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From voluntary CSR to binding ESG frameworks: a legal perspective on sustainability disclosure standards

Abstract This article examines the evolving legal landscape of environmental, social, and governance (ESG) regulation and standardization from a global perspective, highlighting the fragmentation, ambiguities, and power dynamics that shape current ESG governance. It contrasts ESG with the historical...

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Hovedforfatter: Corinna Irina Ketterling
Format: Artigo
Sprog:Inglês
Udgivet: SpringerOpen 2026-03-01
Serier:Future Business Journal
Fag:
ESG standards
CSR
ISSB
Sustainability
Compliance
Responsible investment
Online adgang:https://doi.org/10.1186/s43093-026-00813-w
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