GX & Decarbonization Research

Md. Shahnawaz Alam, Niladri Das, Nikita Singh

This study conducts a bibliometric analysis of 399 articles on green finance (GF) and ESG, identifying four thematic clusters: GF and sustainable development, environmental sustainability, green economy, and sustainable investment. It propo…

Tyas Indrayanti, Ida Bagus Ketut Bayangkara

This study analyzes the social impact of ESG programs at PT Merdeka Copper Gold Tbk, an Indonesian mining company, using SROI and SDGs frameworks. Based on the 2024 Sustainability Report, it finds that the company allocated $5.6 million to …

Eliwa Y.

This paper examines ESG-linked executive compensation and the risk of 'ESG decoupling,' where pay incentives lead to superficial ESG compliance rather than genuine performance. It highlights the need for robust metric design to avoid greenw…

Fernando K.

This study examines the relationship between ESG disclosure and firm performance in ASEAN countries before and after the introduction of integrated reporting. It suggests that integrated reporting may enhance ESG disclosure quality and posi…

Tahtamoni T.

This study analyzes the impact of ESG disclosures on firm value among Fortune-500 firms. It investigates the relationship with financial incentives and performance, suggesting the strategic importance of ESG disclosure.

Paridhi

This paper provides an overview of the current state and key challenges in sustainability reporting, emphasizing quality, comparability, and regulatory harmonization, with implications for companies and investors.

Aprilina V.

This paper examines how media exposure moderates the relationship between ESG performance and firm value. It focuses on the role of media in shaping investor perceptions of corporate ESG efforts.

Pereira da Silva P.

This study examines how non-financial disclosure (e.g., CSR reporting) affects labor investment efficiency using international data. It finds that mandatory disclosure reduces both over- and under-investment in labor, improving capital allo…

Hutagaol-Martowidjojo Y.

This paper examines the moderating role of policy intervention on the relationship between ESG and cost of equity capital among Asian basic materials companies. Findings suggest that policy intervention strengthens the financial benefits of…

Wang J.

This paper examines which types of institutional investors are associated with higher levels of corporate ESG disclosure. It likely investigates whether long-term or ESG-focused investors drive better disclosure practices.

Nyantakyi G.

This bibliometric analysis examines the literature on sustainability reporting and firm performance from 2000 to 2022, identifying research trends and key themes.

Bamahros H.M.

This paper examines the relationship between corporate governance mechanisms and ESG reporting in the Saudi stock market, providing insights into how governance influences ESG disclosure in an emerging market context.

Aprullah M.P.

This paper investigates whether ESG committees in Indonesian companies substantively promote sustainable practices to creditors or merely serve as symbolic gestures, testing the effectiveness of ESG governance.

Chandrasena S.

This study examines whether the presence of a sustainability committee moderates the relationship between ESG disclosure and tax aggressiveness among North American firms. Results suggest that ESG disclosure reduces tax aggressiveness more …

Hoppe H.

This paper presents a practical case study of implementing double materiality analysis under the EU CSRD at Sport Group. It details the process, challenges, and lessons learned, offering insights for companies navigating CSRD compliance.

Andersson F. .

This study examines how Swedish firms and financial institutions integrate climate change and biodiversity into their business strategies and governance structures, moving beyond mere reporting. It identifies key practices and challenges, o…

Gurol B.

This study analyzes the impact of women board members on ESG disclosure, specifically environmental and social dimensions, in the European banking sector. Findings suggest that increasing women board representation may enhance ESG disclosur…

Susanti B.A.

This study assesses the impact of ESG disclosures on financial performance in Taiwan's semiconductor sector from 2020 to 2022. It likely examines the relationship between ESG disclosure scores and financial metrics such as ROA.

Rauf F.

This study examines how AI adoption improves corporate ESG disclosure quality, analyzing the moderating role of institutional quality. Empirical findings show that AI enhances transparency and comprehensiveness, with strong institutional fr…

Wang L.L.

This paper examines how ESG disclosure regulations propagate through bank lending networks, affecting lending decisions and systemic risk. It provides empirical evidence on transmission channels, highlighting implications for sustainable fi…