1INTI International University, Malaysia
2Educator, M.P.S. Jugdambi, SSS, Mauritius
3Assam Down Town University, Guwahati, Assam, India
*Corresponding Author
Environmental, Social, and Governance (ESG) reporting has emerged as a significant framework for evaluating sustainability performance and promoting ethical accountability in modern development systems. Increasing global concerns about environmental degradation, social inequality, and governance failures have encouraged organizations to adopt ESG frameworks to integrate sustainability into their strategic and operational practices. ESG reporting provides structured disclosures related to environmental impacts, social responsibilities, and governance mechanisms, enabling stakeholders to assess organizational commitment to sustainable and responsible practices. This review article examines the conceptual foundations of ESG, its dimensions, reporting mechanisms, and the role of ESG disclosures in promoting transparency and ethical governance. The study also explores the transition from Corporate Social Responsibility (CSR) to ESG frameworks and discusses how environmental, social, and governance indicators contribute to evaluating sustainability performance. In addition, the article highlights key benefits of ESG reporting, including improved organizational credibility, enhanced stakeholder confidence, stronger sustainability strategies, and better environmental performance monitoring. However, the review also identifies several challenges associated with ESG reporting, such as greenwashing, ESG fatigue, inconsistencies in reporting standards, and difficulties in measuring ethical performance. Case illustrations including the Volkswagen emissions scandal and the Rana Plaza disaster further demonstrate the limitations of sustainability monitoring systems and the need for stronger governance and transparency mechanisms. The study concludes that improving reporting transparency, strengthening governance structures, and developing standardized ESG evaluation systems are essential for enhancing the credibility and effectiveness of ESG reporting in supporting sustainable development and ethical accountability.
Keywords: ESG reporting, sustainable development, ethical accountability, sustainability governance, transparency, economic growth
How to cite this article: Chowdhury RH, Teck TS, Geok LS, Fernandez RT, Toh JS, Veerunjaysingh S, Prakash S. Environmental, Social, and Governance (ESG) Reporting and Ethical Performance in Sustainable Development. Int J Drug Deliv Technol. 2026;16(11s): 404. DOI: 10.25258/ijddt.16.11s.40
Source of support: Nil.
Conflict of interest: None