The DOI matches its Crossref record; 43 of the 43 references it cites were found in a registry or an index.
Integrating Environmental, Social and Governance (ESG) Disclosure for a Sustainable Development: An Australian Study
Abstract
Addressing environmental, social and governance (ESG) issues has become a critical part of business strategy. This article explores the extent of ESG reporting of metal and mining sector companies listed in the Australian Securities Exchange to determine the nature of ESG indicators in use in the sector. The current study argues that stakeholder engagement is the key to enhance company environmental policy and sustainable development. According to the results of this study, ESG reporting motives are highly influenced by reporting regulations. Given the diversity in reporting of ESG, comparability of ESG strategic performance is problematic. This study contributes towards developing an ESG disclosure index, which companies could use as a legitimacy tool that external stakeholders could use to reliably measure and compare the ESG performance of companies. It also reveals there is an increased demand for more empirical research on integration of sustainability into strategic planning process. Copyright © 2016 John Wiley & Sons, Ltd and ERP Environment
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Cites
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Cited by
Do environmental, social, and governance activities improve corporate financial performance?
Xie, J., Nozawa, W., Yagi, M., Fujii, H., & Managi, S. (2019) · Business Strategy and the Environment · doi:10.1002/bse.2224 · Cited by 1,072
ESG disclosure and financial performance: Moderating role of ESG investors
Chen, Z., & Xie, G. (2022) · International Review of Financial Analysis · doi:10.1016/j.irfa.2022.102291 · Cited by 986
Alsayegh, M. F., Abdul Rahman, R., & Homayoun, S. (2020) · Sustainability · doi:10.3390/su12093910 · Cited by 774
ESG disclosure and Firm performance: A bibliometric and meta analysis
Khan, M. A. (2022) · Research in International Business and Finance · doi:10.1016/j.ribaf.2022.101668 · Cited by 566
Qureshi, M. A., Kirkerud, S., Theresa, K., & Ahsan, T. (2020) · Business Strategy and the Environment · doi:10.1002/bse.2427 · Cited by 462
Metadata
- Authors
- Lokuwaduge, C. S. D. S., & Heenetigala, K.
- Venue
- Business Strategy and the Environment
- Publisher
- Wiley
- Published
- 2016-12-09
- Volume
- 26
- Issue
- 4
- Pages
- 438-450
- ISSN
- 0964-4733 (ISSN-L)
- 1099-0836
- OpenAlex
- W2560200725
- Cited by
- 639
- References
- 43
- FWCI
- 28.82
- Type
- journal article
- Language
- en
- Open access
- closed
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- Lokuwaduge, C. S. D. S., & Heenetigala, K. (2017). Integrating Environmental, Social and Governance (ESG) Disclosure for a Sustainable Development: An Australian Study. Business Strategy and the Environment. https://doi.org/10.1002/bse.1927
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
