Aug 2026· Advances in Economics, Management and Political Sciences· 0 citations
Abstract
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.
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
Environmental, Social, and Governance (ESG) disclosure has become an increasingly important research area due to growing demands for corporate transparency, sustainable business practices, and responsible investment decisions. This study aims to examine the development, intellectual structure, and emerging research tre...
L. Judijanto· Sustainable Development Insi...· 0 citations
In recent decades, with the global trend of improving ESG regulatory rules and expanding mandatory disclosure for listed firms, the value effect of ESG information disclosure has remained controversial in academia. Accordingly, it is necessary to review relevant literature to sort conflicting findings and clarify the a...
Heng Lin· Advances in Economics, Manag...· 1 citation
Examination of ESG disclosure practices in Saudi companies and its impact on investor confidence shows that digital transformation significantly improves ESG disclosure quality through advanced reporting systems and data-driven technologies, and confirms that ESG disclosure quality fully mediates the relationship betwe...
Ahmed Almahuzi, Mahdi Alhamami· International Review of Mana...· 0 citations
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 ser...
Patrycja Krawczyk, Patrycja Kokot-Stępień· European Conference on Knowl...· 0 citations
The growing emphasis on sustainability reporting indicates a move toward holistic and standardized disclosure frameworks due to regulatory modifications and stakeholder demand. Despite these trends, evidence-based research remains limited to sector-specific compliance in resource-intensive sectors where the social as...
S. Bhowmick, A. Mahindrakar· Frontiers in Sustainability· 0 citations
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