GX & Decarbonization Research

Muhammad Jameel Hussain, R. Zahid, Yang Qian +1

This study examines how CEO risk orientation affects environmental sustainability disclosure using 37,779 firm-year observations of Chinese listed firms from 2009-2023. Risk-averse CEOs disclose less environmental information, and greater d…

Ilenia Fraccalvieri, Nicola Raimo, Vitiana L’Abate +2

This systematic literature review analyzes 150 empirical articles (2004-2025) on sustainability disclosure in banking. It classifies disclosure into five typologies and identifies ten key drivers (e.g., bank characteristics, governance, ins…

Janani Uthpala, Mishara Wickramasinghe, Ayona Fernando +1

This systematic review of 33 studies examines how Green ERP systems support carbon accounting, green supply chain integration, and ESG performance measurement. Findings highlight improved data transparency and automated reporting, but also …

K. Wong, Assoc. Prof. Dr. Rashad Yazdanifard

This review examines challenges in Malaysia's real estate sector for achieving net-zero by 2050, focusing on ESG compliance, green building certifications, and stakeholder engagement. It identifies barriers such as profit-driven models and …

Ivanovich, Iqri Sulizar

This report synthesizes transformative strategies from ISIF 2025 to accelerate Indonesia's SDG progress. It emphasizes integrating ESG frameworks and double materiality to mitigate climate risks, applying ToC, LFA, and SROI for closure-by-d…

Gang Ren, Peishu Peng, Yan Li

Applying qualitative comparative analysis and machine learning, this study examines the ESG-performance link from a resource-based view. Results show high ESG performance combined with high independent directors and R&D investment enhances …

Zhisheng Qin, Ying-Jun Lin, Shaojun Liu

This paper uses a tripartite evolutionary game model to analyze how tax incentives affect corporate carbon emission reduction under ESG compliance management. By integrating ISO 37301 compliance frameworks and OECD carbon pricing benchmarks…

Esraa Esam Alharasis

This study analyzes the impact of COVID-19 on ESG reporting in 16 Jordanian banks from 2010-2024 using a modified ESG disclosure index. Results show that banks with higher ESG scores performed better during the pandemic, demonstrating crisi…

Tarek Ben Noamene

This study examines Tunisian investor perspectives on digital technologies (AI, blockchain, big data) for ESG integration within the Corporate Digital Responsibility framework. Investors are optimistic but concerned about data accuracy, reg…

Lili Luo

This paper assesses academic publishers' sustainability practices using a Green Audit Template. UK and EU publishers show higher disclosure due to mandatory ESG reporting, while North American practices vary. Progress includes net-zero pled…

O. Luvsandash, E. Munkhdalai, O. Gotov +1

This study evaluates human capital disclosure transparency and quality in Mongolian listed companies. Analyzing annual reports from 2017-2022 across 23 firms using 20 indicators, it finds that while employee headcount (59.4%) and demographi…

Shashank Gupta, Rachana Jaiswal

This study examines human capital disclosure (HCD) practices among NIFTY 100 ESG index companies in India using the GRI-G4 framework. A multidimensional HCD index measuring employment, health and safety, training, diversity, and human right…

Aishatu Usman Muhammad, Celestine Izunna Ekweozor

This study investigates the impact of ESG performance on cash flow reporting quality for listed consumer goods firms in Nigeria (2015-2024). Overall ESG and the environmental pillar show no significant effect, but social and governance pill…

Ratnaparkhe, Sanjay D.

This paper introduces basic concepts of sustainability and ESG reporting, and outlines India's BRSR requirements. However, the analysis is superficial and lacks novel insights.

Mouna Elayeb, Yosra Makni Fourati, Aida Boudabbous

This paper reviews the evolution of Integrated Reporting (IR), its concept, origin, objectives, and drivers. It summarizes empirical studies on the link between IR and financial performance, noting mixed results depending on market- and acc…

Kudakwashe Magwedere

This study systematically analyzes integrated reports and sustainability disclosures of listed firms in South Africa's animal protein sector. Environmental metrics (GHG, water, waste) are routinely quantified, but explicit engagement with G…

Agata Gemzik-Salwach

This paper addresses sustainable finance broadly, but lacks an abstract. Its specific contribution to GX is unclear.

A. Štambuk, Bojana Olgić Draženović, Mario Pečarić +1

This study investigates the integration of sustainable development and finance into teaching and research at Croatian economics faculties. It examines teacher attitudes and institutional support, finding that effective implementation of sus…

Muhammad Bilal Zafar

This paper conducts a bibliometric analysis of CSR and Islamic finance using 248 articles from 2006-2024. It reveals a 19.31% annual growth rate, with key themes including CSR disclosure, sustainable development, and financial performance. …

A. KAYTMAZOV, K.A. KUZMIN

This paper analyzes the transformation of the Russian ESG bond market from 2022-2025, driven by foreign investor exit. It shifted from an export-oriented model to a domestically regulated one, with social bonds reaching 76% of issuance in 2…