GX & Decarbonization Research

Meli Larasati, Fathihani Fathihani

This study examines the effects of green finance, CSR, and profitability on firm value for Indonesian consumer sector firms (2021-2024). Using multiple regression, it finds all three factors significantly positively influence firm value (PB…

Filiz Yüksel

This study examines the relationship between board characteristics, concentrated ownership, shareholder activism, and sustainability transparency for 41 firms listed on the Borsa Istanbul Sustainability Index (2020-2024). Using GRI-based co…

Brikena Leka, Gentiana Sharku

This paper analyzes the importance of cooperation among academia, business, and government in the integration of ESG dimensions into financial reporting. Using Chi-square tests and linear regression on 169 Albanian business surveys, it find…

K. Sydorenko, H. Niameshchuk

This paper examines theoretical and practical aspects of integrating ESG principles into enterprise management systems, focusing on a renewable energy company. It proposes a six-stage technology for ESG integration: diagnosis, strategy, KPI…

Amir Homayoun Kashani Kia

This paper compares EFQM, ESG, and BFQM frameworks, arguing that BFQM can bridge the gap between corporate governance and management quality by institutionalizing quality at the leadership and decision-making level. EFQM focuses on excellen…

R. Osabohien, Evans Stephen Osabuohien

This editorial introduces seven empirical studies on financial reporting quality, governance, sustainability, and institutional development in emerging economies. The studies examine how disclosure practices, ESG integration, and firm-level…

Qiancheng Bao

This study explores institutional barriers to ESG adoption in Bulgaria, finding that regulatory uncertainty and limited administrative capacity hinder progress while investor awareness and civil society participation drive change. It recomm…

Promise Nkak (Ph.D.), Eyo Ekpe (Ph.D.)

Using panel data of 8 Nigerian listed firms (2019-2024), this study examines the impact of ESG disclosure on operational performance. Environmental and governance reporting show positive but insignificant effects; social reporting shows neg…

Shahmir Butt, Nabeel Anjum, Shahid Mahmood

This study surveys 160 Pakistani airline passengers to examine their willingness to pay for sustainable aviation. Results show that sustainability awareness positively influences willingness to pay, but affordability remains a key barrier. …

Steven Liong Winoto, Oktavia, Soegeng Wahyoedi

This study examines the effect of ESG score and foreign ownership on financial reporting delay with financial distress as a mediator for Indonesian manufacturing firms (2020-2024). Using panel data regression with TSLS, all hypotheses were …

Arup Majumdar, Mayuri Srivastava, Subba Lakshmi Prabha +1

This case study examines Infosys, an Indian IT firm, after achieving carbon neutrality in 2020, as it faces the strategic challenge of transitioning its internal sustainability successes into an external ESG consulting offering. It highligh…

Taddeo S.

This study examines the impact of corporate lobbying on ESG disclosure in the US. It provides evidence that increased lobbying is associated with lower ESG performance, offering insights into the substance of ESG disclosure.

Choithramani N.

This systematic review examines how ESG performance affects corporate investment efficiency. It synthesizes findings on the relationship between ESG ratings and capital allocation, highlighting implications for sustainable investment.

Wu D.

This paper empirically analyzes how the alignment between ESG knowledge and action (unity of knowing and doing) affects total factor productivity of firms. It also investigates the underlying mechanisms, shedding light on the economic benef…

Scholtz H.

This paper empirically examines the relationship between board characteristics (e.g., independence, diversity) and ESG disclosure quality among South African firms. Findings suggest that certain board structures are associated with more com…

Helfaya A.

This study examines the impact of female board representation and stakeholder orientation on ESG disclosure, focusing on the tourism and transportation industries. Findings suggest that increasing female directors may improve ESG disclosure…

Huang Q.

This paper examines isomorphic behaviors in corporate ESG disclosure and practices in emerging markets, drawing on institutional theory. It analyzes how firms mimic sustainability practices under regulatory and competitive pressures, contri…

Clark G.L.

This paper examines how firms mobilize knowledge to improve environmental performance and drive innovation in the context of global warming and net-zero targets. It underscores the importance of knowledge management as part of corporate sus…

Stefanny Wachyudi, Bagas Brian Pratama

This study examines the impact of ESG disclosure on firm value (Tobin's Q) and the moderating role of profitability (ROE) among IDX ESG Leaders firms (2021-2025). Regression analysis shows no significant direct effect of ESG disclosure on f…

Ardina Nuresa, Hanifatul Fatima

This study examines the effect of ESG disclosure and financial reporting quality on firm value, with financial constraints as a moderator, for manufacturing firms in Indonesia and Malaysia. Findings show ESG disclosure significantly enhance…