Abstract
This review paper aims to outline the nature and key features of environmental, social and governance (ESG) disclosure and identify the real outcomes associated with the transition to mandatory ESG disclosure. In addition, it highlights the challenges surrounding mandatory ESG disclosure and provides beneficial recommendations to improve the compulsory ESG disclosure environment. This review is guided by analysing 63 Web of Science (WoS) and Scopus-indexed articles between 2012 and 2022. Findings show that mandatory ESG disclosure combined with specified ESG reporting standards and an appropriate enforcement and assurance regime can have beneficial informational and real effects. This paper highlights those critical yet beneficial implications for regulators, policymakers and researchers based on the importance of mandatory ESG disclosure involvement in the business environment.
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