Influence of ESG Disclosure on Corporate Reputation: Evidence from Emerging Markets

Abdul Rahman Saleh Bu Bshait, Aza Azlina Md Kassim

Abstract: The objectives of the review paper were to compare stakeholders and regulations in many areas of influence, evaluate the motivations behind ESG disclosure, measure governance mechanisms, and identify different ESG impacts on firm value and reputation. This paper uses essential and comparative frameworks, and a comprehensive review of theoretical frameworks from emerging economies from 2000 to 2023 was carried out. According to the findings, the main drivers of disclosure are stakeholder pressure and regulatory compliance. Governance structures greatly improve ESG quality and company reputation. While the influence of environmental factors varies depending on industry and regulatory maturity, governance has a greater positive impact on firm value. Although implementation flaws restrict efficacy, regulatory frameworks and stakeholder engagement play a crucial role in shaping disclosure practices. Depending on organizational integration, ESG committees have a possible but unstable impact on reputation. As a result, the analysis informs policymakers and practitioners seeking to improve sustainable business practices and stakeholder trust in emerging economies by highlighting the need for longitudinal studies, context-specific governance reforms, and standardized metrics to advance ESG integration.

Keywords: ESG Disclosure, Corporate Reputation, Emerging Market, Firm value

How to Cite?: Abdul Rahman Saleh Bu Bshait, Aza Azlina Md Kassim, "Influence of ESG Disclosure on Corporate Reputation: Evidence from Emerging Markets", Volume 14 Issue 8, August 2025, International Journal of Science and Research (IJSR), Pages: 30-33, https://www.ijsr.net/getabstract.php?paperid=SR25731122055, DOI: https://dx.doi.org/10.21275/SR25731122055