Exploring the Impact of ESG Disclosure on Corporate Sustainability: A Comprehensive Review of the Literature

Abstrak

Environmental, Social, and Governance (ESG) represents a company's dedication to fulfilling its responsibilities and striving to achieve corporate goals. ESG disclosure also influences the company's perception among stakeholders, either positively or negatively. In recent years, ESG has emerged as a societal trend, reflecting the company's investmentworthiness and ability to compete. This study explores the expanding role of ESG in company performance, encompassing both financial and non-financial aspects, serving as a benchmark for business or company aspirations. The study employs a literature review methodology, examining articles on ESG Disclosure in Companies. The findings indicate that ESG significantly influences company performance, impacting the corporate sustainability.