GX & Decarbonization Research

Olayinka Odunayo Akinlade, Olabisi Bolarinwa Odewole, Chinanuife Emmanuel +2

This study examines the relationship between sustainability reporting quality and corporate reputation in Nigerian oil and gas firms using data from 2019-2025. High-quality ESG disclosures strongly correlate with reputation (r=0.842), with …

Jaehyun Park, H. Kwon

This study examines whether sustainability disclosure affects firm value through external ESG evaluation, using Korean listed firms (2019-2021). Regression and mediation analyses show that disclosure is positively associated with external E…

Ali Ahmed, Daniel Nenguke, Filip Dudek

This paper introduces the 'Green Premium Paradox,' where investors pay a premium for ESG-labeled stocks without verifying the truthfulness of sustainability claims. Using behavioral finance, the authors develop a model connecting ESG disclo…

G SRINIVAS KULKARNI

This study examines the impact of mandatory ESG disclosure under India's BRSR framework on firm financial performance in environmentally sensitive sectors. Using panel data from NSE 500 firms, it finds that environmental intensity measures …

Safaa Houna, Lena Sticken, Károly Szóka

This paper develops a conceptual framework integrating behavioural insights into ESG reporting led by CFOs. It explains how cognitive biases shape disclosure decisions and how nudging mechanisms can counteract them, improving transparency, …

Adv.Sumayya ali

This article argues that India's ESG framework is structurally deficient, being predominantly voluntary and disclosure-oriented, lacking binding performance obligations and enforcement. Through comparative analysis with the EU's CSRD, UK's …

Godanointing Aderibigbe

This article argues for comprehensive ESG legal reform in Nigeria to support its energy transition, proposing a unified ESG statute, a transition finance taxonomy, statutory clarification of ESG-related directors' duties, performance-based …

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This paper empirically examines how mandatory disclosure regulations affect firms' ESG profiles. It highlights that ESG scores are sensitive to disclosure quality and data availability, and shows the impact of disclosure mandates on smaller…

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This paper analyzes Australia's 2025 ESG reporting legislation, which mandates large entities to disclose climate-related risks, greenhouse gas emissions, and transition strategies. It unpacks the policy framework and discusses practical im…

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This paper demonstrates that increased retail investor ESG attention on social media enhances firms' subsequent ESG disclosure, highlighting the role of stakeholder pressure in corporate transparency.

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This paper investigates corporate accountability in voluntary ESG reporting by analyzing the relationship between ESG performance and report readability. It finds that more readable reports are associated with better accountability and tran…

Karim Mahran, Osama Abouelela, Hamed Mohammad Esmail Mohammad +1

This systematic review of 265 articles maps the relationship between board diversity and ESG practices. Findings show most studies focus on gender and independence, neglecting other dimensions like age and expertise. Research on how board d…

Andrew Mackenzie, Matthew Brown

Based on interviews with 12 senior sustainability leaders in the UAE, this paper examines barriers to ESG implementation in the MENA region. Findings reveal strategic ambiguity, communication issues, framework/reporting challenges, limited …

S. Sunitha

This paper analyzes the evolution of sustainable and social entrepreneurship in India from 2023-2026, focusing on policy frameworks like BRSR, green finance, and Startup India. It finds growth in climate-tech, circular economy, and women-le…

가톨릭대학교 국제경영학과 겸임교수, Ho Cheol Son

This paper analyzes the impact of linking executive ESG KPIs to suppliers' GHG management performance, focusing on Scope 3 emission reductions and supply chain decarbonization. Empirical evidence suggests that such linkage improves supplier…

Alessandra Rigolini, C. Presti, K. Corsi

This study examines how SMEs transition from symbolic ESG disclosure to substantive ESG-oriented performance management systems (PMS) using data from an Italian stone district. It identifies five interdependent enabling factors: institution…

Wei-Yi Wang, Xiaoni He, Pen-Chi Chiang

This study assesses bamboo's strategic potential for net-zero transition using an ESG framework. It extracts transferable ESG practices from leading agri-food firms and evaluates bamboo as a Nature-based Solution (NbS), showing 15-20% incom…

Zakir Hossen Shaikh, Satish Chandra Tiwari, Alamgir Sani +2

This study analyzes the impact of ESG disclosure and GHG reporting on firm performance using data from 37 NIFTY 50 Indian companies from 2018 to 2024. ESG activities and GHG emission disclosures are positively related to corporate performan…

Rasti Wijayanti, Chara Pratami Tidespania Tubarad

This study examines the effect of ESG disclosure on firm value with financial constraints as a mediator for 78 Indonesian listed firms (2021-2023). Using panel data regression and Sobel test, it finds that ESG disclosure does not significan…

Rhoda Alexander, Nidhi Singh, Husam-Aldin Nizar Al-Malkawi

This study examines the link between board gender diversity and emissions-based carbon performance in 49 European automotive firms from 2016-2023 using a dynamic GMM model. Findings show a positive, marginally significant effect of women di…