Stakeholder interest in Environmental, Social, and Governance (ESG) reporting is growing. ESG reporting on climate change, the energy problem, and the rise in the cost of living shows that corporate adoption of ESG will be critical in the coming years. On the other hand, companies need to rapidly adapt ESG components as ESG is linked to their sustainability, corporate social responsibility, and business ethics. This research uses the Scopus database for our bibliometric analysis to collect our sample. We use R-Studio and Biblioshiny, which employs data mining to determine the frequency of co-occurrence of keywords in articles and to facilitate keyword linkage. Our study is limited to the years 2008 to 2022. We considered articles published in the English language. Our sample includes four hundred and seventy-one documents. According to our analysis, the results show that the ESG framework in academic research is associated with the key concepts of sustainability, corporate social responsibility (CSR), ESG disclosure, corporate financial performance (CFP), sustainability reporting (SR), and ESG factors. The findings highlight the increasing importance of ESG reporting in academic research and emphasize the role of ESG in addressing major global issues and its link to corporate sustainability, corporate social responsibility (CSR), and ethics. From our results, we can conclude that the ESG framework in academic research is associated with corporate sustainability and social responsibility, as well as several ESG factors. Moreover, the concepts of fraud triangle and agency theory do not seem to have significant relationships with ESG framework. This information can be valuable for researchers, practitioners, and policymakers interested in understanding the current state of research in the field and identifying potential areas for future investigation. Future research can therefore explore and interpret the components of the fraud triangle with ESG factors. We also conclude that the three components of ESG have not been studied simultaneously. Future research can therefore examine the effects of the three components of ESG reporting in different ways and using different bibliographic techniques.
| Published in | Journal of Finance and Accounting (Volume 11, Issue 5) |
| DOI | 10.11648/j.jfa.20231105.13 |
| Page(s) | 164-178 |
| Creative Commons |
This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited. |
| Copyright |
Copyright © The Author(s), 2024. Published by Science Publishing Group |
ESG, Fraud Triangle, Agency Theory, Sustainability
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APA Style
Chimonaki Christianna, Papadakis Stelios, Lemonakis Christos. (2023). Examining ESG Factors and Theoretical Frameworks Under the Corporate Fraud Context. Journal of Finance and Accounting, 11(5), 164-178. https://doi.org/10.11648/j.jfa.20231105.13
ACS Style
Chimonaki Christianna; Papadakis Stelios; Lemonakis Christos. Examining ESG Factors and Theoretical Frameworks Under the Corporate Fraud Context. J. Finance Account. 2023, 11(5), 164-178. doi: 10.11648/j.jfa.20231105.13
AMA Style
Chimonaki Christianna, Papadakis Stelios, Lemonakis Christos. Examining ESG Factors and Theoretical Frameworks Under the Corporate Fraud Context. J Finance Account. 2023;11(5):164-178. doi: 10.11648/j.jfa.20231105.13
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Download@article{10.11648/j.jfa.20231105.13,
author = {Chimonaki Christianna and Papadakis Stelios and Lemonakis Christos},
title = {Examining ESG Factors and Theoretical Frameworks Under the Corporate Fraud Context},
journal = {Journal of Finance and Accounting},
volume = {11},
number = {5},
pages = {164-178},
doi = {10.11648/j.jfa.20231105.13},
url = {https://doi.org/10.11648/j.jfa.20231105.13},
eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jfa.20231105.13},
abstract = {Stakeholder interest in Environmental, Social, and Governance (ESG) reporting is growing. ESG reporting on climate change, the energy problem, and the rise in the cost of living shows that corporate adoption of ESG will be critical in the coming years. On the other hand, companies need to rapidly adapt ESG components as ESG is linked to their sustainability, corporate social responsibility, and business ethics. This research uses the Scopus database for our bibliometric analysis to collect our sample. We use R-Studio and Biblioshiny, which employs data mining to determine the frequency of co-occurrence of keywords in articles and to facilitate keyword linkage. Our study is limited to the years 2008 to 2022. We considered articles published in the English language. Our sample includes four hundred and seventy-one documents. According to our analysis, the results show that the ESG framework in academic research is associated with the key concepts of sustainability, corporate social responsibility (CSR), ESG disclosure, corporate financial performance (CFP), sustainability reporting (SR), and ESG factors. The findings highlight the increasing importance of ESG reporting in academic research and emphasize the role of ESG in addressing major global issues and its link to corporate sustainability, corporate social responsibility (CSR), and ethics. From our results, we can conclude that the ESG framework in academic research is associated with corporate sustainability and social responsibility, as well as several ESG factors. Moreover, the concepts of fraud triangle and agency theory do not seem to have significant relationships with ESG framework. This information can be valuable for researchers, practitioners, and policymakers interested in understanding the current state of research in the field and identifying potential areas for future investigation. Future research can therefore explore and interpret the components of the fraud triangle with ESG factors. We also conclude that the three components of ESG have not been studied simultaneously. Future research can therefore examine the effects of the three components of ESG reporting in different ways and using different bibliographic techniques.},
year = {2023}
}
TY - JOUR T1 - Examining ESG Factors and Theoretical Frameworks Under the Corporate Fraud Context AU - Chimonaki Christianna AU - Papadakis Stelios AU - Lemonakis Christos Y1 - 2023/10/14 PY - 2023 N1 - https://doi.org/10.11648/j.jfa.20231105.13 DO - 10.11648/j.jfa.20231105.13 T2 - Journal of Finance and Accounting JF - Journal of Finance and Accounting JO - Journal of Finance and Accounting SP - 164 EP - 178 PB - Science Publishing Group SN - 2330-7323 UR - https://doi.org/10.11648/j.jfa.20231105.13 AB - Stakeholder interest in Environmental, Social, and Governance (ESG) reporting is growing. ESG reporting on climate change, the energy problem, and the rise in the cost of living shows that corporate adoption of ESG will be critical in the coming years. On the other hand, companies need to rapidly adapt ESG components as ESG is linked to their sustainability, corporate social responsibility, and business ethics. This research uses the Scopus database for our bibliometric analysis to collect our sample. We use R-Studio and Biblioshiny, which employs data mining to determine the frequency of co-occurrence of keywords in articles and to facilitate keyword linkage. Our study is limited to the years 2008 to 2022. We considered articles published in the English language. Our sample includes four hundred and seventy-one documents. According to our analysis, the results show that the ESG framework in academic research is associated with the key concepts of sustainability, corporate social responsibility (CSR), ESG disclosure, corporate financial performance (CFP), sustainability reporting (SR), and ESG factors. The findings highlight the increasing importance of ESG reporting in academic research and emphasize the role of ESG in addressing major global issues and its link to corporate sustainability, corporate social responsibility (CSR), and ethics. From our results, we can conclude that the ESG framework in academic research is associated with corporate sustainability and social responsibility, as well as several ESG factors. Moreover, the concepts of fraud triangle and agency theory do not seem to have significant relationships with ESG framework. This information can be valuable for researchers, practitioners, and policymakers interested in understanding the current state of research in the field and identifying potential areas for future investigation. Future research can therefore explore and interpret the components of the fraud triangle with ESG factors. We also conclude that the three components of ESG have not been studied simultaneously. Future research can therefore examine the effects of the three components of ESG reporting in different ways and using different bibliographic techniques. VL - 11 IS - 5 ER -
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