GX & Decarbonization Research

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…

Maha Fahad, Mariam Abdulla, Shamma Albreiki +2

This study compares the impact of ESG factors on the valuation of Islamic and non-Islamic banks using data from 40 banks. Findings show similar ESG scores but non-Islamic banks have better disclosure. Islamic banks are more profitable but E…

Andesta Brilian Nelson, Annisaa Rahman

This study analyzes the effect of ESG performance and fair value hierarchy (levels 1, 2, 3) on earnings management using a sample of 201 non-financial firms from 2018-2023. Results show ESG has a significant negative effect on earnings mana…

Luisa Díez‐Echavarría, Hernán Darío Villada‐Medina

Using qualitative system dynamics, this study analyzes systemic resistance to ESG practices in Colombia's regulatory framework. Causal loop diagrams reveal feedback structures promoting symbolic compliance over substantive action. Three reb…

Sany Sany, Jordan Hartono, Michelle Susanto

This study evaluates the governance pillar of ESG for six major Indonesian banks using Refinitiv data and textual analysis. Average governance score was high (74.62), with management scoring highest (83.78). It highlights gaps in CSR strate…

Nia Yulianty, Rendi Kusuma Natita

This study examines the impact of ESG performance and leverage on the cost of capital for 14 Indonesian mining firms from 2022-2024. ESG shows no significant effect, while leverage has a negative and statistically significant relationship w…

Galyna Chornous, Maryna Horna, Oleh Hustera

This paper examines the role of Process Mining in ESG integration for Ukrainian enterprises. It shows that combining process-oriented management, data analytics, and digital platforms improves ESG data accuracy and operational decision-maki…

IJMSRT

This study conceptually examines Integrated Reporting (IR) through the Triple Bottom Line approach, arguing that IR enhances transparency, accountability, and stakeholder engagement, linking short-term profitability with long-term value cre…

(著者不明)

This study examines the impact of ESG disclosure on IPO valuation in emerging markets (2017-2024). Companies with comprehensive ESG pre-IPO reports exhibit reduced underpricing and higher long-term value, though effects vary by industry and…

Ha Nguyen Viet, Vinh Phung The, Hien Nguyen Minh

This study analyzes how financial and governance structures affect CSR disclosure in 26 Vietnamese listed commercial banks from 2014 to 2024. Using a CSR disclosure index and FGLS models, it finds that bank size and return on assets positiv…

Hernisa Hernisa, Alfonsa Dian Sumarna

This study examines the impact of ESG and economic disclosures on firm value in Indonesia's energy sector (2021-2023). Findings show that economic, environmental, and governance disclosures individually do not significantly affect firm valu…

Mahdi Alhamami, Ahmed Almahuzi

This study examines the impact of digital transformation on integrated reporting (IR) quality for Saudi listed firms before and after COVID-19 (2018-2019 vs. 2020-2022). Using panel data analysis, it finds that digital transformation signif…

Natal Manihuruk, Poppy Nurmayanti M, Nanda Fito Mela

This study examines whether board commissioners' diversity (gender, education, age) influences water disclosure in Indonesian state-owned enterprises from 2019 to 2023. Results show that age diversity significantly improves disclosure, whil…

S Remya

This bibliometric review maps CSR and environmental sustainability research in developing economies from 1998-2024. Using 358 articles, it identifies core journals, authors, and four thematic streams. It highlights a post-2015 increase in p…

Sartika, Dewi, Rahmi, Fitria, Mulyani, Fitrah +1

This bibliometric analysis of 46 Scopus articles (1996–2025) maps research trends on creative accounting and earnings management, identifying three thematic domains: governance & ethics, financial behavior & accrual manipulation, and instit…