ESG reporting horizon: A way forward for managers and directors

Kim Kercher*, Keith Duncan, Georgina Moore, Colette Southam

*Corresponding author for this work

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional

Abstract

Environmental, Social, and Governance (ESG) reporting is a critical aspect of corporate strategy influencing investor confidence and stakeholder trust worldwide. As global markets move towards standardized ESG disclosure and assurance frameworks, Australia must navigate the evolving regulatory landscape while maintaining competitiveness. Our research benchmarks ASX 100 firms against three key international comparators: the Asia-Pacific region, major global economies, and leading mining jurisdictions. By evaluating ESG performance and disclosure practices across these regions, this study provides insights into Australia’s relative strengths and areas for improvement.
Original languageEnglish
Title of host publicationUSYD - DEAKIN - AUASB SUSTAINABILITY ASSURANCE RESEARCH WORKSHOP: Practitioner summaries of research projects currently being undertaken aimed at informing the AUASB’s current work programme on Sustainability Assurance. AUASB Research Report No. 13
EditorsAnne Waters, M Michaelides, S Zhou, R Simnett
Place of PublicationSydney
PublisherAustralian Government
Pages51-55
Number of pages5
Publication statusPublished - Feb 2025

Cite this