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
| LEADER | 02107nam a22002417a 4500 | ||
|---|---|---|---|
| 001 | 2243401 | ||
| 024 | |3 10.37164/2056-011-001-026 | ||
| 041 | |a eng | ||
| 044 | |b الجزائر | ||
| 100 | |a Djeffal, Khalid |e Author |9 771994 | ||
| 245 | |a Quantifying Sustainability: |b A Critical Analysis of ESG Measurement Models in Accounting | ||
| 260 | |b جامعة العربي بن مهيدي أم البواقي - كلية العلوم الاقتصادية والتجارية وعلوم التسيير |c 2024 |g جوان | ||
| 300 | |a 561 - 586 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b 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. | ||
| 653 | |a التقارير البيئية |a الحوكمة البيئية |a الاستثمار العالمي |a التنمية المستدامة | ||
| 692 | |b ESG Measurement |b Sustainability Accounting |b Integrated Reporting |b Quantifying Sustainability |b ESG Performance | ||
| 700 | |9 795784 |a Haddad, Nour El Houda |e Co-Author | ||
| 773 | |4 الاقتصاد |6 Economics |c 026 |e Journal of Economic and Financial Research |f Mağallaẗ al-buḥūṯ al-iqtiṣādiyaẗ wa al-māliyaẗ |l 001 |m مج11, ع1 |o 2056 |s مجلة البحوث الاقتصادية والمالية |v 011 |x 2352-9822 | ||
| 856 | |u 2056-011-001-026.pdf | ||
| 930 | |d y |p y |q n | ||
| 995 | |a EcoLink | ||
| 999 | |c 1499545 |d 1499545 | ||
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