Garefalakis, Alexandros; Despoina, Kounali; Angelaki, … - In: Risks : open access journal 14 (2026) 3, pp. 1-33
ESG criteria have become central to corporate sustainability, reshaping governance, reporting, and the accounting profession. This study investigates how chartered accountants engage with ESG by combining micro-level survey evidence from Greece with macro-level bibliometric analysis of global...