GX & Decarbonization Research

Esa Virjinia Ririanti, Ida Nur Aeni

This study analyzes the impact of ESG disclosure and corporate governance (independent directors, audit committee) on financial performance (ROA) and the moderating role of ESG investors, using a sample of 22 basic and chemical industry com…

Ghizlane Y.

This paper empirically analyzes determinants of CSR disclosure in Moroccan firms. While the focus on environmental disclosure is unclear, it identifies drivers of CSR reporting, offering implications for disclosure practices in emerging eco…

Ngoc N.B.

This paper examines whether CSR disclosure mitigates financial distress among Indonesian manufacturing firms, leveraging the COVID-19 shock as an exogenous event. Results suggest that CSR disclosure reduces information asymmetry, facilitati…

Zarinabonu Samadova

This thesis analyzes aligning national economic infrastructure with international ESG standards under green transformation. Using Uzbekistan as a case, it examines environmental sustainability, social inclusiveness, and governance efficienc…

Mohammed Abusafia, Avylin Roziana Mohd Ariffin, Muhammad Iqmal Hisham Kamaruddin

This study empirically examines whether CSR disclosure creates competitive advantage for firms in Palestine, questioning the strategic value of sustainability reporting.

Zhan Shi, Shengmin Liu

This paper constructs a corporate compliance management indicator using text mining on Chinese A-share listed firms' annual reports and examines its impact on ESG performance. Compliance management improves ESG through green innovation, eth…

Clarisa Bunga Lestari, Yeni Januarsi, Ayu Noorida Soerono

This study examines the impact of tax avoidance and environmental performance on sustainability report disclosure for energy and raw material sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Using stakeholder…

Moh. Rizal Syafiie, Ira Gustina, Ranti Melasari +1

This study examines how sustainability reporting quality affects firm value (Price to Book Value) in Indonesian mining firms listed on the IDX from 2023-2025. Using multiple regression, it tests that higher ESG disclosure reduces informatio…

Susan Lalenoh, Rilla Gantino

This study examines the effect of ESG disclosure on firm value (Price to Book Value) and the moderating role of firm reputation, using panel data from 16 Indonesian consumer cyclicals firms (2020-2024). Results show that both ESG disclosure…

Nouf Ben Dahmash, Jawaher Binsuwadan, L. Alotaibi +1

Using panel data of 84 GCC listed firms (2019-2023), this study examines how individual ESG pillars affect firm performance (Tobin's Q, ROA, sustainable growth rate). Environmental scores positively impact performance, while social and gove…

Karolina Rybicka

This study examines how ESG reporting obligations influence decision-making in commercial banks, focusing on changes in management structure, risk assessment, credit policy, and strategy. By analyzing a bank's ESG reports from 2022-2024, it…

Lee Sel Bee, Erliana Banjarnahor

This study examines the impact of managerial ownership, ESG disclosure, and capital structure on financial performance using 100 firm-year observations from 20 Indonesian firms in the SRI KEHATI Index (2019-2023). Results show ESG disclosur…

Michael Souw, Eriana Kartadjumena

This study examines the effects of leverage and ESG disclosure on firm value in Indonesian mining companies, with female board representation as a moderator. Using panel data from 2019-2023, it finds that ESG has a significant negative effe…

Roman Anzin

This paper examines the strategic imperatives of financial transformation for Ukrainian agricultural companies entering international capital markets with ESG corporate governance standards. It finds that ESG factors evolve from CSR to inve…

Intan Riyani Fatimah, Syahriar Abdullah, S. Supartini +1

This study examines the effect of CSR disclosure (based on GRI Standards 2021) and profitability on firm value in the Indonesian mining industry from 2021-2024. Results show CSR disclosure positively and significantly affects firm value, wh…

Songshan Qin, Mohamed Bakoush, Frank McGroarty

This study uses NLP on 1,220 sustainability reports from S&P 500 firms (2018-2022) to predict financial distress. Incorporating textual ESG disclosures significantly improves model accuracy over quantitative-only models, with Random Forest …

Ebru Enginkaya, Ece Özer Çizer, Kameri Yurdakul

This study examines sustainability reporting in the Turkish textile industry as strategic communication, analyzing disclosures from 52 firms. Using Triple Bottom Line and stakeholder theory, it finds environmental narratives are institution…

Nur Amelianty, Muhammad Afdal, Andi Murtafiah

This systematic literature review examines how corporate governance shapes financing project design and executive compensation. Findings show independent boards and risk committees improve decision-making, and integrating ESG metrics into c…

Johnson R.

Assesses the business case for ESG practices in South Africa. Examines the link between ESG and financial performance in an emerging market context.

Sesylia Mohune, Muliyani Mahmud, Mentari Rizki Sawitri Pilomonu

This study examines the effect of website-based sustainability reporting and capital structure on firm value for Indonesian IDX ESG Leaders companies. Using multiple regression on 20 firms over 2023-2024, it finds that both variables have p…