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October 8, 2025International Journal of Research and Innovation in Social Science

How ESG Reporting is Transforming Corporate Financial Reporting: A Conceptual Framework

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Authors

ZBZulkiffly Baharom

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Overview

Conceptual framework illustrates how ESG affects financial reporting quality in corporations, indicating the importance of stakeholder trust.

Key Points

  • A conceptual framework shows how ESG impacts the quality of corporate financial reports, enhancing transparency and trust.
  • The framework identifies stakeholder trust as a mediator, with firm size and industry as moderators affecting ESG relationships.
  • Recent literature highlights the significance of robust ESG integration for improving financial disclosures and corporate governance.
  • Challenges like regulatory differences in ESG standards highlight the need for better governance structures and consistency in reporting.

Cite This Study

Zulkiffly Baharom (2025) studied this question.

synapsesocial.com/papers/68e5c1c36950a706b22b5bd1https://doi.org/10.47772/ijriss.2025.914mg00148
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