GX & Decarbonization Research

A. M., Tiamiyu, R. A., Tiamiyu

This study examines the influence of ESG reporting on firm performance of listed manufacturing firms in Nigeria from 2013-2022. Using 3SLS, it finds ESG disclosure reduces Tobin's Q but improves ROA, highlighting trade-offs.

Siti Khotimah, Neni Maryani

This study examines the effect of ESG disclosure on market value with financial performance (ROA) as a mediator in Indonesian banking sector from 2019-2023. Using GRI-based disclosure scores and Tobin's Q, it finds that ESG disclosure posit…

Ali Salem Ali Al-Marri

This study analyzes whether Saudi Arabia's legal reforms under Vision 2030 (Environmental Law, Companies Law, Tadawul ESG Guidelines) substantively integrate ESG into corporate governance. Findings show progress in disclosure and board acco…

Sartono Sartono

This review of 95 international articles (2020-2025) examines links among tax morale, agency issues, institutional quality, sustainability pressure, and ESG disclosure. High tax morale reduces opportunistic behavior, but agency problems per…

Farrukh Esanov

This study examines the role of corporate governance in ESG integration within Uzbekistan's commercial banks. It finds that banks with more independent and diverse boards show better ESG performance and financial stability. However, challen…

Nura Musa, Sagir Lawal, Hauwa Ibrahim Idris

This study examines the impact of sustainability reporting on financial performance of six listed conglomerates in Nigeria from 2015-2024. Governance disclosure significantly and positively affects ROA, while environmental disclosure shows …

(著者不明)

This review synthesizes 45 high-impact empirical studies (2019-2025) on governance and stakeholder dynamics in SDG reporting. Findings show stakeholder pressures drive compliance more effectively than regulations alone, while governance div…

null FEMI, null YOHANNA, null ADEBISI

This study examines the value relevance of sustainability disclosures for listed consumer goods firms in Sub-Saharan Africa, finding that SDG and TCFD reporting are negatively associated with market valuation, while GRI reporting shows a po…

HAYK MNATSAKANYAN

This paper examines the integration of ESG reporting in emerging economies, focusing on Armenia's institutional barriers. Using mixed methods (content analysis, bibliometrics, SLR), it identifies key challenges in adopting ESG standards and…

Jumriaty Jusman, Ika Fausiah, Nurfadilah Nurfadilah

This study analyzes the influence of sustainability transparency, perceived greenwashing, and ESG literacy on young investors' trust using SEM-PLS on a sample from Indonesia. ESG literacy has a significant positive effect, while transparenc…

Dian Tri Utami, null Rosidi, Zaki Baridwan

Using Indonesian manufacturing firm data (2019-2023), this study finds that ESG disclosure significantly reduces tax avoidance (measured by CETR), while accounting conservatism does not. Firm value (PBV) strengthens the negative ESG-tax avo…

Bhakti Agarwal, Shailesh Rastogi

This study analyzes the impact of ESG performance on global investors using data from 316 Indian listed firms (2011-2023). Employing quantile regression, it finds positive linear effects at low/moderate ESG levels but an inverted U-shaped n…

Nawangsari, Ajeng Tita, Fachrezzi , Bima Rafly, Masruroh, Auliyatul

This study examines the effect of ESG disclosure on financial performance (PBV) for energy companies in Indonesia and Malaysia from 2020-2023. Using multiple regression, it finds no overall significant impact, but governance component posit…

Liu, Weiming, Sahore, Nidhi, Gupta, Bhumika +2

This study analyzes sustainability reports of Indian tourism firms to examine the extent and variance of ESG initiative disclosures. Using the BRSR framework, it finds that disclosures contribute to legitimacy and intellectual capital forma…

SANSKAR CHAUDHARY

This paper analyzes the impact of ESG integration on M&A deal economics. It examines the 'green premium' where firms with strong ESG profiles command higher prices, but notes a paradox: such premiums do not always yield higher returns. It a…

Divya Gogia, Nirmaljeet Virk, Anumeha Mathur

This study analyzes the impact of firm size and industry type on ESG performance of 262 Indian listed firms from 2018 to 2022. It finds that larger firms and service-sector firms have better ESG scores, and that the sectoral gap narrows aft…

Megawati Megawati, Usep Syaipudin, Retno Yuni Nur Susilowati

This study examines the impact of sustainability reporting and firm size on firm value among Indonesian oil and gas firms, with profitability as a moderator. Panel data regression shows that both sustainability reporting and firm size posit…

Subadriyah Subadriyah

This study investigates the impact of ESG disclosure and company size on financial performance of manufacturing firms listed on the Indonesia Stock Exchange from 2020 to 2024. Using regression analysis, the results show that environmental d…

Mutikartini Putri, Beti Nurbaiti, Endah Prawesti Ningrum +2

This article uses a literature approach to analyze ESG and sustainability reporting in Indonesia. It finds that sustainability reporting significantly influences company value and highlights the importance of disclosure scope. Note: The tit…

Zhanna Derii, Yevhenii Kovalenko

This paper examines integrating ESG criteria into Ukrainian banks' digital transformation strategies under European integration. It analyzes EU regulatory frameworks (DORA, CSRD, Taxonomy, SFDR) and proposes a four-level conceptual model: s…