Non-Financial Reporting and ESG Performance : Standards, Challenges and Impacts for the SME of Tomorrow / edited by Sandra Kendo.

Palgrave Studies in Impact Finance.

Introduction.

Corporate Social Responsibility and ESG Directives.

Non-Financial Reporting and Investor Implications.

ESG Performance and Financial Performance.

Methodologies for ESG Assessment.

ESG Integration into Sustainable Business Models.

Regulatory Developments in Non-Financial Reporting.

Conclusion.

Explores the growing importance of environmental, social, and governance (ESG) performance and non-financial reporting in shaping sustainable business practices, particularly among small and medium-sized enterprises. The volume examines regulatory developments, reporting standards, investor expectations, ESG measurement methodologies, and the integration of sustainability criteria into business models. It provides insights into the evolving relationship between corporate responsibility, transparency, financial performance, and long-term value creation in contemporary organizations.

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