GX & Decarbonization Research

Siti Asiah Murni, James Tumewu, Akhmad Zainuddin

This study examines the effects of government ownership, political connections, profitability, and leverage on sustainability reporting quality in 100 Indonesian public companies. Results show that government ownership and profitability pos…

FAITH IKPI IBIANG, ADEIZA FAROUK MUSA, BABA JASON KWAGHE +1

This study examines the relationship between ESG reporting and market value of listed non-financial firms in Nigeria. Using panel regression on data from 2014-2023, it finds a positive and significant impact of ESG disclosure on firm value …

Dany Nurahman, Hersugondo Hersugondo

This study examines the effect of ESG disclosure on financial performance (ROA, ROE) for 44 non-financial firms listed on the Indonesia Stock Exchange (2020-2023). ESG disclosure positively affects ROA, while its effect on ROE is marginally…

null Nur Intan Mei Hidayati

This study examines the effect of ESG disclosure on firm value and the moderating role of corporate governance (proportion of independent commissioners) using data from Indonesian LQ45 index companies. Results show neither ESG disclosure no…

Ruth Jeptepkeny Ngetich

This study evaluates the degree of cultural assimilation of ESG principles in Kenya Power, a major electricity corporation in Kenya. Analyzing annual ESG disclosures and integrated reports (2020-2024) across environmental mindfulness, socia…

Hoda Essam Hassan Khaled, Ghada Ahmed Nabil Ibrahim

This study examines how investor sentiment affects trust in sustainability reports among Egyptian individual investors, and whether financial literacy moderates this relationship. Using survey data from 328 investors, it finds that sentimen…

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…