ESG disclosure regulation: in search of a relationship with the countries’ competitiveness
This paper is devoted to the investigation of environmental, social and governance (ESG) disclosure regulation process and its possible connection with countries’ competitiveness as an integral part of countries’ Corporate Social and Environmental Responsibility (CSER) poliсy. ESG disclosure regulat...
| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
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LLC "CPC "Business Perspectives"
2019-07-01
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| Series: | Problems and Perspectives in Management |
| Subjects: | |
| Online Access: | https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/12297/PPM_2019_03_Plastun.pdf |
| _version_ | 1818250442052730880 |
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| author | Alex Plastun Inna Makarenko Olena Kravchenko Natalia Ovcharova Zhanna Oleksich |
| author_facet | Alex Plastun Inna Makarenko Olena Kravchenko Natalia Ovcharova Zhanna Oleksich |
| author_sort | Alex Plastun |
| collection | DOAJ |
| description | This paper is devoted to the investigation of environmental, social and governance (ESG) disclosure regulation process and its possible connection with countries’ competitiveness as an integral part of countries’ Corporate Social and Environmental Responsibility (CSER) poliсy. ESG disclosure regulation criteria were examined according to their classification on Pension Fund Regulation, Stewardship Code, Government Corporate ESG disclosure, and Non-Government Corporate ESG disclosure by UNPRI in 2016 and for developed countries and developing and emerging countries separately. In order to find the relationship between ESG disclosure and the countries’ competitiveness (describing by Global Competitiveness Index), variety of statistical tests was applied (Student’s t-tests, ANOVA analysis, Mann-Whitney tests, simple average analysis and regression analysis with dummy variables). Research hypotheses about statistically significant differences in ESG disclosure regulation between developed countries and developing and emerging countries and the influence of ESG disclosure regulation on the overall competitiveness of the country were proved. ESG disclosure regulation became an effective instrument of countries CSER policy and tools for increasing their competitiveness. |
| first_indexed | 2024-12-12T15:52:27Z |
| format | Article |
| id | doaj.art-7706e94a39af4ce8b1572e78f62b4950 |
| institution | Directory Open Access Journal |
| issn | 1727-7051 1810-5467 |
| language | English |
| last_indexed | 2024-12-12T15:52:27Z |
| publishDate | 2019-07-01 |
| publisher | LLC "CPC "Business Perspectives" |
| record_format | Article |
| series | Problems and Perspectives in Management |
| spelling | doaj.art-7706e94a39af4ce8b1572e78f62b49502022-12-22T00:19:34ZengLLC "CPC "Business Perspectives"Problems and Perspectives in Management1727-70511810-54672019-07-01173768810.21511/ppm.17(3).2019.0612297ESG disclosure regulation: in search of a relationship with the countries’ competitivenessAlex Plastun0Inna Makarenko1Olena Kravchenko2Natalia Ovcharova3Zhanna Oleksich4Doctor of Economics, Professor, Chair of International Economics Department, Sumy State UniversityDoctor of Economics, Associate Professor, Accounting and Tax Department, Sumy State UniversityPh.D., Associate Professor, Accounting and Tax Department, Sumy State UniversityPh.D., Senior Lecturer, Accounting and Tax Department, Sumy State UniversityPh.D., Assistant of Accounting and Tax Department, Sumy State UniversityThis paper is devoted to the investigation of environmental, social and governance (ESG) disclosure regulation process and its possible connection with countries’ competitiveness as an integral part of countries’ Corporate Social and Environmental Responsibility (CSER) poliсy. ESG disclosure regulation criteria were examined according to their classification on Pension Fund Regulation, Stewardship Code, Government Corporate ESG disclosure, and Non-Government Corporate ESG disclosure by UNPRI in 2016 and for developed countries and developing and emerging countries separately. In order to find the relationship between ESG disclosure and the countries’ competitiveness (describing by Global Competitiveness Index), variety of statistical tests was applied (Student’s t-tests, ANOVA analysis, Mann-Whitney tests, simple average analysis and regression analysis with dummy variables). Research hypotheses about statistically significant differences in ESG disclosure regulation between developed countries and developing and emerging countries and the influence of ESG disclosure regulation on the overall competitiveness of the country were proved. ESG disclosure regulation became an effective instrument of countries CSER policy and tools for increasing their competitiveness.https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/12297/PPM_2019_03_Plastun.pdfcountry’s competitivenessCSERESG disclosureregulation |
| spellingShingle | Alex Plastun Inna Makarenko Olena Kravchenko Natalia Ovcharova Zhanna Oleksich ESG disclosure regulation: in search of a relationship with the countries’ competitiveness Problems and Perspectives in Management country’s competitiveness CSER ESG disclosure regulation |
| title | ESG disclosure regulation: in search of a relationship with the countries’ competitiveness |
| title_full | ESG disclosure regulation: in search of a relationship with the countries’ competitiveness |
| title_fullStr | ESG disclosure regulation: in search of a relationship with the countries’ competitiveness |
| title_full_unstemmed | ESG disclosure regulation: in search of a relationship with the countries’ competitiveness |
| title_short | ESG disclosure regulation: in search of a relationship with the countries’ competitiveness |
| title_sort | esg disclosure regulation in search of a relationship with the countries competitiveness |
| topic | country’s competitiveness CSER ESG disclosure regulation |
| url | https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/12297/PPM_2019_03_Plastun.pdf |
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