GX & Decarbonization Research

Mukhtar A. Adam, Mohammed Abdalla

This paper examines the role of environmental audit frequency and quality in enhancing ESG disclosure among Malaysian public institutions. Findings show that state-level ESG audits positively correlate with increased disclosure, with larger…

Sara Mustafa Alatta Mohamed, Yosra Azhari Elamin Elboukhari

This study examines the relationship between ethical leadership and ESG disclosure among 147 non-financial firms listed on the Saudi Stock Exchange from 2020 to 2024. Using random-effects panel regression, it finds a positive and significan…

Swati Verma, Rajat Panwar

This study analyzes ESG disclosures under India's BRSR framework for 100 large manufacturing firms. It finds reductions in emission intensity, increased renewable energy use, and adoption of water/waste treatment initiatives, while highligh…

Mashkhurbek Jalalov

This study examines the relationship between ESG disclosure quality and international competitiveness among commercial banks in Central Asia and the EU. Using a novel ESG Disclosure Quality Index (EDQI) and panel regressions on 495 bank-yea…

Kateryna Lysenko-Ryba

This paper analyzes preparations for new sustainability regulations in supply chains and identifies challenges and concerns in ESG reporting. It examines the current state of regulatory compliance and corporate issues.

Radosveta Krasteva-Hristova, Ива Монева

This study examines how digitalization can reduce the cost and complexity of ESG and circular economy reporting for women-led SMEs within the EU sustainability reporting framework. It identifies four key challenge domains: measurement, valu…

Wasim Akram, Shabana Khatoon, Dr. Asgar Ali

This paper proposes the User-Centered ESG Information Architecture (UC-ESG-IA) framework to address poor usability of ESG reports. Using a mixed-method study with 312 stakeholders and usability testing on NIFTY-listed companies in India, it…

Santi Gopal Maji, Rituraj Boruah

This study analyzes the impact of sustainable business practices (SBPs) on the disclosure of climate change risks and opportunities (CCRO) using S&P 500 data from 2011-2023. SBPs significantly increase the likelihood of CCRO disclosure, esp…

Ziyue Huang

This study examines tensions between the CSRD and data privacy. Extensive ESG disclosure required by CSRD may conflict with GDPR, especially in high-risk sectors like finance and digital platforms where centralized data storage amplifies br…

Dr. Rajat Dixit, Dr. Govind Prasad Goyal, Dr. Archana Singh +4

This paper proposes 'Green Governance 4.0', a new paradigm integrating law, management, and digital technologies for environmental sustainability. It argues that combining adaptive legal regimes (e.g., Paris Agreement, CSRD, ISSB), strategi…

Jiaman Li, Tongtong Zhao, Farhad Taghizadeh-Hesary

This study uses DID analysis on 451 EU listed firms from 2018-2023 to examine CSRD's impact on financial performance. CSRD significantly improves financial performance, especially for firms with older boards, smaller size, and higher female…

Phoebe Koundouri, Conrad Felix Michel Landis, Konstantinos Dellis +1

This article reviews the integration of Sustainable Development Goals into ESG criteria within the EU policy framework. It advocates for more comprehensive and interdisciplinary approaches to embed long-term SDGs in corporate sustainability…

Megha S Angadi, Dr Jahnavi M

This study analyzes the correlation between CSR spending and financial performance (ROE, ROA) and ESG ratings using data from 26 firms (2021-2024). It finds significant positive correlations, with governance quality and ESG compliance as ke…

Ícaro Guilherme Félix da Cunha, Renata Veloso Santos Policarpo, Paula Cristina Senra de Oliveira +2

This systematic literature review identifies key ESG indicators and their impact on corporate performance. It finds that financial performance shows negative short-term but positive long-term relationships with ESG, while non-financial aspe…

Muhammad Sani Khamisu, Ratna Achuta Paluri

This paper systematically maps ESG materiality assessment literature using co-citation, keyword co-occurrence, and thematic analyses, identifying four historical and five current clusters. It underscores the need to understand double materi…

Elena Rivo-López, Mónica Villanueva-Villar, Carmen Pardo-López +1

This study presents a hybrid literature review combining bibliometric mapping and structured review of 257 articles on environmental sustainability reporting from 2005 to May 2024. It identifies four research clusters: sustainability accoun…

Peter Kodjo Luh, Nicholas Asare

This study examines the effect of board gender diversity on ESG disclosure using quantile regression on 422 African firms from 2006-2020. Findings show that increasing women on boards positively affects ESG disclosure, with effects varying …

Atif Mahmood, Asad Mehmood, Simone Terzani +2

This study examines the effect of ESG disclosure on firm value using panel data of EU firms from 2014 to 2024. It finds that although average ESG disclosure scores decreased after the CSRD issuance, ESG disclosure has a significant positive…

Youngchan Lee, Tae-Geon Ahn

This study develops a logistics-specific ESG evaluation framework by adapting the Korean K-ESG Guidelines to the operational characteristics of the sector, aligning with IFRS S2, ISO 14083, GLEC Framework, and GHG Protocol. The framework co…

Lyazzat Palymbetova

This panel study of 117 banks across 26 countries (2009-2023) examines the link between IFRS adoption and ESG performance. Using a Prais-Winsten regression, it finds a positive relationship between IFRS adoption and ESG scores, suggesting s…