GX & Decarbonization Research

Ruibing Ji, Shengling Zhang, Wei Dou +1

This study examines how fintech affects corporate strategic ESG behavior (CSB), defined as inconsistencies between ESG disclosure and actual practices including greenwashing and brownwashing. Using panel data from Chinese A-share listed fir…

Kotryna Garmutė

This literature review analyzes how corporate sustainability (ESG) performance influences capital structure. Higher ESG disclosure is associated with lower cost of capital and lower financial leverage. The impact varies by sector, region, a…

Mileva-Valentina Manescu-Dragotoiu

This paper explores the use of Agreed-Upon Procedures (AUP) under ISRS 4400 (Revised) for verifying ESG indicators under the CSRD and ESRS framework. It proposes a mapping model between ESRS indicators and AUP procedures, illustrated throug…

Mohamed Ali Ali, Hiba Awad Alla Ali Hussin, Nadia Bushra Mohammed Ali +1

This literature review examines how ESG standards and giga projects drive Saudi Arabia's Vision 2030 economic transformation. It analyzes Tadawul's ESG disclosure framework, Aramco's carbon neutrality pledges, and NEOM, highlighting both su…

S. Wibowo, Susila Tri Wulandari, Herenia Gutiérrez-Ponce

This study examines the effect of ESG disclosure on firm value and the moderating role of board independence in Southeast Asian banking firms (Indonesia, Malaysia, Singapore, Thailand, Philippines) from 2010-2023. Using panel regression, it…

Zihan Guo

Using panel data of Chinese A-share listed firms (2018-2024) and PSM-DID, this paper finds that a one-standard-deviation increase in ESG disclosure quality raises Tobin's Q by 6.8%. Auditor independence positively moderates this effect, esp…

Vitalie Toma

The paper assesses how Moldova can strengthen corporate environmental reporting and accelerate the green transition by aligning with EU CSRD and ESRS E1-E5. It provides a gap analysis revealing weak public ESG disclosure, lack of Scope 2-3 …

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 …

Meher Dharmani & Dr. Shaili Gala

This study compares ESG disclosure practices across the pharmaceutical, IT, and banking industries, highlighting sector-specific challenges such as environmental footprint in pharma, energy consumption and data privacy in IT, and sustainabl…

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 study empirically investigates the causal effect of ESG rating uncertainty on trade credit financing. It finds that firms with higher ESG rating divergence receive less trade credit from suppliers, highlighting the real economic impact…

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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 presents a pipeline audit of ESG narrative disclosure accessibility among 200 Japanese listed companies. It finds that 195 firms provide some form of ESG disclosure, but identifies issues in quality and consistency. The findings …

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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.