STUDY OF THE IMPORTANCE OF ESG REPORTING IN INTERNATIONAL ACCOUNTING REPORTING AND ITS IMPACT ON INVESTMENT DECISIONS

This study looks at how important Environmental, Social, and Governance (ESG) reporting has become in global accounting systems and its effects on investment choices, focusing particularly on how clear and consistent ESG disclosures are in different areas. Using both qualitative and quantitative data, this research explores ESG reporting habits, investor actions, and financial performance metrics to clarify how ESG factors influence investment decisions. The results show a clear link between strong ESG disclosures and greater investor trust, indicating that companies with better ESG ratings are likely to attract more capital investment. Additionally, in the healthcare sector, these findings highlight the need for healthcare organisations to implement thorough ESG reporting strategies, as investors are increasingly drawn to companies that show a dedication to sustainable and socially responsible practices.