Enterprises and International Rules Regarding the Environment
Enterprises and International Rules Regarding the Environment
Tuesday, 8 July 2025: 13:00-14:45
Location: SJES014 (Faculty of Legal, Economic, and Social Sciences (JES))
RC09 Social Transformations and Sociology of Development (host committee) Language: English and French
Sustainability reporting is an essential component of corporate responsibility in today's economic landscape. It involves the disclosure of an organisation's environmental, social and governance performance to a range of stakeholders, including investors, customers, employees and the public. In order to increase the scrutiny of companies' sustainable development performance and strategy, the current legislative changes approved by the European Commission focus on moving from voluntary to mandatory disclosure of ESG data as part of a global effort to tackle climate change and social inequality by having the same benchmarks as companies.
Indeed, sustainable development information falls within the same reference framework. Researchers, policy-makers and practitioners therefore need to work together to make progress in this vital area.
This session aims to understand how cultural and contextual factors shape sustainability reporting practices, i.e. ESG disclosure by companies.
The objectives of the case study session are as follows:
O1. To explore the cultural barriers and identify the cultural enablers that facilitate high quality non-financial reporting on ESG issues.
O2. Systematically collect and analyse information quality to better understand the complex interplay between cultural, regional and industry factors in sustainability reporting practices.
Indeed, sustainable development information falls within the same reference framework. Researchers, policy-makers and practitioners therefore need to work together to make progress in this vital area.
This session aims to understand how cultural and contextual factors shape sustainability reporting practices, i.e. ESG disclosure by companies.
The objectives of the case study session are as follows:
O1. To explore the cultural barriers and identify the cultural enablers that facilitate high quality non-financial reporting on ESG issues.
O2. Systematically collect and analyse information quality to better understand the complex interplay between cultural, regional and industry factors in sustainability reporting practices.
Session Organizer:
Chair:
Oral Presentations
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