...Nichole Li; Meehyun Kim; Jun Dai; Miklos A. Vasarhelyi ABSTRACT As environmental, social, and governance (ESG) reporting has become a mainstream channel for companies to communicate their commitment to sustainability issues, the need for reliable and transparent ESG reports is increasing. However...

...Wenjun Yu; Yu Gu; Jun Dai ABSTRACT Accelerating climate change, deforestation, and pollution have turned a global spotlight on corporate sustainability. Many countries have issued standards on Environment, Social, and Governance (ESG) reporting, especially from heavily polluting companies. ESG...

...Lanxin Jiang; Yu Gu; Jun Dai ABSTRACT Currently, environmental, social, and governance (ESG) reporting is mostly voluntary, granting companies the discretion to choose the information to disclose and the standards to follow, resulting in a lack of comparability across ESG reports. Efforts...

... of business reporting, ESG, and cybersecurity and provides potential avenues for future research. Furthermore, this paper speculates on the nature of the new paradigm of business measurement and assurance with exogenous data and the difficulties that are emerging. We thank Steven Katz, Michael Alles...