GX & Decarbonization Research

Pincky AKTER, Jaba CHAKRABORTY, Razia NAGINA +1

This study examines the impact of ESG reporting on financial performance in the Indian automobile sector. Using panel data from all BSE-listed auto firms (2015-2023), it addresses endogeneity with fixed effects and lagged instruments. Findi…

Manu Abraham

This study examines the bidirectional relationship between ESG metrics and earnings management in 82 Indian firms (FY2018-2024). It finds that the Governance pillar is most effective in curbing managerial opportunism, while Environmental an…

Olumide Samson Ola, Mohd Lizam, Rotimi Boluwatife Abidoye +1

This study analyzes the impact of ESG disclosure dimensions on the financial performance of Malaysian REITs using a static panel approach. Environmental and governance disclosures significantly influence Tobin's Q, while social disclosures …

Alessandro Bernardo, Domizia Vescovo, Riccardo Censi +3

This study examines the relationship between environmental innovation and ESG scores in the global agri-food sector using panel data from 633 firms (2013-2023). It finds that environmental innovation enhances ESG scores, but green revenues …

Archan Mitra, Ruma Roy

This paper examines how strategic communication by directors enhances ESG accountability under EU regulations like CSRD and ESRS. It analyzes case studies of EU firms to propose frameworks for avoiding greenwashing and aligning messaging wi…

Asri Lutfiani, Musfirah Majid, Herna Rizaldi

This study uses longitudinal analysis (2020–2024) to examine factors affecting integrated reporting disclosure (IRD) among Indonesian state-owned enterprises (SOEs). It finds that third-party assurance and investor protection positively and…

Dr. Odutola,, Oluyemi, Adekunle, Dada, Surajudeen, Adeleke, Oluwabukola +1

This study examines how professional accounting qualifications affect the quality of sustainable financial reporting in Ogun State, Nigeria. Findings show generally low reporting quality but strong positive relationships between qualificati…

Anne-Marie Hubert, Nathalie De Marcellis-Warin, Tania Saba +1

This report examines the convergence between sustainability disclosure standards for financial markets and the need for trustworthy AI governance in the workplace. It explores using existing ESG indicators and ISO standards to address gaps …

Meenakshi Kaparwan, Resham Goyal, R. C. Dangwal

This study proposes an Environmental Disclosure Index (EDI) based on UN SDGs to assess the disclosure practices of Indian Nifty 50 firms. Analyzing 150 reports over three years, they found an overall performance of 53.28%, with Infosys as t…

Lagos, Aristoklis

This thesis reviews sustainable finance and ESG frameworks, analyzing EU regulations such as CSRD and SFDR. It includes an empirical study on ESG and corporate risk in US energy and tech sectors, bridging theory and practice for sustainable…

Jacqueline Jamsheed, Linda Ragland

This study examines whether municipal ESG disclosures, specifically support for community gardens, are associated with lower bond interest costs. Analyzing New England municipalities, it finds a negative correlation between disclosing such …

Shilpa Laxman Chabukswar, Kishor Shankar Nikam

This paper analyzes global sustainable banking models, focusing on ESG integration, green lending, and sustainability reporting. It finds that Indian banks lag behind international best practices and recommends comprehensive sustainability …

Sifan Xu, Katie Haejung Kim, Bugil Chang

This study examines how top S&P 500 companies frame social responsibility, impact, and purpose in non-financial reports using semantic network analysis of 122 reports. It finds that purpose anchors values, impact emphasizes outcomes, and re…

Marcello, Antony, Septianus, Andre, Rimi Gusliana, Mais

This systematic literature review of 28 SINTA-accredited articles examines the mixed relationship between green finance (CSR, green accounting, ESG) and corporate financial performance. It identifies positive effects via efficiency and repu…

Devarshi Rajendrabhai Shah, Dr. Delnaz Jokhi

This paper examines the role of environmental accounting in integrating environmental costs and impacts into corporate decisions in India. It highlights how environmental accounting enhances transparency, supports compliance with regulation…

Vandana Gaur, Neeta Gupta, Sujata Gupta

This paper advocates for a paradigm shift in sustainable finance towards human-centered automation, where AI and automated systems are implemented with human values, needs, and well-being at the core, rather than pure efficiency and profit …

Ria Aprilia, Eny Maryanti

This study examines the effect of ESG disclosure on corporate reputation, with financial performance as a mediator and board independence as a moderator. Empirical analysis shows that high-quality ESG disclosure improves financial performan…

Oindrilla Ghosh, Binod Kumar

This paper argues that policy reform and legal innovation are interdependent for a climate-resilient future. ESG frameworks align corporate duties with societal goals but require robust environmental law to avoid greenwashing. A just climat…

Pooja, Saurabh Chandra, Swarnima Gorani +2

This paper examines the legal framework for AI and automation in ESG green investment strategies. It highlights challenges of transparency, data accuracy, and greenwashing, advocating for clear regulatory guidelines.

Sónia Calado

This chapter conceptualizes accounting as a symbolic and narrative infrastructure that co-constructs economic systems. It uses interdisciplinary perspectives like legitimacy theory and narrative economics to argue that accounting shapes mea…