Aug 2026· European Conference on Knowledge Management· Vol 27, pp. 555-561· 0 citations· 19 references
Abstract
The growing importance of sustainability reporting has led organisations to disclose increasing amounts of environmental, social, and governance (ESG) information. However, limited attention has been paid to the quality of knowledge embedded in such disclosures. This study examines whether ESG Disclosure Scores can serve as a proxy for the quality of organisational knowledge presented in sustainability reports. The analysis is based on companies included in the WIG20 index and combines ESG scores with a newly developed Quality of Knowledge Index (QKI), capturing dimensions such as relevance, completeness, comparability, and clarity. The results reveal a positive but weak correlation between ESG scores and knowledge quality, indicating that ESG metrics primarily reflect the extent of disclosure rather than its clarity and usability. The findings contribute to the literature by introducing a novel approach to measuring knowledge quality in sustainability reporting and highlighting the distinction between the quantity of disclosed information and the effectiveness of knowledge communication. From a knowledge management perspective, the study demonstrates that high levels of ESG disclosure do not necessarily translate into high-quality, decision-useful knowledge.
Developments in sustainability issues are prompting companies to integrate Environmental, Social, and Governance (ESG) aspects into their accounting and reporting practices as a means of enhancing transparency, accountability, and responsibility towards stakeholders. This study aims to analyse developments in ESG disclosure within corporate accounting and reporting practices using a Systematic Literature Review (SLR) approach. The study employs a qualitative method, examining academic articles sourced from the Google Scholar database. Literature selection was conducted in accordance with the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines, followed by content analysis and validation through source triangulation. Research findings indicate that ESG disclosure has driven a shift in accounting practices from a shareholder-centric to a stakeholder-centric approach, improved the quality of reporting through transparency, credibility and the relevance of information, and strengthened the confidence of investors and stakeholders. On the other hand, the implementation of ESG still faces challenges in the form of regulatory fragmentation, differences in reporting standards, limitations in human resource capabilities, and technological readiness. Therefore, regulatory harmonisation, the strengthening of ESG reporting standards, and the enhancement of human resource capacity and the utilisation of digital technology are required to support a more effective and sustainable implementation of ESG.
Marisa Christy Neno, Maria Regina Sofie Daneswari· Ilmu Ekonomi Manajemen dan A...· 0 citations
The board-level sustainability committee (SC) serves as a pivotal mechanism for enhancing the quality and transparency of environmental, social and governance reporting (ESGR). However, the existing literature offers limited insight into how specific attributes of SC play a role in influencing ESGR quality. This study aims to bridge this gap by empirically examining the relationship between specific SC attributes and ESGR quality among the publicly listed companies in the Association of Southeast Asian Nations (ASEAN)-5. The study’s findings were based on 896 firm-year observations from the non-financial listed firms in ASEAN-5, covering from year 2020 to 2022. Employing a panel-corrected standard errors regression analysis, the results suggest that SC independence acts as a key driver in enhancing the ESGR quality. Conversely, SC gender diversity is found to have a negative effect on ESGR quality. Moreover, we find no statistical evidence that SC size, educational level and expertise have a significant effect on ESGR quality. These findings offer fresh insights into how SC attributes influence ESGR quality, particularly in the ASEAN context. It also provides practical guidance for regulators by emphasizing the need to embed committee independence when formalizing such committees within board governance frameworks.
K. Chow, Mohd Zulkhairi Mustapha, Ervina Alfan· Global Business Review· 0 citations
As Environmental, Social, and Governance (ESG) practices become increasingly important in evaluating corporate sustainability, differences in disclosure approaches have led to significant variations in ESG reporting quality and comparability. This study examines the ESG disclosure quality of BYD and Tesla between 2022 and 2024. A unified evaluation framework covering content completeness, data continuity, and visualization effectiveness is developed to compare the two companies. The findings show that BYD follows a standards-oriented disclosure approach characterized by increasing alignment with international ESG frameworks and stronger institutionalization. In contrast, Tesla adopts a strategy-oriented approach that emphasizes product impact and technological innovation. The study concludes that companies should balance standardized disclosure with strategic communication to improve transparency and reporting quality.
Haorong Han· Advances in Economics, Manag...· 0 citations
The proliferation of sustainability reporting frameworks has intensified debate over which
standards best serve stakeholder information needs. Using stakeholder theory and legitimacy
theory, this study compares stakeholder perceptions of reports prepared under the Global
Reporting Initiative (GRI) versus the Sustainability Accounting Standards Board (SASB, now part
of ISSB). A mixed-methods survey of 384 institutional investors, NGOs, employees, and regulators
across the US, EU, and Nigeria was combined with content analysis of 120 reports from 2021
2024. Findings indicate that GRI-based reports are perceived as more comprehensive and useful
by non-investor stakeholders due to their impact-materiality focus and broad social disclosures.
SASB-based reports are rated higher by investors for decision-usefulness, comparability, and
financial materiality. When firms use both, stakeholders report greater trust but also complexity.
The study confirms that “financial and sustainability materiality are driven by different purposes”,
and recommends a dual-reporting approach aligned with ISSB S1/S2 and GRI for legitimacy and
capital-market efficiency.
Onyekachi N. Okeke· World Journal of Finance and...· 0 citations
The study is dedicated to comparative analysis of the quality procedures of non-financial information disclosure practiced by Russian companies in 2019–2024. In view of the expandin experience of ESG reporting, limitations remain in terms of comparability and trust in the metrics published within it.
The objective
of the study is identifying the factors that determine the quality of reporting and describing the procedures that increase evidential support and analytic decision-making usefulness for investors, creditors etc. The authors use a comparative design, document review together with structured content analysis of corporate disclosures within the period of 2019–2024, which allow for the research of corporate reporting (including both sustainability reports and integrated annual reports with ESG sections containing environmental, social and governance indicators, as well as ESG databooks / data rooms). The quality is assessed across four dimensions: consistency and completeness, verifiability and methodological transparency, the role of governance involvement in reporting processes, and external assurance through audit or independent verification. The results illustrate, that leading companies provide multi-year indicator dynamics, disclose calculation methods and restatements, assign board-level responsibility, and more often secure external assurance, while formal reports of smaller entities rely on predominantly narrative claims with limited quantitative evidence. The authors of the article conclude the requirement of standard methods for compiling non-financial data, establishing management responsibility for its accuracy, and expanding independent verification of disclosed information.
The results
of the study may be useful to companies, auditors, regulators, investors, and creditors involved in assessing the quality of non-financial reporting, improving its preparation procedures, and selecting mechanisms for independent verification of disclosed information.
E. Vetoshkina, A. A. Terentev· Accounting Analysis Auditing· 0 citations
The importance of Environmental, Social, and Governance (ESG) disclosure has been gaining prominence owing to the growing sustainability concerns across the globe. The objective of this study is to analyze the intellectual structure, evolution of research, and trends emerging in ESG disclosure literature. Data have been gathered from the Scopus database on the basis of the use of suitable keywords for ESG disclosure, sustainability reporting, and corporate sustainability. Bibliometric analysis techniques such as publication trend analysis, citation analysis, keyword co-occurrence analysis, thematic evolution analysis, density visualization, and collaboration network analysis have been performed using VOSviewer. Results show that there is a notable trend in the area of ESG disclosure literature owing to increased adoption of sustainability standards and regulations as well as sustainable investments. It has been found that the major themes in the area of ESG disclosure include sustainability reporting, ESG, sustainable development, corporate governance, and ESG performance. Furthermore, recent research trends have shifted toward emerging issues such as ESG regulation, greenwashing, sustainable finance, firm value, and investor responses. Citation analysis identifies mandatory sustainability reporting, ESG performance, governance mechanisms, and the financial implications of ESG disclosure as the primary intellectual foundations of the field. Collaboration analysis demonstrates that ESG disclosure research has expanded globally, with significant contributions from countries such as the United States, India, Italy, Indonesia, and European nations. This study contributes to the ESG literature by mapping the current research landscape, identifying influential contributions, and highlighting future research opportunities related to ESG standardization, reporting credibility, digital sustainability reporting, and sustainable corporate strategies.
L. Judijanto· West Science Social and Huma...· 0 citations