Jun 2026· Business Strategy and the Environment· 0 citations· 48 references
Abstract
This study examines how multinational corporations incorporate Environmental, Social, and Governance (ESG) reporting frameworks to foster trust, enhance legitimacy, and move beyond mere symbolic disclosure. A qualitative comparison of Microsoft and Unilever from 2020 to 2023 assesses how both firms integrate leading standards, including GRI, SASB, TCFD, CSRD, and IFRS S1/S2, in response to rising regulatory pressure and stakeholder expectations. Drawing on sustainability reports, assurance statements, financial filings, and third‐party assessments, the findings demonstrate that Microsoft adopts an investor‐oriented approach characterized by data transparency, digital traceability, and climate‐risk governance. Unilever adopts a socially grounded strategy that emphasizes human rights, supply chain ethics, and stakeholder engagement. Despite differences, both companies exhibit gaps where narrative disclosure outpaces verification. The article proposes an integrated ESG reporting model that harmonizes standards, strengthens assurance, and embeds ESG into governance and financial decision‐making to support more accountable and comparable sustainability reporting.
Environmental, social and governance (ESG) reporting has moved from voluntary communication to regulated corporate accountability, yet the quality of adoption varies sharply. Many organisations, particularly in emerging economies, produce disclosures that satisfy formal requirements without altering strategy, governanc...
Z. Sanusi, Nur Aima Shafie, A. Ghazali et al.· International journal of res...· 0 citations
In the fast-paced business environment of to say, Environmental, Social and Governance (ESG) integration has become a strategic necessity for institutional investors and companies alike. No longer just about ethics, ESG is now a key factor in addressing emerging risks like climate change, data privacy, and regulatory c...
Geethashree K, N. L. Savitha, M. R. et al.· International journal of com...· 0 citations
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 discl...
Marisa Christy Neno, Maria Regina Sofie Daneswari· Ilmu Ekonomi Manajemen dan A...· 0 citations
This study examines how CSRD adoption shapes sustainability leadership and organizational capabilities among ICT firms operating in Finland through a qualitative document analysis of publicly available sustainability and integrated reporting disclosures.
M. Adisa, A. Abdullai, Shola Oyedeji et al.· Journal of Sustainability Re...· 0 citations
The paper concludes that IR is shifting from a symbolic tool of compliance to a strategic governance tool that is in line with stakeholder-centric and sustainability-oriented models and provides policy-makers and organisations with harmonized and transparent reporting systems.
Zaidoon Alhatabat, Diala Ershaid, N. Almasria et al.· Journal of Governance and Re...· 0 citations
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