مجلة البحوث الاقتصادية والمالية
Volume 11, Numéro 1, Pages 561-586
2024-06-30

Quantifying Sustainability: A Critical Analysis Of Esg Measurement Models In Accounting



Authors : Djeffal Khalid . Haddad Nour El Houda .

Abstract

This article critically analyzes existing Environmental, Social, and Governance (ESG) measurement models in accounting, evaluating their effectiveness and limitations in quantifying sustainability. It explores cost-based models, market-based models, asset-based models, and integrated reporting frameworks, highlighting their diverse approaches and underlying challenges. The article delves into issues of standardization, data quality, subjectivity, materiality, greenwashing, and short-termism. It emphasizes the need for continuous improvement, standardized reporting, and leveraging emerging technologies like blockchain and AI to enhance transparency and reliability. Ultimately, the article advocates for collaborative efforts to build a robust ESG ecosystem that effectively guides the transition towards a sustainable future.

Keywords

ESG measurement ; sustainability accounting ; integrated reporting ; quantifying sustainability ; ESG performance

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