GX & Decarbonization Research

Seandy Ginanjar, Setiawan Sariyoga, Andi

This qualitative study examines how dynamic capabilities (sensing, seizing, reconfiguring) mediate the ESG performance-firm value link in emerging markets. It finds that superficial ESG engagement can temporarily boost valuation but erode d…

Dorottya Sebestyén, András Torma

This paper compares ESG regulatory frameworks across the EU, US, China, and India, focusing on the CSRD. It analyzes how regulatory design differences impact competitiveness, finding that the EU's advanced model enhances transparency but al…

H. Tatsad

This paper proposes a governance-driven framework integrating Occupational Health and Safety (OHS) into ESG for manufacturing industries, based on India's BRSR and OSHWC Code 2020. Drawing on Agency, Stewardship, and Stakeholder theories, a…

Muhammad Naiyiron Romdoni, Eni Wuryani

This study examines the effect of ESG disclosure on Enterprise Risk Management (ERM) quality in Indonesian energy companies, with firm size as a moderator. Results show that social disclosure positively affects ERM quality, while environmen…

V. Kozhina, S. Ryabichenko, Denis Holodkov

This paper examines the theoretical and practical aspects of integrating ESG indicators into a company's strategic controlling system. It argues that traditional financial and operational controlling fails to capture ESG impacts, and propos…

Rania Abdallah, Farah Saboune, Layal Halawani +1

This study proposes an integrative conceptual model examining how social media advertising formats and digital payment systems jointly shape consumer behaviour and sustainable monetisation within an ESG framework. It presents six hypotheses…

Wahyu Mustika Rani, Sri Pujiningsih, S. Maharani

This study analyzes environmental sustainability disclosure patterns on smart city websites in Indonesia. Content analysis of 24 district-level websites finds that environmental commitment and real programs dominate disclosures, while trans…

Paola Ramassa, E. Bonollo, E. Ferrari

This mixed-methods review synthesizes 92 articles (1981-2025) on impression management (IM) in financial and sustainability reporting. It finds pervasive IM techniques including selective narratives, visual distortions, and obfuscation, lin…

Emanuela Resta, G. Logroscino, Preethymol Peter +2

This paper examines the role of mental health within ESG frameworks, using descriptive analysis across 31 countries to show that governance indicators, especially rule of law, are consistently associated with mental health outcomes. It expa…

Alzulin Olvica Saputri, Firman Tatariyanto, Sugiyanto Sugiyanto

This study analyzes 45 sustainability reports from 15 Indonesian healthcare organizations (2021-2023) and finds that SDG integration is fragmented and largely symbolic. SDG 3 accounts for 45% of disclosures, while SDG 13 (climate action) is…

Amina Meskaoui, Adil El Amri, Abdelhak Sahib Eddine

A narrative review of Morocco's sustainability governance across legislative, strategic, and corporate dimensions. It identifies implementation gaps in enforcement, SME integration, data infrastructure, and green finance, proposing theoreti…

Ririn Nurilah, Gita Deprianti, Jainal Arifin +1

This systematic literature review identifies determinants of integrated reporting (IR) and SDGs disclosure quality in the banking sector. Key factors include internal governance (board independence, size, diversity, audit quality), firm cha…

L. Nguyen

This systematic review uses the ADO framework to consolidate evidence on how CEOs' early-life experiences (war, famine, disasters, family background, military service) shape corporate decisions including risk-taking, investment, capital str…

Hicca Maria Gandi Putri Aruan, Mawar Pasaribu, Romauli Tiurmaida Togatorop +3

This qualitative case study analyzes ESG and integrated reporting at PT Unilever Indonesia through the lens of legitimacy, stakeholder, and institutional theories. It finds that sustainability reporting helps maintain social legitimacy, mee…

Slimane Ed‐Dafali, João J. Ferreira, Ibtissam EL‐Ghaylany +2

This literature review examines the link between ESG and corporate corruption using 87 articles. It categorizes findings into three themes: fraud risk management, political connections, and organizational culture. Proposes frameworks based …

Shuai Wang, Ding Li

This paper examines the impact of environmental interlocking directors (board members also serving on ISO14001-certified firms) on corporate ESG scores using Chinese listed firms from 2011-2020. From information exchange and organizational …

Ahmed Mohamed Shawki Tawfik, Hanan Mohamed Ismail Youssef, Aljaohra Ali Altuwaijri +1

This study demonstrates a partial mediation effect of big data analytics (BDA) on the relationship between ESG scoring and firm value (Tobin's Q) for Saudi listed firms from 2021-2024, using SEM and bootstrap analysis. The findings suggest …

Ghea Rahmayanti, Merry Susanti

This study examines the effect of ESG scores on financial performance of 11 energy sector firms listed on the Indonesia Stock Exchange from 2022–2024 using panel data regression. Financial performance was measured by ROA, ROE, and Tobin's Q…

Giovana Fernandes Porto, Dilo Sérgio de Carvalho Vianna, J. De Souza Queiroz +2

This study analyzes the correlation between Value Added Statement (DVA) indicators and ESG scores for Brazilian oil companies listed on B3 from 2018 to 2022. It finds significant associations in environmental and social pillars, with intern…

Yashraj Patil, Harikrishnan Ramachandran, Mahesh Sanghavi +1

This paper proposes the SDG-ESG Sustainable Development Index (SESI), an integrated framework for assessing sustainability performance in higher education institutions (HEIs) using ESG dimensions aligned with SDGs. Based on 17 SDG-derived i…