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Title | SDGs and ESG disclosure regulation: is there an impact? Evidence from Top-50 world economies |
Authors |
Plastun, Oleksii Leonidovych
Makarenko, Inna Oleksandrivna Khomutenko, Liudmyla Ivanivna Osetrova, O. Shcherbakov, P. |
ORCID |
http://orcid.org/0000-0001-8208-7135 http://orcid.org/0000-0001-7326-5374 http://orcid.org/0000-0002-9443-4330 |
Keywords |
ESG disclosure sustainable development goals (SDGs) regulation |
Type | Article |
Date of Issue | 2020 |
URI | https://essuir.sumdu.edu.ua/handle/123456789/82717 |
Publisher | Businness Perspectives |
License | Creative Commons Attribution 4.0 International License |
Citation | Alex Plastun, Inna Makarenko, Lyudmila Khomutenko, Oksana Osetrova and Pavlo Shcherbakov (2020). SDGs and ESG disclosure regulation: is there an impact? Evidence from Top-50 world economies. Problems and Perspectives in Management, 18(2), 231-245. doi:10.21511/ppm.18(2).2020.20 |
Abstract |
This paper explores the influence of the ESG disclosure regulation (government corporate ESG disclosure and non-government corporate ESG disclosure) on the ranking in
50 largest economies. Applying various statistical methods and techniques, including
both parametrical (Student’s t-test, ANOVA analysis) and non-parametrical (MannWhitney U test) tests, simple average analysis, OLS with dummy variables method and
multiple linear regression analysis, as well as correlation analysis and Granger causality
test, several hypotheses are tested. The hypotheses stipulate whether or not ESG disclosure regulation differs in developed and emerging countries and whether or not ESG
disclosure regulation influences the country’s SDGI ranking, as well as the ranking
of the country among 50 largest economies. According to the results, the differences
in ESG disclosure regulation are statistically significant in developed and emerging
countries. The level of ESG disclosure compliance is higher in developed countries.
ESG disclosure regulation influences the position of the country in SDGI and 50 largest economies rankings. The more country complies with ESG disclosure criteria, the
better position in rankings is. Incorporation of ESG criteria is an important evolutionary step in economic development of the country. It allows increasing position of the
country in 50 largest economies and SDGI ranking. Thus, ESG disclosure regulation is
vital for the development of the country in the modern world. |
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Files
File | Size | Format | Downloads |
---|---|---|---|
Plastun_SDGs_and_Esg_PPM_2020_02.pdf | 562,31 kB | Adobe PDF | 339067604 |
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