GX & Decarbonization Research

Fauzi, S. Aulia, Rahmi

This study examines the effect of CSR disclosure on corporate financing constraints and the moderating role of financial transparency in the digital transformation context. Using panel data from Indonesian manufacturing firms, the results s…

Zahrotun Maulidah, Putu Prima Wulandari

This study examines how corporate governance and team-centric culture affect sustainability disclosure among Indonesian energy firms. It finds board size positively impacts disclosure, while other governance factors and team culture show no…

Chairina Chairina, Novita Weningtyas Respati, Rasidah Rasidah +2

This paper analyzes the sustainability reports of Indonesian energy companies from 2020-2024, focusing on management approaches and performance indicators (economic, environmental, social, governance) based on GRI standards. Findings show g…

Biswajit Sahoo Biswajit Sahoo, Antaryami Muduli Antaryami Muduli, Chinmaya Kumar Swain Chinmaya Kumar Swain +2

This comprehensive review examines the evolution of sustainability and SDGs, covering renewable energy, ESG frameworks, and the role of AI, IoT, and Industry 4.0. It highlights challenges such as climate change, greenwashing, and policy fra…

Nabella S.D.

This paper examines the relationship between CSR disclosure and bank performance in an emerging market, highlighting that capital matters more than commitment to sustainability. It analyzes how CSR disclosure impacts bank financial performa…

Olorede T.E.

This paper empirically examines how CEO attributes (e.g., tenure, education) influence the quality of sustainability reports among Nigerian listed firms. It finds that certain CEO characteristics are significantly associated with higher tra…

Ibrahim Mallam Fali, Emmanuel-Ubong Ita Rufus, U. Umagu +9

This study examines the effect of CSR scores and board size on audit quality for 39 Nigerian listed non-financial firms from 2011-2022 using fixed-effects panel regression. Results show a significant positive relationship between CSR scores…

Cleopatra Șendroiu, Corina-Graziella Bâtcă-Dumitru, G. Tanase

This paper reviews literature on how digitalization and sustainability reshape the accounting profession. It proposes a conceptual model with normative, functional, and identity dimensions, showing how ESG reporting (e.g., CSRD) transforms …

Icih, Sulis Setiawati, Norhanizah Johari +1

This study examines the impact of ESG assurance, internal audit, and enterprise risk management (ERM) on firm value for basic materials companies listed on the Indonesia Stock Exchange. Using moderated regression analysis, it finds that onl…

E. Vetoshkina, A. A. Terentev

This study analyzes the quality of non-financial (ESG) disclosure by Russian companies from 2019-2024 across four dimensions: consistency/completeness, verifiability, governance involvement, and external assurance. Findings show that leadin…

Egma Mukholifah, Muhammad Khafid

This study empirically examines the effect of ESG disclosure on corporate reputation of coal companies in Indonesia using panel data from 2022-2024. It finds that economic and environmental disclosures positively impact reputation, while so…

Andi Aris Mattunruang, Rahmawati Rahmawati, Inayah Abdillah Rabbani +1

This paper empirically examines how corporate governance mechanisms reduce information risk and enhance investor confidence through sustainability reporting, using panel data from Indonesian SRI-KEHATI index firms (2018-2024). It finds that…

Kristjan Jespersen, Katryn Pasaribu, Andreas Gonzalez Elsgaard +1

This study demonstrates that higher ESG scores, especially environmental and social components, protected firm market capitalization during the Russian invasion of Ukraine. Using panel data on 2,188 firms from 2012-2023, it finds that ESG f…

Maria Advenita Gita Elmada, Angga Ariestya

This study analyzes director forewords in sustainability reports of Indonesian SRI-KEHATI index companies using quantitative content analysis and Landrum's framework. It finds that economic and business orientations dominate, offering insig…

Padma Adriana Sari, Sumiadji Sumiadji, Jaswadi Jaswadi

This study evaluates social sustainability disclosures in palm oil companies in Indonesia and Malaysia using GRI standards. Malaysian firms show more consistent reporting on occupational health and safety and diversity, while Indonesian fir…

Rifqi Adam Rinaldy, Wahdan Arum Inawati

This study examines the effect of board characteristics—board size, gender diversity, meeting frequency, and independent commissioners—on ESG disclosure for Indonesian listed firms. Findings show board size and gender diversity positively i…

Mayank Gangwani, Smita Kashiramka

This study examines the impact of climate risk on the systemic risk of commercial banks in emerging market economies (EMEs) and the moderating role of ESG disclosure scores. Using a panel of 148 listed banks from 2015-2022, it finds that cl…

Nur Abdillah, Warsino Warsino, Ni Nengah Citra Dwi Anggraeni +1

This study examines the role of sustainability reporting in enhancing corporate transparency and firm value among 120 non-financial Indonesian firms from 2020-2024. Using panel data regression, it finds that sustainability reporting positiv…

Turabekov Bekali Shavkat ugli

This paper provides a systematic review of emerging trends in sustainability reporting and ESG auditing. It examines the shift from voluntary to mandatory disclosure, the growing importance of independent assurance, and the role of digital …

Cheng Z.

This paper empirically examines the relationship between ESG performance and stock mispricing. It finds that firms with higher ESG ratings exhibit lower information asymmetry and more accurate stock pricing relative to fundamentals. The res…