Published Paper Details:

The framework of corporate reporting has undergone a sea change in the recent past due to change the continuous regulatory pressure and stakeholders' pressures. The corporates have started focusing on the sustainable development principles into their business. The corporates have started publishing their initiative towards the environmental, social and governance (ESG) principles. In this study, we reviewed the ESG reporting different aspects in the corporate reporting. The review paper focuses mainly on the four main aspects of ESG literature i.e. ESG and firm performance. The review focused mainly on the peer reviewed articles published since 2008. The finding presents the lack of research in emerging countries. The literature mainly focused on the relationship between the ESG disclosure and firm performance. The literature also provides the non-uniformity in the results in the relationship between the ESG disclosure and firm performance. The literature review presents a scope of research in emerging countries like India. The implications of this study are stakeholder, future researchers in understanding the literature in sustainable finance.