Η κοινωνική διάσταση του ESG reporting
This paper offers an in-depth analysis of social factors in the context of ESG, a critical but often under-represented element. The aim of the paper is to clarify the importance of social factors, explore the challenges associated with their inclusion and predict emerging trends and future impacts....
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| Κύριος συγγραφέας: | |
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| Άλλοι συγγραφείς: | |
| Γλώσσα: | el_GR |
| Δημοσίευση: |
2024
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| Θέματα: | |
| Διαθέσιμο Online: | http://hdl.handle.net/11610/26643 |
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| Περίληψη: | This paper offers an in-depth analysis of social factors in the context of ESG, a critical but often under-represented element. The aim of the paper is to clarify the importance of social factors, explore the challenges associated with their inclusion and
predict emerging trends and future impacts. To achieve these objectives, secondary research, which includes an extensive literature review, and primary research, which includes a questionnaire survey, were conducted. The work confirmed the growing
relevance of ESG social factors and identified key elements such as labor practices, diversity and inclusion, human rights and community engagement. Challenges in analyzing social factors were found to revolve around data availability and quality,
alongside difficulties in impact assessment. The work also revealed a critical interplay between social and other ESG factors, leading to a synergistic effect that can improve overall ESG performance. Looking ahead, technological innovations and emerging
social norms are expected to shape the trajectory of ESG social actors. The paper highlights the importance of an effective strategy for managing social factors to achieve sustainability goals. |
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