Global Convergence in ESG Disclosure and the Evolution of Reporting Frameworks: Evidence from 22 Jurisdictions, 2019–2024

Viviana Paola Delgado Sanchez
Universidad Piloto de Colombia, Bogotá, Colombia
Julián Enrique Figueroa Castro
Universidad Cooperativa de Colombia, Bogotá, Colombia

How to Cite

[1]
Delgado Sanchez, V.P. and Figueroa Castro, J.E. 2027. Global Convergence in ESG Disclosure and the Evolution of Reporting Frameworks: Evidence from 22 Jurisdictions, 2019–2024. Mundo FESC Journal. 17, 37 (Jan. 2027). DOI:https://doi.org/10.61799/2216-0388.2385.
Dimensions Metrics
https://plu.mx/plum/a/?doi=10.61799/2216-0388.2385

convergence; ESG disclosure; GRI; reporting frameworks; sustainability; TCFD.