GX & Decarbonization Research

Nibras Anny Khabibah, G. Susilo, Herlina Manurung

This study examines ESG disclosures in two women-led Indonesian social enterprises, revealing that disclosures serve as legitimacy-building mechanisms by intertwining moral and pragmatic strategies. It highlights the need for flexible, gend…

Amr Moharram, Waleed M. Al‐ahdal, Shayuti Mohamed Adnan +2

This study examines the relationship between ESG disclosure (ESGD) and firm performance (ROA and Tobin's Q) in the Egyptian market, focusing on the moderating role of accrual and real earnings management. Using a self-constructed ESGD index…

Mary Anuveena A, Dilsha P, Sneha Chougala +3

This study examines the impact of ESG adoption on sustainable finance in select public banks in Bengaluru using qualitative analysis of sustainability reports, SEBI BRSR disclosures, RBI circulars, and CRISIL ESG rankings (2019-2024). Resul…

kexin chen, Ziying Zou, Tong Li +10

This study analyzes how forest area and biomass density drive the trade-off between carbon storage and water yield in subtropical forests of China. Increasing forest area and biomass enhance carbon sequestration but may reduce water availab…

Wiwiek Prihandini

This study analyzes 20 sustainability reports from Indonesian financial institutions (banks, insurance, finance companies, securities firms) to assess fintech and AI implementation and disclosure transparency. Banks show the highest levels,…

Bence Lukács, Péter Molnár, Árpád Tóth

This study proposes a method to categorize SDG targets into ESG pillars (Environmental, Social, Governance) based on the ESRS taxonomy. It aims to enhance alignment between corporate sustainability reporting and the SDGs.

Hanan Qudah

This paper systematically reviews and conducts bibliometric analysis on ESG performance literature, revealing its evolution, key themes, and citation structure, highlighting the growing importance of ESG in academic research.

Philumena Bauer, Dorothea Greiling, Hüseyin Çeli̇k +1

This study assesses ESG reporting practices in Austrian regional state-owned hospitals through interviews and document analysis. Findings show most hospitals are at an early stage of structured ESG reporting, with significant gaps in meetin…

Fadlil Abdani, Izzun Nisa’yanayiroh, Nur Ahmad Ricky Rudianto

This study compares the impact of ESG disclosure on ROA for Islamic and conventional banks in OIC countries. It finds that ESG disclosure negatively affects ROA for Islamic banks due to higher compliance costs, but positively affects conven…

T. O. A. PhD, Tunde Omotehinse, PhD, FCA

This study examines the impact of sustainability reporting (ESG disclosure) on firm value for 20 listed consumer goods firms in Nigeria, with audit quality as a moderator. Governance and social disclosures positively and significantly affec…

Steen Thomsen

This paper discusses the legal implications of corporate purpose and CSR/ESG. It argues that mandatory corporate purpose statements without commitment or enforcement are ineffective and may be captured by bureaucratic interests. Private enf…

Edito Biantara Titus, A. Biswan

This systematic literature review of 20 articles (2017–2025) explores the integration of ESG metrics into Strategic Management Accounting (SMA). It finds that SMA-ESG integration can enhance strategic information quality and sustainability …

Ekklesia Evanggelion, Luluk Tri Harinie, Evinalia Yeba +1

This study examines the association between ESG disclosure and financial performance of Indonesian listed banks from 2020-2024, with firm size as a moderator. Using a disclosure index from content analysis, it finds weak direct effects of E…

Kanishka Methi, Dr Preeti Sharma, D. Verma

This paper analyzes how ESG practices in India's FMCG industry affect consumer behavior, brand loyalty, and corporate performance. Using stakeholder theory, it finds environmental dimensions drive brand attachment, and trust mediates green …

G. Nicolo', Giovanni Zampone, Giuseppe Sannino +1

This study examines how sustainability committee characteristics affect SDG disclosure among Italian listed companies (2017-2023). Using panel regression, it finds that including the CEO/chair and having higher female representation on the …

R. Salem, Muhammed Abualazm

This study analyzes how ESG compliance affects the financial performance of Islamic and conventional banks in the MENAT region. Using panel data from 43 banks (2018-2022) and system GMM, it finds nonlinear relationships: Islamic banks exhib…

Zaini Munawir S, Taufik Siregar

This study analyzes the effectiveness of arbitration for cross-border ESG disputes, showing that digital technologies like ODR, blockchain, and AI enhance procedural efficiency and transparency. It proposes an adaptive arbitration framework…

Diaz Alvin Firdausa, T. Perdana, K. Saefullah

This paper reviews ESG practices of eight major Indonesian banks using the S&P Global ESG Scores industry materiality map as a benchmark. Findings show mature governance and information security with ISO certifications, but basic transparen…

I. Ichsan, Muhammad Dahlan, Gia Kardina Prima Amrania

This study examines the impact of top management gender diversity on carbon emissions disclosure among IDX-listed companies (2019-2023) using panel data regression. It finds that gender diversity has no significant effect, but sustainabilit…

Zhanna M. Korzovatykh

This paper explores non-financial reporting as a communication tool for implementing sustainable development. In the Russian economy, reporting is mostly voluntary with developing legal regulation. It reviews existing approaches based on va…