Object
Title: Integrating ESG Principles Into Corporate Reporting: Institutional Drivers and Evidence from Emerging Economies
Publication Details:
Journal or Publication Title:
Date of publication:
Number:
ISSN:
Official URL:
Coverage:
Abstract:
This study investigates the integration of sustainability and Environmental, Social, and Governance (ESG) accounting into corporate reporting practices, emphasizing its role in strengthening transparency, accountability, and stakeholder engagement. Corporations and small and medium-sized enterprises (SMEs) are operating under growing pressure. Corporations have to rethink their governance and reporting systems to engage new ESG standards. This process is crucial, especially when the world economy goes through rapid technological changes, climate changes, and recurring crises. A country’s economic and social progress mainly depends on business, but business activity also creates some social and environmental side effects. These side effects increase demand for stronger accountability. Moreover, it demands more transparent governance. These challenges are especially evident in Armenia, as a developing country where SMEs make up the cornerstone of the economy. Armenian companies continue to face institutional, legal, and structural barriers on their way to adopting international standards for accounting. For developing countries, the progress of adoption of new standards is very important. But many factors should be taken into consideration. Thus, it is crucial to develop a harmonized system of reporting standards and user-friendly ESG instruments that can be adopted by businesses. The main aim of ESG instruments will be to help identify financial risks, generate developing insights, and thus create sustainability-oriented governance. Certainly, ESG standards will help to build a stronger economy and stay competitive.
Place of publishing:
Երևան
Publisher:
Format:
Identifier:
oai:arar.sci.am:427110
Language:
General note:
Նյութը վերցված է Հայաստանի պետական տնտեսագիտական համալսարանի կայքից։
Object collections:
Last modified:
Feb 26, 2026
In our library since:
Feb 26, 2026
Number of object content hits:
2
All available object's versions:
https://arar.sci.am/publication/460071
Show description in RDF format:
Show description in OAI-PMH format:
-
Բանբեր Հայաստանի պետական տնտեսագիտական համալսարանի=Вестник Армянского государственного экономического университета=Messenger of Armenian State University of Economics
-
Բանբեր ՀՊՏՀ, 2011
-
Բանբեր ՀՊՏՀ, 2012
-
Բանբեր ՀՊՏՀ, 2013
-
Բանբեր ՀՊՏՀ, 2014
-
Բանբեր ՀՊՏՀ, 2015
-
Բանբեր ՀՊՏՀ, 2016
-
Բանբեր ՀՊՏՀ, 2017
-
Բանբեր ՀՊՏՀ, 2018
-
Բանբեր ՀՊՏՀ, 2019
-
Բանբեր ՀՊՏՀ, 2020
-
Բանբեր ՀՊՏՀ, 2021
-
Messenger of ASUE, 2022
-
Messenger of ASUE, 2023
-
Messenger of ASUE, 2024
-
Messenger of ASUE, 2025
-
Messenger of ASUE, 2025, 1
-
Messenger of ASUE, 2025, 2
-
Messenger of ASUE, 2025, 3
- Editorial board
- Contents
- Integrating ESG Principles Into Corporate Reporting: Institutional Drivers and Evidence from Emerging Economies
- Investment Attractiveness Assessments in the Regions of Armenia
- Analysis of Passenger Flows of Yerevan Metro and Other Means of Transport in the Context of the Newly Constructed Ajapnyak Station
- Ecosystem-Based Management of Poverty Alleviation: Evidence from Armenia
- Applying the STEM Approach to Multi-Criteria Decision-Making in E-Commerce
- Multi-criteria Decision Making in the Field of Information Technology Based on Grey Relational Analysis
- The State of Food Self-Sufficiency in the Republic of Armenia and the Currently Implemented Agricultural State Support Programs
- Global Trade Patterns in the 21st Century: Trends, Challenges, and Structural Shifts ‒ the Case of Armenia
- Harmonizing Tourism Regulations in Armenia: Lessons from the EU
- Capital Flow Sudden Stops, Financial Crises and the Role of Macroprudential Policy: Global Evidence
- Fostering Communicative Competence in Business English for IT and Data Science Students
-
Messenger of ASUE, 2025, 1
-
Բանբեր ՀՊՏՀ, 2011
