ESG and CSR: The Current Scenario and Future

Authors

  • Harshad S. Deshpande Council Member The Institute of Cost Accountants of India
  • Shilpa Bhide Associate Professor Department of Management Sciences Savitribai Phule Pune University, Pune
  • Vikrant Kelkar Practicing Cost Accountant Pune

DOI:

https://doi.org/10.33516/maj.v58i12.25-27p

Keywords:

No Keywords

Abstract

ESG and CSR are both important in the current business scenario. This article studies the current scenario of both the concepts and traces some of the existing legislation regarding both. It also tries to analyze the differences between the two and the similarities. The article also discusses the future of both the concepts which are directed towards sustainability

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Published

2024-03-16

How to Cite

Deshpande, H. S., Bhide, S., & Kelkar, V. (2024). ESG and CSR: The Current Scenario and Future. The Management Accountant Journal, 5(12), 25–27. https://doi.org/10.33516/maj.v58i12.25-27p

Issue

Volume 58, Issue 12, December 2023

Section

Cover Story
Crossref
Scopus
Google Scholar
Europe PMC

References

Websites

https://www.azeusconvene.com/esg/articles/ the-global-state-of-mandatory-esg-disclosures

https://thecsrjournal.in/csr-policies-around-the-world/

https://www.csr.gov.in/content/csr/global/master/home/home. html

https://energy.economictimes.indiatimes.com/news/renewable/ understanding-sebis-push-for-esg-accountability-and-itspositive- impact/100070829

https://www.mca.gov.in/Ministry/pdf/ NationalGuildeline_15032019.pdf

https://novisto.com/list-esg-reporting-framework-standard/

https://www.azeusconvene.com/esg/articles/ the-global-state-of-mandatory-esg-disclosures

https://www.sebi.gov.in/legal/circulars/may-2021/businessresponsibility- and-sustainability-reporting-by-listedentities_ 50096.html

Research Papers and Reports

Chairani, C., & Siregar, S. V. (2021). The effect of enterprise risk management on financial performance and firm value: the role of environmental, social and governance performance. Meditari Accountancy Research, 29(3), 647–670.

Kaźmierczak, M., & Poznań University of Economics and Business. (2022). A literature review on the difference between CSR and ESG. Scientific Papers of Silesian University of Technology Organization and Management Series, 2022(162), 275–289.

Mervelskemper, L., & Streit, D. (2017). Enhancing market valuation of ESG performance: Is integrated reporting keeping its promise? Business Strategy and the Environment, 26(4), 536–549.

Newell, G. (2023). Real estate insights: the increasing importance of the “S” dimension in ESG. Journal of Property Investment & Finance, ahead-of-print(ahead-of-print). https:// doi.org/10.1108/JPIF-01-2023-0003

Nyakurukwa, K., & Seetharam, Y. (2023). Investor reaction to ESG news sentiment: evidence from South Africa. Economia . https://doi.org/10.1108/econ-09-2022-0126

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Wang, N., Pan, H., Feng, Y., & Du, S. (2023). How do ESG practices create value for businesses? Research review and prospects. Sustainability Accounting, Management and Policy Journal, ahead-of-print(ahead-of-print). https://doi. org/10.1108/SAMPJ-12-2021-0515

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