Quantifying sustainability
| dc.contributor.author | Djeffal, Khalid | |
| dc.contributor.author | Haddad, Nour El Houda | |
| dc.date.accessioned | 2025-04-23T18:17:19Z | |
| dc.date.available | 2025-04-23T18:17:19Z | |
| dc.date.issued | 2024 | |
| dc.description.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. | |
| dc.identifier.issn | 2352 – 9822 | |
| dc.identifier.uri | http://dspace.univ-oeb.dz:4000/handle/123456789/22043 | |
| dc.language.iso | en | |
| dc.publisher | University of Oum El Bouaghi | |
| dc.subject | ESG measurement; Sustainability accounting; Integrated reporting; Quantifying sustainability; ESG performance | |
| dc.title | Quantifying sustainability | |
| dc.title.alternative | a critical analysis of ESG measurement models in accounting | |
| dc.type | Article |
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