The Overview of ESG Doctrine application in Business Management in Europe and Asia

ROBERT DYGAS

Abstract

The article’s value is the overview of ESG doctrine application in business
management in Europe and Asia. The main research question was about the readiness and
commitment of chosen European and Asian companies to implement ESG. The article uses
qualitative research methods: companies annual reports for 2022-2023, studying literature
and legal acts, business cases of European and Asian companies, analysis and synthesis, the
descriptive method, and deductive inference. In conclusion, European business owners and
investors perceive the ESG Doctrine as a concern and a result of restrictive environmental
politics from the European Commission side business-wise, and they are not eager to sacrifice
their profits to ESG. In the case of Asian companies, ESG may turn out to be unfeasible. An
important finding is that the United Nations with The Black Rock through open cooperation
with the European Commission can influence the effects of implementing the ESG Doctrine
worldwide.

Keywords

ESG Doctrine, PRI, The Black Rock, SDGs, CBAM, greenwashing

DOI

https://doi.org/10.18267/pr.2024.vol.2512.4

 

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