Document Type
Honors Thesis
Abstract
As corporate sustainability becomes a growing priority, Environmental, Social, and Governance (ESG) reporting has gained significant importance in the ability to assess the impact and accountability of a company. However, governance-related challenges such as conflicts of interest, transparency gaps, and weak accountability structures continue to undermine the reliability of ESG disclosures, which are intended to provide stakeholders and investors with a clear, standardized view of a company’s sustainability practices. This study explores how governance failures impact ESG reporting effectiveness and examine strategies for improvement. Through conducting a systematic literature review, this research synthesizes findings from academic studies and industry articles to identify any key governance risks and strategies for strengthening ESG oversight and accountability. v Findings show that regulatory inconsistencies, absence of standardized metrics, and insufficient oversight contribute to unreliable reporting. Enhancing governance through regulatory reforms, improved oversight mechanisms and universally adopted frameworks can improve disclosure credibility. By addressing these governance obstacles, this study shows the urgent need for robust oversight to encourage investor trust and drive corporate sustainability.
Disciplines
Accounting
Publication Date
5-2025
Language
English
Faculty Mentor of Honors Project
Terra Mcghee
License
This work is licensed under a Creative Commons Attribution 4.0 International License.
Recommended Citation
Tongol, Paulene Cayla, "Strengthening Governance in ESG Reporting: Enhancing Transparency and Accountability" (2025). 2025 Spring Honors Capstone Projects. 16.
https://mavmatrix.uta.edu/honors_spring2025/16