“The Motivations and Challenges of Environmental, Social, and Governance (ESG) Disclosure Reporting: A Critical Evaluation of the Literature”

What
are motivations behind
environmental, social and governance (ESG)
disclosure reporting?
Required
Critically evaluate the literature on
Environmental, Social and Governance (ESG), by:
a)   
considering why companies chose
to disclose social, environmental and governance (ESG) information in their statutory
reporting.
b)   
discussing what factors contribute
to the difficulties in carrying out research in this area and its impact on
conclusions being drawn, such as different results over time, research methods
employed, industry-focus, country-based research, and different ESG elements
amongst other considerations.
c)   
analysing one factor in depth,
using examples from the literature.
You should support your arguments with evidence
from empirical papers as well as practical examples where appropriate. These sub-questions
should be given equal weighting in your analysis.