GX & Decarbonization Research

Irina Coiciu

This study examines the relationship between ESG disclosure and financial performance (ROI, ROE) among eight major Romanian companies in automotive, energy, and retail sectors from 2021-2023. Findings indicate that firms with strong ESG ali…

Yiji Cai, Xiaoying Cui, Meng Chen +1

This study analyzes how blockchain-enabled ESG reporting can incentivize supplier ESG investment under imperfect authentication accuracy. It finds non-monotonic investment at medium accuracy, asymmetric profit impacts (U-shaped for retailer…

Dr. Vaibhav Sharma Ms. Anuradha Singh

This paper explores sustainable finance development in India, focusing on green accounting, ESG reporting, and integrated reporting within corporate governance. It highlights the SEBI-mandated BRSR framework that formalizes ESG disclosures …

(著者不明)

This paper analyzes the divergence in ESG ratings across different agencies, identifying causes such as methodological differences and data gaps. It discusses consequences for investors and companies, and explores potential solutions for co…

Nitin Jain

This study examines the relationship between firms' innovation ambidexterity (balance of exploratory and exploitative innovation) and ESG disclosure consistency. Using panel data from global firms (2016-2022), it finds an inverted U-shaped …

Adinda Oktaviya, Acep Komara

This study analyzes how ESG disclosure moderates the impact of profitability (ROA) and leverage (DER) on stock prices, using 33 basic materials companies listed on the Indonesia Stock Exchange in 2024. Findings show profitability positively…

Youssef Ghizlane, Meryem Chiadmi

This paper empirically examines the relationship between ESG disclosure and financial performance using Moroccan firm data. It contributes evidence from an emerging market, testing how ESG transparency affects financial outcomes.

Z. Paracha, Umair Paracha, Muhammad Sadiq Shahid

This systematic literature review examines the links between FinTech adoption, environmental finance, CSR, and sustainability performance. Analyzing 847 papers, it identifies six thematic clusters including green innovation and IT governanc…

Manish Shukla, Mitali Tiwari, Mojca Studen

This paper examines the link between ESG integration and corporate financial performance (ROE, ROA, cost of debt) for 10 Indian listed firms from FY2021-2025. High ESG adopters show significantly higher ROA (13.18% vs 4.64%) and lower cost …

O. Seroka‐Stolka

This paper analyzes the concept of environmental safety within CSRD and ESRS frameworks, investigating how companies' ESG reports comply with new environmental reporting standards. Findings are particularly relevant for SMEs facing upcoming…

(著者不明)

This paper examines the divergence and disagreement among ESG ratings, linking it to greenwashing. It analyzes how rating inconsistencies affect corporate behavior and investment decisions, emphasizing the need for transparency.

S. Hatane, S. Santoso, Cynthia Ivana Suseno +1

This study analyzes sustainability reports of six top ESG-performing banks in Indonesia to evaluate social disclosure performance covering workforce, human rights, community, and product responsibility. Findings reveal emphasis on employee …

Afsana Sultana Shimu, Tasmina Chowdhury Tania, Rashed Jahangir

This study assesses socio-environmental reporting practices in Bangladesh's tannery industry. It analyzes the quality and transparency of reports and identifies areas for improvement. It highlights the importance of reporting in a high-impa…

ALIU KAFAYAT ARINOLA

This study examines the impact of environmental disclosure practices on sustainability performance using data from 10 listed manufacturing firms in Nigeria. Multiple regression analysis reveals a positive but statistically insignificant eff…

Annisa Nurul Pebriyanti, A. Najwa, Salwa Toha +5

This study examines the impact of ESG investment, corporate governance, and capital structure on firm value in the Indonesian banking sector using PLS-SEM. Results show corporate governance has a significant positive effect, ESG a non-signi…

Nguyen Hoai Anh, Tran Phuong Thuy, Tran Quynh Huong +1

This study examines CSR disclosure and firm value among Vietnam's listed firms using a survey of 182 investors and PLS-SEM. Findings show economic and social disclosures positively affect firm value, but environmental disclosure does not. T…

O. Adegoke, Gbemisola Feyisayo Adegboye

This study examines the mediating role of strategy implementation consistency (SIC) on organizational sustainability (ESG) and performance in Nigerian deposit money banks (DMBs). Analyzing annual reports from 2020-2024, it finds that banks …

Baskara Ilham Prista, Wahidatul Husnaini, Robith Hudaya

This study examines the effect of sustainability reporting (GRI index) and profitability (ROE) on stock returns of Indonesian manufacturing firms from 2019-2021. Findings show a negative significant effect of sustainability reporting on sto…

(著者不明)

This study examines institutional factors (economic constraints, competition, environmental policy) and firm characteristics affecting corporate sustainability initiatives (CSI) in Nigerian non-financial firms from 2018-2023. Results show c…

Anu Lohan, Parveen Kumar

This bibliometric analysis of 577 publications (1993-2025) identifies five thematic clusters on board gender diversity, linking it to improved decision-making, governance, ESG performance, and firm value. It offers policymakers guidance on …