Please use this identifier to cite or link to this item: https://essuir.sumdu.edu.ua/handle/123456789/82717
Or use following links to share this resource in social networks: Recommend this item
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.
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.
Appears in Collections: Наукові видання (ННІ БіЕМ)

Views

Argentina Argentina
1
Australia Australia
-1772322528
Austria Austria
-1772322546
Belgium Belgium
-1772322581
Brazil Brazil
-1772322571
Cameroon Cameroon
1
Canada Canada
-1077799007
China China
-1772322566
Denmark Denmark
544425509
Egypt Egypt
1
Finland Finland
424
France France
544425526
Germany Germany
-1772322602
Ghana Ghana
3116
Greece Greece
1
Hong Kong SAR China Hong Kong SAR China
1
Hungary Hungary
1
Iceland Iceland
544425522
India India
544425511
Indonesia Indonesia
544425496
Iran Iran
1
Israel Israel
-1772322541
Italy Italy
544425532
Japan Japan
-1772322530
Lithuania Lithuania
544425524
Luxembourg Luxembourg
1
Macao SAR China Macao SAR China
1
Malaysia Malaysia
3068246
Malta Malta
1
Netherlands Netherlands
52349
New Zealand New Zealand
-1772322561
Norway Norway
544425507
Pakistan Pakistan
1
Philippines Philippines
-1772322568
Portugal Portugal
1
Russia Russia
1
Saudi Arabia Saudi Arabia
1
Singapore Singapore
1
Slovakia Slovakia
1
South Africa South Africa
1
South Korea South Korea
544425530
Spain Spain
3130
Sweden Sweden
1
Switzerland Switzerland
544425519
Taiwan Taiwan
-1772322577
Thailand Thailand
544425515
Turkey Turkey
544425518
Ukraine Ukraine
544425494
United Arab Emirates United Arab Emirates
-2081323725
United Kingdom United Kingdom
544425527
United States United States
544425491

Downloads

Australia Australia
-1772322527
Austria Austria
1
Bangladesh Bangladesh
1
Belgium Belgium
1
Brazil Brazil
-1772322539
Canada Canada
1
China China
492112295
Egypt Egypt
3068264
France France
544425503
Germany Germany
-1772322601
Hong Kong SAR China Hong Kong SAR China
-1772322609
Hungary Hungary
544425517
India India
544425512
Indonesia Indonesia
544425497
Ireland Ireland
1
Israel Israel
-1772322540
Italy Italy
544425533
Japan Japan
-1772322529
Luxembourg Luxembourg
1
Malaysia Malaysia
544425498
Malta Malta
1
Montenegro Montenegro
1
Netherlands Netherlands
52350
Norway Norway
544425508
Pakistan Pakistan
1
Philippines Philippines
1
South Korea South Korea
544425531
Spain Spain
1
Switzerland Switzerland
544425514
Taiwan Taiwan
-1772322569
Thailand Thailand
544425516
Ukraine Ukraine
412
United Kingdom United Kingdom
544425534
United States United States
544425510
Unknown Country Unknown Country
1

Files

File Size Format Downloads
Plastun_SDGs_and_Esg_PPM_2020_02.pdf 562,31 kB Adobe PDF -1082951112

Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.