M. L. and Acharya, Parameshwar and M. S., Divyashree(2020) Integrated Reporting as a New Dimension of Corporate Reporting: An Indian Perspective. Journal of Commerce & Accounting Research, Vol. 9 No. 3, pp. 63-73.

Oshika, T. and Saka, C. (2017), “Sustainability KPIs for integrated reportingâ€, Social Responsibility Journal, Vol. 13 No. 3, pp. 625-642.

Stent, W. and Dowler, T. (2015), “Early assessments of the gap between integrated reporting and current corporate reportingâ€, Meditari Accountancy Research, Vol. 23 No. 1, pp. 92-117.

https://ec.europa.eu/info/business-economy-euro/banking-and-finance/sustainable-finance/overview-sustainable-finance_en,

https://www.cdp.net/en/info/about-us/what-we-do

https://www.cdsb.net/climate-change-reporting-framework

https://www.globalreporting.org/standards/

https://www.outlookindia.com/business/how-indian-businesses-can-grow-sustainably-with-esg-approach-news-195472

https://www.pwc.com/gx/en/issues/esg/esg-revolution.html

https://www.sustainalytics.com/esg-data#features

https://www.worldbank.org/en/topic/financialsector/brief/sustainable-finance

Most read articles by the same author(s)

Similar Articles

<< < 14 15 16 17 18 19 20 21 22 23 > >> 

You may also start an advanced similarity search for this article.