Your task is to review the theoretical, regulatory, and empirical literature on CSR, Sustainability, and ESG reporting across the globe to critically assess the extent to which such reporting is enhancing long-term value creation in organizations. Your essay should be structured as follows
Introduction – in here you should provide a background to the question, an outline of the aims of the essay, and an overview of the rest of the essay (approximately 300-350 words)
Main Body – here you should put together an argument that includes the following three sections. (1) A review of the theories behind CSR, ESG, and sustainability; (2) a review of national and international regulatory requirements of ESG reporting; and (3) a review of the empirical literature on CSR, Sustainability, and ESG reporting to address the question. Critically assess the extent to which such reporting is enhancing long-term value creation in organizations. (approximately 1300-1400 words)
Conclusion – here you should provide a summary of the main points and answer the aims you set out in the introduction. In the conclusion, you should also include recommendations on what regulatory authorities and board of directors should do on CSR, Sustainability, and ESG reporting to ensure long-term value creation.