GX & Decarbonization Research

Ala Jaber Matarneh, Murad Mohammad Kasassbeh, Laizer Hussain Hjahja

This study examines the impact of financial inclusion (FI) on ESG disclosure in 14 Jordanian banks (2018-2023) and the moderating role of board characteristics. Using regression analysis, it finds that FI positively affects ESG disclosure, …

Atiek Sri Purwati, Dewi Susilowati, Krisnhoe Rachmi Fitrijati +1

This community engagement program developed an integrated Accounting Information System (AIS) for SMEs, combining green accounting and ESG reporting. Through participatory methods, it built a digital platform integrating environmental costs…

Umesh Sharma, Tejas Adhikari, Mary Low

This study examines voluntary sustainability reporting practices among NZX50-listed companies, focusing on integrated reporting and ESG disclosures. Using content analysis, it finds that while most firms engage in some form of disclosure, E…

Naddyrah D.

This paper empirically examines the impact of sustainability disclosure on financial metrics of Indonesian state-owned enterprises. It investigates how the quality and quantity of disclosure affect firm value and profitability, highlighting…

Andreas G. F. Hoepner, Blerita Korca, Frank Schiemann +1

This paper examines how social disclosures via SEC filings, sustainability reports, and financial reports relate to idiosyncratic risk for S&P 1500 firms. First-time disclosure via SEC filings increases risk, while continuous disclosure via…

Alareeni B.A.

This paper empirically analyzes the relationship between ESG scores and financial performance of US S&P 500 firms. It quantifies the impact of ESG factors on firm value and profitability, offering implications for investors and corporate ma…

Kartikasary M.

This paper empirically examines the relationship between ESG report quality and firm value in Southeast Asia. It suggests that higher-quality reporting may be associated with higher market valuation, highlighting the importance of disclosur…

Peng Z.

This paper empirically examines whether socially preferred firms (e.g., those with high reputation) are more proactive in ESG disclosure. It analyzes the relationship between corporate social preference and ESG reporting, aiming to identify…

Purwantini C.

This paper examines how industry classifications affect corporate ESG disclosure and finds that CEO power moderates this relationship. Empirical evidence highlights the importance of industry characteristics and managerial influence in shap…

Chinzorig Chuluun, O. Gotov

This systematic review maps the intellectual structure of corporate governance and ESG research from 1976 to 2025 using PRISMA and bibliometric methods. It finds agency theory dominant but multi-theory and ESG-oriented frameworks expanding,…

Bily Bily, Angga P. Kapriana, Syarif M. Helmi

This study examines the impact of ESG disclosure, institutional ownership, and firm size on firm value for 15 Indonesian mining companies (2021-2024) using multiple regression. ESG disclosure and institutional ownership are insignificant, w…

Kevindra Adityananda Galih Prakasa, Sudharto P. Hadi, Andi Wijayanto

This study systematically reviews 30 articles on ESG disclosure and corporate value, finding inconsistent effects across regions and industries. Weak effects are strengthened by moderators like competitive advantage and governance. It concl…

Karthik N. L., Archana AMBEKAR

This study examines the impact of sustainable finance and green investments on ESG performance, environmental sustainability, and economic growth using secondary data. It finds growth in sustainable investment assets and investor preference…

Queendaline Chidimma Edene

This study examines the effect of environmental, social, governance, and economic sustainability disclosures on return on assets (ROA) for listed consumer goods firms in Nigeria, using panel data from 2015-2024. Only governance disclosure h…

Rizka Indri Arfianti

This conceptual paper critiques symbolic sustainability disclosure and proposes dignity-based ethical governance. Using Indonesian examples, it argues that disclosure should reflect genuine moral commitment, not just legitimacy-seeking, to …

Joshua Christian Samari

This study examines the relationship between sustainability disclosure (governance, social, environmental) and financial performance (ROA) of African brewery firms from 2012 to 2022. Robust regression reveals that governance disclosure sign…

Abdulrazak Mohammed

This study examines the effect of firm attributes (liquidity, asset tangibility, firm age) on sustainability disclosure among 70 listed non-financial companies in Nigeria using panel data from 2012-2023. Findings show liquidity and asset ta…

Eyre B.

This paper critically examines the over-reliance on metrics in sustainable finance, arguing for the importance of indicator literacy. It discusses the limitations of metrics and proposes more effective ways to use them.

Dwi Hertadi Labib Muttaqin, Najmudin Najmudin

This systematic review analyzes the impact of ESG campaigns and sustainability communication on stock price crash risk. Credible ESG disclosure reduces crash risk by enhancing transparency and monitoring, while ESG rating divergence and gre…

W. Setyawan, I. Indriyani, Firli Asmar

Using panel data from 20 Islamic banks in Southeast Asia and the GCC (2017-2023), this study finds that both corporate governance and sustainable finance positively and significantly affect sustainability reporting disclosure, with governan…