ESG disclosure provides a way for firms to inform the public about their sustainability initiatives while ensuring that they adhere to best business practices. The paper presents the findings of a research study focused on the connection between the level of corporate accountability among public companies and the level of ESG disclosure provided by those companies. Secondary sources (financial statements, ESG data, sustainability reporting) will be analyzed using statistical methods to examine the effect of ESG disclosure on corporate accountability as measured through corporate, non-corporate, and regulatory compliance. A SEM will also be employed to model the relationship between the three components of ESG with corporate accountability. Results indicate that firms increasing the amount of ESG disclosure create a positive effect on creating increased corporate accountability and stakeholder confidence.
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