Part 1. Implementing ESG for sustainability Chapter 1. Advancing Sustainability through ESG Reporting: Insights from India's Regulatory Evolution and Corporate Practices; Shukrant Jagotra Chapter 2. The Business Case for ESG: A Comparative Examination of Firm Risk, Value, and Performance in Emerging versus Developed Markets; Ozair Siddiqui, Muhammad Khalid Sohail, and Beenish Niazi Chapter 3. Strategic Role of ESG Factors in the South African Retail Sector: Supplier and Customer Perspectives; Lloyd Derengi and Neville Mangwiro Chapter 4. Investing in the Future: How does ESG influence Corporate's Dividends, Performance, and Debt costs? Debates, Insights, and Directions for Future Research; Nourhan Elhadidy, Heba Ali, and Amira Tarek Part 2. Financial performance and sustainability Chapter 5. Analyzing the influences on African accounting with a focus on Portuguese-speaking African countries: A literature review; Victorino Mauro Augusto Castelo Branco, Graça Azevedo, and Cristina Góis Chapter 6.

Integrated Reporting Quality: A Key Driver of Financial Performance in European Companies; Chaima Trigui, Yosra Makni Fourati, and Rim Khemiri Chapter 7. The integrated reporting and firm financial performance; Mouna Elayeb, Yosra Makni Fourati, and Aida Boudabbous Part 3. Benefits from applying techniques Chapter 8. Can Companies Use CSR Practices to Manage Employee Turnover? A Case Study; Oana Adriana Gica, Anastasia Gorobivschi, and Monica Maria Coro Chapter 9. Sustainable Development in South Africa: Using Critical Systems Heuristics for Corporate Social Investment Decision-Making; Neville Mangwiro and Lloyd Derengi Chapter 10. A proposed model for developing accounting for financial risks within Non-banking finance companies under economic variables and regulatory technology: Analysis of previous studies and literature review; Hamdi Qadous, Ahmed El-Sayed Hamdallah, and Israa Sami Dabour.