The increasing pressure on corporations from their stakeholders regarding sustainability is a pivotal driver of transparency on environmental, social, and governance (ESG) topics. New policy directions and ongoing global socio-political dynamics guide the attention. In this context, the utilities sector presents fertile soil for exploring how ESG accountability shapes corporate practices. In this editorial, we discuss ESG reporting as a topic of analysis and describe the primary trends in the literature that support its development. The studies published in this Special Issue are also presented to the reader. Finally, we describe the emerging paths for research on ESG reporting in the sector, focusing on providing policymakers insights. What we learned highlights the interest of utility companies in participating in sustainable development from the scientific and practical perspectives. Insights emerge from the multiple analyses as the authors explored utilities' contribution to sustainability-oriented change.
Environmental, social, and governance (ESG) reporting and accountability in the utilities sector: Research paths and policy directions
Caputo F.;Fasiello R.
2024-01-01
Abstract
The increasing pressure on corporations from their stakeholders regarding sustainability is a pivotal driver of transparency on environmental, social, and governance (ESG) topics. New policy directions and ongoing global socio-political dynamics guide the attention. In this context, the utilities sector presents fertile soil for exploring how ESG accountability shapes corporate practices. In this editorial, we discuss ESG reporting as a topic of analysis and describe the primary trends in the literature that support its development. The studies published in this Special Issue are also presented to the reader. Finally, we describe the emerging paths for research on ESG reporting in the sector, focusing on providing policymakers insights. What we learned highlights the interest of utility companies in participating in sustainable development from the scientific and practical perspectives. Insights emerge from the multiple analyses as the authors explored utilities' contribution to sustainability-oriented change.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
