GX & Decarbonization Research

Loso Judijanto, Untung Untung

This study performs a bibliometric analysis of entrepreneurial finance research within sustainable development in emerging economies. Using VOSviewer and Bibliometrix, it maps keyword co-occurrence and collaboration networks, revealing sust…

Pere, Pooja Ganesh, Mutkule, B.N.

This conceptual paper explores how green and paperless banking contributes to sustainable and resilient financial services. By adopting digital platforms like mobile banking and electronic payments, banks reduce energy and paper use, aiding…

Mohamed Farhoud

This paper examines the sustainable transition of Tunisian firms amid institutional voids (fragmented regulations, limited green finance access) and generational dynamics. Using a mixed-method design (firm survey N=120, SEM, 25 interviews),…

Viga, Saban Onur, ÇALIŞKAN, Müşerref

This study examines sustainability and circular economy practices in two Turkish state banks (VakıfBank and Ziraat Bankası) using their 2022-2024 integrated and sustainability reports. It finds that VakıfBank adopts a digitization and innov…

Zhang Heng, Yi Yongkang

This study evaluates the ESG performance of Zijin Mining Group (2019-2023) using the entropy weight method. Findings show improved disclosure but highlight needs for stronger environmental, social, and governance measures. Provides a practi…

Putri, Azaria Nanda

This systematic literature review examines the role of audit and risk management in the energy and infrastructure sectors. It finds that internal/external audits enhance transparency and investor confidence, while Enterprise Risk Management…

Megan F. Hess, Andrew M. Hess

This mixed-methods study explores how managers can enhance credibility of ESG reporting. Analyzing U.S. companies' GRI-based reports from 2013-2019, it finds that ESG ratings are positively associated with disclosure breadth (more topics) a…

Zdenka Konecni, Jan Budak

This paper examines how cultural factors, using Hofstede's dimensions, influence ESG reporting practices across countries. It highlights that national values shape corporate transparency and sustainability behavior, affecting how firms comp…

Ram Niwas, Nihal Anwar Siddiqui, Prasenjit Mondal +1

This study analyzes the link between ESG disclosure and financial performance of Indian manufacturing firms. Using content analysis of annual and sustainability reports, it assesses the extent of environmental, social, and governance report…

null AISHAT

This study examines the impact of ESG disclosure on firm value among non-financial firms in Nigeria, with leverage as a moderator. Economic and governance disclosures positively affect firm value, while social disclosure does not. Higher le…

null Dhea Nabillah Widayanti

This study examines how corporate governance elements from the ASEAN Corporate Governance Scorecard influence ESG reporting quality in Indonesian energy companies. Analyzing 53 firms, it finds that shareholder rights and board responsibilit…

Yahaya, Onipe Adabenege

This study examines ESG disclosure and earnings management for 152 listed Nigerian firms from 2015-2024. Using the Modified Jones Model and GMM estimation, it finds a significant negative relationship, especially for firms with weak governa…

null Rismawati, null Duriani, null Muhammad Aqsa

This study analyzes the impact of ESG disclosure on firm value and investment decisions in Indonesia's developing capital market. Using regression on 138 firm-year observations, it finds that both ESG disclosure and firm value significantly…

Shakil Khawaja

This paper analyzes barriers to effective ESG reporting in Pakistan, including data limitations, short-term profit focus, low SME awareness, and lack of standardized frameworks. The SECP is promoting voluntary guidelines and IFRS-aligned in…

Rina Tjandrakirana DP, Ermadiani Ermadiani, Apriyansyah Apriyansyah +2

This study examines the effects of stakeholder pressure (investor orientation and external audit) and foreign ownership on sustainability report disclosure levels among 18 Indonesian energy firms (2021-2023). Panel regression finds no signi…

null Atika Rahmi

This study examines the effect of ESG disclosure on firm performance, finding a negative short-term impact that is moderated by CEO tenure. It highlights the role of leadership stability in enhancing the benefits of ESG initiatives.

Siswadi Sululing, Gagaring Pagalung, null Amiruddin

This study examines the impact of ESG disclosure on earnings quality for Indonesian listed firms (2018-2022). Environmental disclosure had no significant effect, while social and governance disclosures positively influenced earnings quality…

Ni Luh Putu Sandrya Dewi, Luh Gede Kusuma Dewi, Ni Luh Gede Mahayu Dicriyani +1

This study uses a literature review to analyze the relationship between sustainability reporting and company value in the ESG era for companies listed on the Indonesia Stock Exchange. The results show that sustainability reporting significa…

null Poornima S., null Gopalakrishna B. V., Mithun Samanta

Analyzing 690 Indian listed firms from 2011-2022, this study finds that ESG disclosure positively impacts financial performance, partially mediated by reduced financial constraints. It highlights the importance of ESG disclosure for operati…

Mr. Darshan Gaonkar, Dr. Rayalwar Arvind Prabhakar

This study examines ESG and CSR integration in two Indian public insurers (New India Assurance and GIC). Under India's mandatory BRSR framework, companies show increased focus on climate risks and transparency, but face challenges like lack…