GX & Decarbonization Research

Agata Gemzik-Salwach

This paper addresses sustainable finance broadly, but lacks an abstract. Its specific contribution to GX is unclear.

A. Štambuk, Bojana Olgić Draženović, Mario Pečarić +1

This study investigates the integration of sustainable development and finance into teaching and research at Croatian economics faculties. It examines teacher attitudes and institutional support, finding that effective implementation of sus…

Muhammad Bilal Zafar

This paper conducts a bibliometric analysis of CSR and Islamic finance using 248 articles from 2006-2024. It reveals a 19.31% annual growth rate, with key themes including CSR disclosure, sustainable development, and financial performance. …

A. KAYTMAZOV, K.A. KUZMIN

This paper analyzes the transformation of the Russian ESG bond market from 2022-2025, driven by foreign investor exit. It shifted from an export-oriented model to a domestically regulated one, with social bonds reaching 76% of issuance in 2…

EDITA BOKOR, MANUEL-VICTORAȘ STĂNILĂ, CRISTI DANIEL LĂȚEA +1

This paper investigates why accessibility, though referenced in ESG reporting, HR/DEI frameworks, and digital transformation, has not been institutionalized as a distinct management strategy. Reviewing 2020–2025 literature and EU policy rep…

Isabel-María García-Sánchez

This study examines whether CEO ability influences the prioritization of net-zero emissions targets. It investigates if more capable CEOs are more likely to pursue genuine decarbonization or engage in greenwashing. Findings shed light on th…

Na Li, Jiaguo Liu, Jian Li +1

This paper analyzes the synergy mechanism of ESG disclosure between shippers and carriers under demand uncertainty, theoretically examining how cooperative disclosure across the supply chain affects firm value and risk management.

Justyna Tomala, Liliya Terzieva, Maria Urbaniec +8

This cross-country study surveys students in five European countries on sustainable finance knowledge and educational barriers. Findings show high student interest but scarce ESG curriculum integration, limited interdisciplinary and practic…

SAHABO SHUAIBU MAHMUD

This study examines how ESG disclosure affects earnings quality and whether board gender diversity moderates this relationship in Nigeria and South Africa from 2012 to 2021. Fixed-effects regression shows ESG disclosure improves earnings qu…

Wenchuan Huang, Yuanyuan Hu, Shouming Chen

This study examines how ESG reporting helps emerging market multinational enterprises (EM-MNEs) overcome the 'liability of origin' and influences their establishment mode choice (greenfield vs. acquisition) in foreign markets. It highlights…

Suwarno Suwarno, Suwandi Suwandi, Nyimas Wardatul Afiqoh Nyimas Wardatul Afiqoh

This study examines how ESG disclosure affects financial distress and firm value, with cash holdings as a moderator. Higher ESG disclosure quality may reduce financial distress risk and enhance firm value, offering insights for corporate st…

Michael Alano Castorius, Muhammad Dimar Alam

This study examines the impact of ESG disclosure on stock returns for 20 Indonesian companies listed on the IDX ESG Leaders index (2022-2024). Using signaling theory and multiple regression, it finds that social disclosure does not positive…

(著者不明)

This paper statistically analyzes the impact of ESG disclosure on firm value and stock performance using evidence from Saudi Arabia. It aims to provide empirical insights into the economic consequences of ESG disclosure in an emerging marke…

Desmond Bayong

This study examines the impact of board size, independence, gender diversity, and CEO duality on ESG disclosure quality among Ghanaian listed non-financial firms from 2000-2023. Using GMM and IV-2SLS, it finds positive effects except for CE…

(著者不明)

This study statistically analyzes the moderating role of family ownership in the relationship between ESG disclosure and financial performance in the Saudi market. Findings suggest family ownership can influence the impact of ESG disclosure…

Arun G Rao

This study examines the relationship between ESG disclosure practices and financial performance of companies based in Kerala, India. Using secondary data from 2019-2024, it develops an ESG scoring model via content analysis and tests associ…

Susan Rachmawati, Andi Martias, Sudirja +1

This study examines the relationship between ESG, integrated reporting, and core value of companies listed on the Indonesia Stock Exchange. Using ESG scores and annual report data from 2020-2025, multiple regression analysis shows that corp…

Amrulloev Miraziz Nurmatovich

This paper empirically examines the shift from shareholder primacy to stakeholder-oriented fiduciary duties in U.S. corporate governance using market data and judicial trends. It highlights the impact of ESG frameworks and provides comparat…

Loso Judijanto, Untung Untung

This study performs a bibliometric analysis of entrepreneurial finance research within sustainable development in emerging economies. Using VOSviewer and Bibliometrix, it maps keyword co-occurrence and collaboration networks, revealing sust…

Pere, Pooja Ganesh, Mutkule, B.N.

This conceptual paper explores how green and paperless banking contributes to sustainable and resilient financial services. By adopting digital platforms like mobile banking and electronic payments, banks reduce energy and paper use, aiding…