Book Title: Shaping the Future: Innovation, Sustainability, and Inclusive Growth in a Globalized Economy
Editors: Editors: Dr. Shanu Singh, and Dr. Yashmita Awasthi
Student Editor: Krishna Singh Rawat
ISBN: 978-93-7183-006-5
Chapter: 9
DOI: https://doi.org/10.59646/725/9
Authors: Nonhlonipho Dlamuka, Sharanam Abbana, and Ferina Marimuthu
Abstract
Environmental, Social, and Governance (ESG) considerations have gained increasing attention in both academic and professional spheres, particularly in response to growing concerns around sustainability, corporate accountability, and long-term value creation. In South Africa, where socio-economic and environmental challenges remain prominent, ESG disclosure plays a critical role in shaping how organisations communicate non-financial performance to stakeholders (Ellili, 2022).
Although ESG reporting has become more widespread, there is still limited clarity on how research in this area has evolved, particularly within developing economies. This study therefore seeks to examine the development, structure, and emerging trends of ESG disclosure research, with specific attention to the South African context.