Environmental,Social, and Governance (ESG) disclosure: A literature review |
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| Affiliation: | 1. SUSTech Business School, Southern University of Science and Technology, China;2. School of Accounting and Finance, The Hong Kong Polytechnic University, China;3. School of Management and Economics, Beijing Institute of Technology, China;1. Manning School of Business, University of Massachusetts Lowell, 72 University Ave, Lowell, MA, 01854, USA;2. Lally School of Management, Rensselaer Polytechnic Institute, USA;3. School of Accounting and Finance, Hong Kong Polytechnic University, Hong Kong;4. Kogod School of Business, American University, USA;1. Ecole Supérieure des Sciences Commerciales D''Angers (ESSCA), Lyon, France;2. International School, Vietnam National University, Hanoi, Vietnam;3. Department of Accounting and Corporate Governance, Macquarie Business School, Macquarie University, Sydney, Australia;4. Department of Accounting, Faculty of Economics & Business, University of Groningen, the Netherlands;1. The Institute for Financial & Accounting Studies, Xiamen University, China;2. Department of Accounting, Control and Legal Affairs, NEOMA Business School, France;3. SUSTech Business School, Southern University of Science and Technology, China;4. School of Accounting and Finance, The Hong Kong Polytechnic University, China;1. Monash Business School, Monash University, Australia;2. China Europe International Business School (CEIBS), Shanghai, China |
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| Abstract: | Voluntary nonfinancial Environmental, Social, and Governance (ESG) disclosure is a rapidly growing and increasingly important topic that has attracted great attention from both academic researchers and capital market participants in recent years. The objective of this survey study is to provide a comprehensive review of the ESG disclosure literature in accounting research with suggestions for the future. Specifically, we organize the literature into four categories: motivations for and consequences associated with ESG information, in addition to disclosure- and user-level characteristics with the potential to affect the observed outcome of information disclosure. We also discuss the key role of nonfinancial rating agencies as a new type of ESG information intermediary in capital markets and suggest opportunities for future research. |
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