GX & Decarbonization Research

Wang S.

This paper examines the relationship between ESG disclosure and market performance in China's strategic emerging industries, finding that a sustainable strategy moderates this link. High-quality ESG disclosure improves market valuation, but…

A. Sunitha, K. Srinivas, T.Radhika, B.Chandrakala Naik, P. Sandya Rani

This study examines the impact of AI, big data, and FinTech adoption on ESG disclosure quality and corporate transparency using survey data from 312 professionals in India, UAE, and UK. PLS-SEM results show positive effects of these digital…

V. Levchenko, O. Sereda

This paper analyzes the impact of ESG factors on enterprise investment activity under conditions of sustainable economic transformation. It identifies asymmetric investment recovery and a shift toward intangible assets, revealing mechanisms…

V.V. Shkromyda, T. Gnatiuk, Alina Hrubelias

This paper compares non-financial reporting models in Switzerland, UAE, Chile, Singapore, and Indonesia, finding that institutional incentive configurations determine effectiveness, not formal obligation. It proposes an integration model fo…

Anggun Permata Husda, Nur Inda Sari, Sari Budiarti

This study examines the impact of green accounting and ESG disclosure on sustainability performance using data from 7 agriculture companies listed on the Indonesia Stock Exchange (2020-2024). Multiple regression analysis shows both green ac…

Thevan Kumar, Tan Seng Teck, L. S. Geok +4

This paper critically examines whether ESG indices provide a perfect measure of corporate responsibility. Through analysis of Apple and Volkswagen cases, it identifies strengths (transparency, sustainability integration) and limitations (in…

Krishnashis Das, Subhrakamal Banerjee

This report analyzes Citigroup's FY2023 ESG performance using official reports and third-party ratings, with 26 data visualizations. Key findings include $441 billion in cumulative sustainable finance, 49% reduction in Scope 2 emissions (ex…

Huajian Jiang

ESG-DocQA is a validated benchmark dataset for evidence-grounded question answering over corporate ESG reports. It includes 300 samples, annotation guidelines, and experimental results, focusing on document-image grounding. The dataset is a…

Abdul Ghafoor, Yasar Bayraktar, Ammar Ali Gull +1

This study investigates how the adoption of executive compensation clawbacks affects corporate climate engagement for US-listed firms from 1996-2017. Using a Climate Engagement Index (CINDEX) based on four variables including CDP reporting,…

Kingsley Chibuzo Ozike, Ikugbe Eldred Ebunu, M. S. Kamara +2

This paper comparatively analyzes how ESG compliance contributes to agribusiness resilience through stakeholder trust and sustainability performance in Nigeria and Brazil. Integrating Resource-Based View, Stakeholder Theory, and Institution…

Naila Amara, Abdulrahman Alomair, Abdulaziz S. Al Naim

This study examines how gender diversity on audit committees influences ESG disclosure quality in UK firms. Findings suggest that greater diversity leads to more comprehensive ESG reporting.

O. Fomina, Uliana Shakhova

This conceptual paper proposes integrating ESG indicators into accounting systems to reduce information asymmetry between enterprises and stakeholders. It suggests expanding analytical accounting with ESG attributes while preserving synthet…

Petr Prochazka, Емил Велинов, Irem Akem

This study examines how top management team diversity impacts ESG performance in multinational freight transport companies under the EU's CSRD. Based on case studies of 13 firms, it finds that board diversity, especially in social and gover…

Onipe Adabenege Yahaya

Using panel data of 148 Nigerian firms from 2010-2025, this study examines the impact of triple bottom line (ESG) reporting on financial performance (ROA). Governance quality shows a significant positive effect, while environmental and soci…

Radosveta Krasteva-Hristova, Iva Moneva

This conceptual study examines how digitalization can reduce ESG and circular economy reporting costs for women-led SMEs in the EU, focusing on the Danube Region. It identifies four accounting challenges (measurement, valuation, disclosure,…

Naiping Zhu, Ke Wang, Abednego Osei +1

This study examines how ESG strategies influence decarbonization in high-emission industries, focusing on the mediating role of digital transformation and the moderating role of sustainable governance. Using panel data of 574 manufacturing …

Xuan Zhang, Zijing Wu, Qiang Li

This study integrates ESG factors into supply chain finance risk assessment for the fashion textile and leather industry using AHP-FAHP. Key risks include high environmental certification costs, social media trend volatility, and NFT valuat…

Suham Cahyono, Ardianto Ardianto, H. Djajadikerta

This study examines the relationship between ESG disclosure and accounting conservatism using a global sample of 13,398 firm-year observations. It finds that higher ESG disclosure is associated with lower conservatism, and investor trust in…

Supri Yanto, Putri Irmala Sari

This study examines how ESG disclosure and sales growth affect stock returns in Indonesia's non-financial firms, with firm size as a moderator. Results show both ESG disclosure and sales growth positively impact stock returns, and firm size…

Huixin Feng

This paper reviews the challenges ESG information disclosure poses to traditional audit models, including verification scope, evidence collection, and professional judgment. It proposes improvement paths aligned with regulatory trends like …