Reviewing environmental aspects under the scope of ESG

Halkos, George and Aslanidis, Panagiotis-Stavros (2024): Reviewing environmental aspects under the scope of ESG.

Abstract

Globalisation has created a highly interconnection between countries, however this phenomenon has ushered in more abrupt dissemination of crises as well. For this reason, the countries have strengthened their resilience against the novel multi-crisis via the implementation of frameworks, pathways, and strategies. A great paradigm is the environmental, social, and corporate governance (ESG) as a way to absorb the negative environmental externalities. The present study would review the ESG-related key performance indicators (KPIs) as integral part of circular economy (CE). Moreover, it is imperative that focus be given to both similarities and differences between ESG and sustainable development goals (SDGs), as they are milestones for sustainable development and they are highly interlinked with corporate performance.

• Item Type: MPRA Paper
• Language: English
• Keywords: Multi-crisis; globalization; KPIs; ecological footprint; carbon footprint; Circular economy; SDGs.
• Subjects: G - Financial Economics > G3 - Corporate Finance and Governance > G30 - General; M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M1 - Business Administration > M10 - General; M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M1 - Business Administration > M14 - Corporate Culture ; Diversity ; Social Responsibility; Q - Agricultural and Natural Resource Economics ; Environmental and Ecological Economics > Q0 - General; Q - Agricultural and Natural Resource Economics ; Environmental and Ecological Economics > Q0 - General > Q01 - Sustainable Development

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