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Reforming ESG: a European and Global South perspective.

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Title: Reforming ESG: a European and Global South perspective.
Authors: Borghesi, Simone1,2,3 (AUTHOR) Simone.borghesi@unisi.it, Costantini, Valeria2,3,4 (AUTHOR), D'Amato, Alessio3,5 (AUTHOR), Dibattista, Ilaria1,2,3,4 (AUTHOR), Koundouri, Phoebe5,6,7 (AUTHOR), Li, Qinci6,8 (AUTHOR), Mazzarano, Matteo1,2,3,7 (AUTHOR), Sterner, Thomas8,9 (AUTHOR), Tiwari, Mira Manini1,2,9 (AUTHOR), Vis, Peter1,10 (AUTHOR), Xepapadeas, Anastasios6,11 (AUTHOR)
Source: Environment & Development Economics. Aug2025, Vol. 30 Issue 4, p282-296. 15p.
Subject Terms: *Sustainability, *Environmental responsibility, Developing countries, Decision making in investments, Equity management, Government accountability, European Union law, Social accounting
Company/Entity: European Union
Abstract: The EU's non-financial reporting (NFR) regulations have significant impacts on Global South stakeholders, firms that must report, actors lower in the value chain, and organisations seeking investment from NFR-compliant firms or institutions. This paper sets forth six proposals to improve the global equity and sustainability implications of the EU's NFR from a Global South perspective. The proposals involve (1) developing regulation cooperatively with the Global South; (2) streamlining reporting to enable the regulations to have real effects and limit incorrect accounting; (3) digitalising reporting through accessible technologies for greater accountability and lower administrative burdens; (4) mandating scope 3 emissions accounting and incentivising related investment; (5) anchoring financial institutions' role in ethical investment and bridging Northern and Southern actors; and (6) strengthening citizen data and sustainability literacy to close the circle of incentives, implementation, and impact. [ABSTRACT FROM AUTHOR]
Copyright of Environment & Development Economics is the property of Cambridge University Press and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
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  Data: Reforming ESG: a European and Global South perspective.
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  Data: <searchLink fieldCode="JN" term="%22Environment+%26+Development+Economics%22">Environment & Development Economics</searchLink>. Aug2025, Vol. 30 Issue 4, p282-296. 15p.
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  Data: *<searchLink fieldCode="DE" term="%22Sustainability%22">Sustainability</searchLink><br />*<searchLink fieldCode="DE" term="%22Environmental+responsibility%22">Environmental responsibility</searchLink><br /><searchLink fieldCode="DE" term="%22Developing+countries%22">Developing countries</searchLink><br /><searchLink fieldCode="DE" term="%22Decision+making+in+investments%22">Decision making in investments</searchLink><br /><searchLink fieldCode="DE" term="%22Equity+management%22">Equity management</searchLink><br /><searchLink fieldCode="DE" term="%22Government+accountability%22">Government accountability</searchLink><br /><searchLink fieldCode="DE" term="%22European+Union+law%22">European Union law</searchLink><br /><searchLink fieldCode="DE" term="%22Social+accounting%22">Social accounting</searchLink>
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  Data: The EU's non-financial reporting (NFR) regulations have significant impacts on Global South stakeholders, firms that must report, actors lower in the value chain, and organisations seeking investment from NFR-compliant firms or institutions. This paper sets forth six proposals to improve the global equity and sustainability implications of the EU's NFR from a Global South perspective. The proposals involve (1) developing regulation cooperatively with the Global South; (2) streamlining reporting to enable the regulations to have real effects and limit incorrect accounting; (3) digitalising reporting through accessible technologies for greater accountability and lower administrative burdens; (4) mandating scope 3 emissions accounting and incentivising related investment; (5) anchoring financial institutions' role in ethical investment and bridging Northern and Southern actors; and (6) strengthening citizen data and sustainability literacy to close the circle of incentives, implementation, and impact. [ABSTRACT FROM AUTHOR]
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  Data: <i>Copyright of Environment & Development Economics is the property of Cambridge University Press and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract.</i> (Copyright applies to all Abstracts.)
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        Value: 10.1017/S1355770X24000366
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      – Code: eng
        Text: English
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        PageCount: 15
        StartPage: 282
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      – SubjectFull: Sustainability
        Type: general
      – SubjectFull: Environmental responsibility
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      – SubjectFull: Developing countries
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