GX & Decarbonization Research

ABDULRAZAK MOHAMMED ALIYU, AHMAD BUKOLA UTHMAN, PhD, KEHINDE LAWAL

This study examines the effect of board attributes on ESG disclosure in 45 listed service firms in Nigeria. It finds that board size and composition have negative significant effects, CSR committee has a positive significant effect, while g…

Syarifuddin Syarifuddin, Lim Ying Zhee, Uruqul Nadhif Dzakiy +2

This study descriptively analyzes ESG and sustainability reports from Indonesian companies over five years, revealing sectoral and regional variations in disclosure. It underscores the need for standardized reporting frameworks to enhance c…

Sulaiman Sulaiman, Riana Mayasari, Indra Satriawan +4

This study examines the impact of ESG disclosure on financial performance (ROA, PBV, ROE) of Indonesian banks from 2021–2022. Using Pearson correlation and regression, it finds that ESG disclosure significantly and positively affects ROE, b…

Ela Safitri, Grace T Pontoh, Gagaring Pagalung

This systematic literature review of 40 Scopus-indexed articles (2014-2025) examines the effectiveness of Sustainability Reports (SR) in supporting ESG disclosure. Findings show SR reduces information asymmetry, but greenwashing and selecti…

A Sudheendra, Dr. Abhijit Chakraborty, Sahana C +1

This study analyzes ESG disclosure and financial performance among ten manufacturing companies in Bangalore from 2021-2025. It finds a moderate-to-strong positive correlation (0.534) between ESG scores and ROE, with high-ESG firms averaging…

Andżelika Drozd

This paper discusses the concept and regulations of ESG reporting, analyzing EU and Polish frameworks, and evaluates the 2024 sustainability report of Budimex Group. The study finds that while the report serves an informational function, it…

Subhan Abu Bakar, Syaifuddin Yana, Alfian Nurhadi +2

This review examines how digitalization affects financial reporting of MSMEs in the green economy. It finds that digital tools improve efficiency and transparency but integration of ESG indicators and standardized sustainability reporting r…

Yahaya, Onipe Adabenege

This study examines the effect of ESG disclosure on firm value (Tobin's Q) for 148 Nigerian listed firms from 2010-2024 using panel regression. Governance disclosure has the strongest positive impact, while environmental and social disclosu…

Yenyen Yip

This study examines the relationship between ESG disclosure performance and audit fees in Malaysian listed firms, and whether institutional ownership moderates it. Using 323 firm-year observations from 49 firms (2012-2020), it finds a posit…

Muhammad Pondrinal, Elvira Luthan

This study examines the effects of ESG disclosure and intellectual capital on ROA for 14 Indonesian banks (2019-2023), with board gender diversity (BGD) as a moderator. ESG disclosure significantly improves ROA, while intellectual capital h…

Evana Pasaribu, Martua E. Tambunan

This study examines how Sustainable Finance practices affect financial performance in Indonesia's NDC priority sectors using 2024 sustainability ratings, GRI benchmarks, and POJK 51/2017. It finds that mature ESG governance improves cost ef…

Kamble, Riteeka Rajeshwar, Takalkar, Shivaji Dhondiba

This paper critically examines the relationship between environmental auditing and corporate sustainability reporting in India. It finds that while environmental auditing has improved compliance and disclosure, gaps remain in uniformity, in…

Jefferson Palácio de Oliveira, Lucas Mendonça dos Santos, Lucimara Aparecida da Silva Pereira +6

This integrative review examines how corporate governance mechanisms (independent boards, audits, compliance) influence accounting information quality and sustainability disclosure credibility. It finds that strong governance reduces greenw…

Maithili Prashant Dhuri, Ritu Sinha, Smita Shukla

This study analyzes ESG disclosures of seven Indian chemical companies using content analysis, categorizing themes like environmental stewardship and governance. It examines how disclosure quality relates to financial performance, finding i…

M. Saiful Rizal, Merlin Diva Mefia, Firman Ramadhani +1

This systematic literature review of 40 articles (2021-2025) examines the influence of independent audit committees, board gender diversity, and institutional ownership on ESG disclosure among Indonesian companies. Audit committee independe…

Moch. Rusli, Asiah Wati, Haq Muhammad Hamka Habibie

This study examines the impact of ESG scores on bank financial performance (ROA, ROE) in Indonesia and Malaysia using panel data from 2020-2024. Results show no significant effect of sustainability disclosures; instead, net profit margin an…

Richard Yeaw Chong Seow, Nejla Ould Daoud Ellili

This systematic review of 213 articles on ESG disclosure in the MENA region reveals increasing emphasis following regional reforms (e.g., Saudi Vision 2030, UAE Green Economy Strategy), but uneven reporting, especially in non-GCC countries.…

Jitheesh Thilak, Devika Ramachandran, Sagee Geetha Sethu +1

This article compares ESG regulation and directors' fiduciary duties in the EU, UK, and UAE. It finds a fragmented landscape: EU prescriptive disclosure/due diligence, UK principles-based, UAE market-led. The divergence creates legal uncert…

Francesca Grassetti, Daniele Marazzina

This study proposes a standardized ESG rating methodology integrating GRI standards and SDGs, using only public data with missing data handling. Applied to European and US financial and manufacturing firms, it offers a transparent, reproduc…

Nesma Hassan, Amr ElAlfy, K. Gülnaz Bülbül +2

This scoping review analyzes sustainability reporting and ESG disclosure practices in the airline industry based on literature from 2018-2024. The Global Reporting Initiative (GRI) is the dominant framework, with airlines in Europe and Nort…