References
- Reference to: https://www.sdmimd.ac.in/iec2023/papers/IEC2338.pdf
- Reference to Global Compact report “Who cares wins”, pp. ii-iii in: https://documents1.worldbank.org/curated/pt/280911488968799581/pdf/113237-WP-WhoCaresWins-2004.pdf.
- Clément A., Robinot É. and Trespeuch L. (2023) - "The use of ESG scores in academic literature: a systematic literature review", - Journal of Enterprising Communities: People and Places in the Global Economy, in: https://doi.org/10.1108/JEC-10-2022-0147; additionally: https://www.emerald.com/insight/content/doi/10.1108/jec-10-2022-0147/full/html
- Source: https://www.sciencedirect.com/science/article/abs/pii/S0890838922000853
- Our Common Future. Report prepared under the auspices of the World Commission on Environment and Development; - Oxford University Press: New York City, NY, USA, 1987.
- Reference to: Jari Kaivo-oja and Antti Ainamo. “Truly Sustainable Responsibility: A New Research Direction Building on Environmental Management, Corporate Social Responsibility, and Corporate Sustainability”. In: - Sustainability 2025, Editorial, 17(2), 651; DOI: 10.3390/su17020651. In: https://www.mdpi.com/2071-1050/17/2/651?utm_campaign=releaseissue_sustainabilityutm_medium=emailutm_source=releaseissueutm_term=doilink210
- Reference to: a) Hanjin Xie and Fengquan Wu. Artificial Intelligence Technology and Corporate ESG Performance: Empirical Evidence from Chinese-Listed Firms. In: -Sustainability 2025, 17(2), 420; DOI: 10.3390/su17020420. And: b) Xinhao Huang, Di Li and Meng Sun. Fintech and Corporate ESG Performance: An Empirical Analysis Based on the NEV Industry. In: -Sustainability 2025, 17(2), 434; DOI: 10.3390/su17020434.
- Source: Chenhui Lu, Caitian Wu, Linjie Feng, Jinghui Zhan, Yi Shi and Huangxin Chen. Does ESG Performance Enhance Corporate Green Technological Innovation? Micro Evidence from Chinese-Listed Companies. - Sustainability 2025, 17(2), 636; DOI: 10.3390/su17020636. In: https://www.mdpi.com/2071-1050/17/2/636?utm_campaign=releaseissue_sustainabilityutm_medium=emailutm_source=releaseissueutm_term=doilink206
- Lufeng Gou and Xiaoxiao Li. “Why Do ESG Rating Differences Affect Audit Fees? Dual Intermediary Path Analysis Based on Operating Risk and Analyst Earnings Forecast Error. - Sustainability 2025, 17(2), 380; DOI: 10.3390/su17020380; In: https://www.mdpi.com/2071-1050/17/2/380?utm_campaign=releaseissue_sustainabilityutm_medium=emailutm_source=releaseissueutm_term=doilink278
- Gernego I., Petrenko L., Lavrynenko V. and Dyba M. Trends and Focuses for ESG Investment Support: A Cross Country Comparative Analysis. - Eur. J. Sustain. Dev. 2024, 13, 167. In: http://ecsdev.org/ojs/index.php/ejsd/article/view/1504
- Ming-Fang Lee, Kuang-Hsun Shih, Yi-Hsien Wang and Fu-Ming Lai. “Quantitative Analysis of ESG Information Value and Policy Uncertainty”. - Sustainability 2025, 17(2), 496; DOI: 10.3390/su17020496, In: https://www.mdpi.com/2071-1050/17/2/496?utm_campaign=releaseissue_sustainabilityutm_medium=emailutm_source=releaseissueutm_term=doilink312
- Arafat Aljebrini, Kagan Dogruyol and Ibraheem Y. Y. Ahmaro. “How Strategic Planning Enhances ESG: Evidence from Mission Statements”. - Sustainability 2025, 17(2), 595; DOI: 10.3390/su17020595. In: https://www.mdpi.com/2071-1050/17/2/595?utm_campaign=releaseissue_sustainabilityutm_medium=emailutm_source=releaseissueutm_term=doilink341
- Kao-Shan Chen, Shih-Tse Lin and Che-Jen Chuang. “ESG Strategies and Sustainable Performance in Multinational Enterprises”. - Sustainability 2025, 17(2), 751; DOI: 10.3390/su17020751. In: https://www.mdpi.com/2071-1050/17/2/751?utm_campaign=releaseissue_sustainabilityutm_medium=emailutm_source=releaseissueutm_term=doilink398
- More in: https://www.integrin.dk/2023/09/23/transformations-in-the-eus-political-economy-facing-modern-crises/
- Sachs JD, Schmidt-Traub G, Mazzucato M, Messner D, Nakicenovic N, Rockström J (2019) Six transformations to achieve the sustainable development goals. - Nature Sustainability (2); pp. 805–814. https://doi.org/10.1038/s41893-019-0352-9; and https://www.nature.com/articles/s41893-019-0352-9.
- Source and reference from PwC survey in: https://www.pwc.com/gx/en/issues/esg/corporate-sustainability-reporting-directive.html
- Reference and citation from: https://www.iso.org/standard/60857.html; the ISO 14001 can be seen in: https://www.dnv.com/services/iso-14001-environmental-management-3360/
- More in: https://www.iso.org/standard/75080.html
- The regulation in: https://eur-lex.europa.eu/legal-content/en/TXT/?uri=CELEX:32023R2772
- Source: https://www.efrag.org/en/about-us
- More in the regulation on reporting in: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A02023R2772-20231222
- The delegated regulation in: https://eur-lex.europa.eu/legal-content/en/TXT/?uri=CELEX:32023R2772
- References to: https://finance.ec.europa.eu/capital-markets-union-and-financial-markets/company-reporting-and-auditing/company-reporting/corporate-sustainability-reporting_en
- More on EFRAG and 12 sustainability reporting drafts in: https://www.efrag.org/en/sustainability-reporting/about-sustainability-reporting. The EFRAG strategy for 2024-27 in: https://www.efrag.org/sites/default/files/2023-12/EFRAG%20Strategy%202024-2027.pdf
- Source: https://finance.ec.europa.eu/document/download/e01b2044-9fb8-45a0-9752-ee07eef76f84_en?filename=240918-letter-mcguinness-hungary-csrd_en.pdf