Quantifying Sustainability: A Critical Analysis of ESG Measurement Models in Accounting
| المصدر: | مجلة البحوث الاقتصادية والمالية |
|---|---|
| الناشر: | جامعة العربي بن مهيدي أم البواقي - كلية العلوم الاقتصادية والتجارية وعلوم التسيير |
| المؤلف الرئيسي: | Djeffal, Khalid (Author) |
| مؤلفين آخرين: | Haddad, Nour El Houda (Co-Author) |
| المجلد/العدد: | مج11, ع1 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2024
|
| الشهر: | جوان |
| الصفحات: | 561 - 586 |
| DOI: |
10.37164/2056-011-001-026 |
| ISSN: |
2352-9822 |
| رقم MD: | 1499545 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
ESG Measurement | Sustainability Accounting | Integrated Reporting | Quantifying Sustainability | ESG Performance
|
| رابط المحتوى: |
عدد مرات التحميل
10
| المستخلص: |
This article critically analyzes existing Environmental, Social, and Governance (ESG) measurement models in accounting, evaluating their effectiveness and limitations in quantifying sustainability. It explores cost-based models, market-based models, asset-based models, and integrated reporting frameworks, highlighting their diverse approaches and underlying challenges. The article delves into issues of standardization, data quality, subjectivity, materiality, greenwashing, and short-termism. It emphasizes the need for continuous improvement, standardized reporting, and leveraging emerging technologies like blockchain and AI to enhance transparency and reliability. Ultimately, the article advocates for collaborative efforts to build a robust ESG ecosystem that effectively guides the transition towards a sustainable future. |
|---|---|
| ISSN: |
2352-9822 |
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