{"id":"https://openalex.org/W7225006509","doi":"https://doi.org/10.1016/j.ssaho.2026.103960","title":"Beyond compliance: Embedding ethics in ESG reform for emerging economies","display_name":"Beyond compliance: Embedding ethics in ESG reform for emerging economies","publication_year":2026,"publication_date":"2026-11-01","ids":{"openalex":"https://openalex.org/W7225006509","doi":"https://doi.org/10.1016/j.ssaho.2026.103960"},"language":"en","primary_location":{"id":"doi:10.1016/j.ssaho.2026.103960","doi":"https://doi.org/10.1016/j.ssaho.2026.103960","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.ssaho.2026.103960","pdf_url":"https://www.sciencedirect.com/science/article/pii/S2590291126015287/pdf","source":{"id":"https://openalex.org/S4210179183","display_name":"Social Sciences & Humanities Open","issn_l":"2590-2911","issn":["2590-2911"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["anvur-class-a","anvur-scientific","cwts-core","doaj","jufo-1","norway-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Social Sciences & Humanities Open","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://www.sciencedirect.com/science/article/pii/S2590291126015287/pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5044009163","display_name":"M. C. Sarath Chandran","orcid":"https://orcid.org/0000-0001-8027-2425","observed_orcids":["https://orcid.org/0000-0001-8027-2425"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"MC Sarath Chandran","raw_affiliation_strings":["School of Contemporary Knowledge Systems, Chinmaya Vishwa Vidyapeeth (Deemed to be University), Ernakulam, India"],"raw_orcid":"https://orcid.org/0000-0001-8027-2425","affiliations":[{"raw_affiliation_string":"School of Contemporary Knowledge Systems, Chinmaya Vishwa Vidyapeeth (Deemed to be University), Ernakulam, India","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5039054448","display_name":"Renju Chandran","orcid":"https://orcid.org/0000-0003-1215-1140","observed_orcids":["https://orcid.org/0000-0003-1215-1140"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Renju Chandran","raw_affiliation_strings":["School of Contemporary Knowledge Systems, Chinmaya Vishwa Vidyapeeth (Deemed to be University), Ernakulam, India"],"raw_orcid":"https://orcid.org/0000-0003-1215-1140","affiliations":[{"raw_affiliation_string":"School of Contemporary Knowledge Systems, Chinmaya Vishwa Vidyapeeth (Deemed to be University), Ernakulam, India","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5077599897","display_name":"Krishnashree Achuthan","orcid":"https://orcid.org/0000-0003-2618-0882","observed_orcids":["https://orcid.org/0000-0003-2618-0882"]},"institutions":[{"id":"https://openalex.org/I81556334","display_name":"Amrita Vishwa Vidyapeetham","ror":"https://ror.org/03am10p12","country_code":"IN","type":"education","lineage":["https://openalex.org/I81556334"]}],"countries":["IN"],"is_corresponding":false,"raw_author_name":"Krishnashree Achuthan","raw_affiliation_strings":["Center for Cybersecurity Systems and Networks, Amrita Vishwa Vidyapeetham, Amritapuri, India"],"raw_orcid":"https://orcid.org/0000-0003-2618-0882","affiliations":[{"raw_affiliation_string":"Center for Cybersecurity Systems and Networks, Amrita Vishwa Vidyapeetham, Amritapuri, India","institution_ids":["https://openalex.org/I81556334"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5044009163"],"corresponding_institution_ids":[],"apc_list":{"value":1180,"currency":"USD","value_usd":1180},"apc_paid":{"value":1180,"currency":"USD","value_usd":1180},"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.86679404,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"14","issue":null,"first_page":"103960","last_page":"103960"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13616","display_name":"Governance, Compliance, and Sustainability","score":0.7807999849319458,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13616","display_name":"Governance, Compliance, and Sustainability","score":0.7807999849319458,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.1421000063419342,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12185","display_name":"Regulation and Compliance Studies","score":0.03229999914765358,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/business-ethics","display_name":"business ethics","score":0.7590000033378601},{"id":"https://openalex.org/keywords/emerging-markets","display_name":"emerging markets","score":0.7170000076293945},{"id":"https://openalex.org/keywords/sustainability-compliance","display_name":"sustainability compliance","score":0.45100000500679016},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.4230000078678131}],"concepts":[{"id":"https://openalex.org/C121087249","wikidata":"https://www.wikidata.org/wiki/Q546395","display_name":"Emerging markets","level":2,"score":0.7010999917984009},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5254999995231628},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.4056999981403351},{"id":"https://openalex.org/C136264566","wikidata":"https://www.wikidata.org/wiki/Q159810","display_name":"Economy","level":1,"score":0.39899998903274536},{"id":"https://openalex.org/C41608201","wikidata":"https://www.wikidata.org/wiki/Q980509","display_name":"Embedding","level":2,"score":0.3506999909877777},{"id":"https://openalex.org/C74363100","wikidata":"https://www.wikidata.org/wiki/Q273005","display_name":"Economic system","level":1,"score":0.3434000015258789},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.3433000147342682},{"id":"https://openalex.org/C148609458","wikidata":"https://www.wikidata.org/wiki/Q7021281","display_name":"Nexus (standard)","level":2,"score":0.33889999985694885},{"id":"https://openalex.org/C34447519","wikidata":"https://www.wikidata.org/wiki/Q179522","display_name":"Market economy","level":1,"score":0.3221000134944916},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.31619998812675476},{"id":"https://openalex.org/C12713177","wikidata":"https://www.wikidata.org/wiki/Q1900281","display_name":"Perspective (graphical)","level":2,"score":0.2897999882698059},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.2815000116825104},{"id":"https://openalex.org/C155202549","wikidata":"https://www.wikidata.org/wiki/Q178803","display_name":"International trade","level":1,"score":0.2806999981403351},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.27390000224113464},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.26579999923706055},{"id":"https://openalex.org/C26517878","wikidata":"https://www.wikidata.org/wiki/Q228039","display_name":"Key (lock)","level":2,"score":0.26440000534057617},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.2606000006198883},{"id":"https://openalex.org/C207267971","wikidata":"https://www.wikidata.org/wiki/Q120208","display_name":"Emerging technologies","level":2,"score":0.25850000977516174}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1016/j.ssaho.2026.103960","doi":"https://doi.org/10.1016/j.ssaho.2026.103960","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.ssaho.2026.103960","pdf_url":"https://www.sciencedirect.com/science/article/pii/S2590291126015287/pdf","source":{"id":"https://openalex.org/S4210179183","display_name":"Social Sciences & Humanities Open","issn_l":"2590-2911","issn":["2590-2911"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["anvur-class-a","anvur-scientific","cwts-core","doaj","jufo-1","norway-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Social Sciences & Humanities Open","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:03c7d804f35b466e802480a4514c0558","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/03c7d804f35b466e802480a4514c0558","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Social Sciences and Humanities Open, Vol 14, Iss , Pp 103960- (2026)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.1016/j.ssaho.2026.103960","doi":"https://doi.org/10.1016/j.ssaho.2026.103960","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.ssaho.2026.103960","pdf_url":"https://www.sciencedirect.com/science/article/pii/S2590291126015287/pdf","source":{"id":"https://openalex.org/S4210179183","display_name":"Social Sciences & Humanities Open","issn_l":"2590-2911","issn":["2590-2911"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["anvur-class-a","anvur-scientific","cwts-core","doaj","jufo-1","norway-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Social Sciences & Humanities Open","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.8046000003814697},{"id":"https://metadata.un.org/sdg/10","display_name":"Reduced inequalities","score":0.5676000118255615}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7225006509.pdf","grobid_xml":"https://content.openalex.org/works/W7225006509.grobid-xml"},"referenced_works_count":57,"referenced_works":["https://openalex.org/W2000439576","https://openalex.org/W2082941151","https://openalex.org/W2299463627","https://openalex.org/W2568461815","https://openalex.org/W2778135762","https://openalex.org/W3020098945","https://openalex.org/W3045757603","https://openalex.org/W3138120985","https://openalex.org/W3155363148","https://openalex.org/W3164347082","https://openalex.org/W3205367857","https://openalex.org/W4213122216","https://openalex.org/W4223890015","https://openalex.org/W4295929021","https://openalex.org/W4297399620","https://openalex.org/W4300960556","https://openalex.org/W4301396585","https://openalex.org/W4301603459","https://openalex.org/W4302774581","https://openalex.org/W4306403293","https://openalex.org/W4310361141","https://openalex.org/W4315700180","https://openalex.org/W4319790801","https://openalex.org/W4382940644","https://openalex.org/W4384199462","https://openalex.org/W4386178411","https://openalex.org/W4390695027","https://openalex.org/W4392436490","https://openalex.org/W4392861253","https://openalex.org/W4393333923","https://openalex.org/W4396234950","https://openalex.org/W4400586303","https://openalex.org/W4404251558","https://openalex.org/W4405018579","https://openalex.org/W4408156119","https://openalex.org/W4408833467","https://openalex.org/W4409033453","https://openalex.org/W4409463573","https://openalex.org/W4409839327","https://openalex.org/W4411538976","https://openalex.org/W4411615131","https://openalex.org/W4411897811","https://openalex.org/W4412093114","https://openalex.org/W4412148927","https://openalex.org/W4412691004","https://openalex.org/W4412914079","https://openalex.org/W4412952299","https://openalex.org/W4413035367","https://openalex.org/W4413058114","https://openalex.org/W4413489872","https://openalex.org/W4413556621","https://openalex.org/W4413824575","https://openalex.org/W4413868529","https://openalex.org/W4413993592","https://openalex.org/W4414122519","https://openalex.org/W7133660728","https://openalex.org/W7160311677"],"related_works":["https://openalex.org/W7138347960","https://openalex.org/W7094380413","https://openalex.org/W6903880507","https://openalex.org/W7047460685","https://openalex.org/W6923030684","https://openalex.org/W7161049184","https://openalex.org/W6903835968","https://openalex.org/W7204537752","https://openalex.org/W7006308270","https://openalex.org/W4404931256"],"abstract_inverted_index":{"Environmental,":[0],"Social,":[1],"and":[2,29,50,82,104,107,126,139,157,174,182,195,211,220],"Governance":[3],"(ESG)":[4],"reforms":[5],"are":[6],"expanding":[7],"across":[8],"emerging":[9,204],"economies,":[10],"yet":[11],"many":[12],"initiatives":[13],"struggle":[14],"to":[15,46,77,122,193],"achieve":[16],"ethical":[17,69,208],"legitimacy":[18],"in":[19,53,75,203],"practice.":[20],"Prior":[21],"research":[22],"has":[23],"emphasized":[24],"the":[25,30,68,92,183],"adoption":[26],"of":[27,32,39,71,94,186],"disclosure":[28,148],"development":[31,121],"metrics,":[33],"while":[34,143],"offering":[35],"a":[36],"limited":[37],"explanation":[38],"why":[40],"ESG":[41,72,101,187,201,223],"systems":[42,188],"often":[43],"remain":[44],"vulnerable":[45],"symbolic":[47],"compliance,":[48],"exclusion,":[49],"trust":[51],"deficits":[52,153],"institutionally":[54],"constrained":[55],"contexts.":[56],"The":[57,130,198],"study":[58,199],"addresses":[59],"this":[60],"gap":[61],"by":[62,179],"examining":[63],"how":[64],"structural":[65],"conditions":[66],"shape":[67],"quality":[70],"governance,":[73],"particularly":[74],"relation":[76],"fairness,":[78],"accountability,":[79],"legitimacy,":[80,162],"inclusion,":[81],"rights.":[83],"A":[84],"qualitative,":[85],"interpretive":[86],"design":[87],"was":[88],"adopted,":[89],"drawing":[90],"on":[91],"analysis":[93],"56":[95],"publicly":[96],"available":[97],"documents,":[98],"including":[99],"corporate":[100],"disclosures,":[102],"regulatory":[103],"policy":[105],"frameworks,":[106],"civil":[108],"society":[109],"assessments.":[110],"NVivo-assisted":[111],"thematic":[112],"coding":[113],"integrates":[114],"ethics-informed":[115],"deductive":[116],"categories":[117],"with":[118],"inductive":[119],"theme":[120],"identify":[123],"recurring":[124],"barriers":[125],"their":[127],"normative":[128],"implications.":[129],"findings":[131],"indicate":[132],"that":[133],"fragmented":[134],"mandates":[135],"create":[136],"compliance":[137],"ambiguity":[138],"privilege":[140],"well-resourced":[141],"incumbents,":[142],"weak":[144],"enforcement":[145],"mechanisms":[146],"enable":[147],"without":[149],"substantive":[150],"accountability.":[151],"Trust":[152],"among":[154],"investors,":[155],"regulators,":[156],"local":[158],"communities":[159],"further":[160],"undermine":[161],"especially":[163],"where":[164],"stakeholder":[165],"engagement":[166],"is":[167],"perceived":[168],"as":[169,206],"formalistic.":[170],"In":[171],"addition,":[172],"infrastructure":[173],"data":[175],"limitations":[176],"restrict":[177],"participation":[178],"smaller":[180],"actors,":[181],"growing":[184],"digitization":[185],"introduces":[189],"under-regulated":[190],"risks":[191],"related":[192],"privacy":[194],"algorithmic":[196],"opacity.":[197],"reframes":[200],"reform":[202],"economies":[205],"an":[207],"governance":[209],"challenge":[210],"identifies":[212],"adaptive":[213],"pathways":[214],"for":[215],"building":[216],"more":[217],"credible,":[218],"inclusive,":[219],"ethically":[221],"robust":[222],"systems.":[224]},"counts_by_year":[],"updated_date":"2026-11-05T12:25:35.769452","created_date":"2026-11-01T00:00:00"}