GX & Decarbonization Research

Alberlyn Jo Mary L. Alegre

This narrative review (2015-2025) examines how ESG reporting drives circular economy innovation and Triple Bottom Line performance in Philippine manufacturing. Regulations like SEC MC No. 4 (2019) and the EPR Act (2022) boost reporting, but…

Lesya Leshchii

This paper analyzes the features of ESRS implementation in Ukraine's banking sector within the context of European integration. It highlights regulatory developments under CSRD and national strategic documents, the current state of ESG repo…

Sultan Abdullah Alabdullatif

This study analyzes panel data from 20 Saudi listed firms (2019-2024) to examine the association between ESG disclosure and stock price synchronicity. Using a log-odds transformation of market-model R-squared, it finds a statistically signi…

(著者不明)

This paper outlines the ESG challenges that the Japan Roadmap imposes on Japanese corporate pension funds, discussing the need for ESG integration in pension asset management. Specific analysis is unclear, but it aims to bridge policy docum…

Linda Afifah, Devi Nadia Agustina, Ari Al Dini +4

Using SEM-PLS on 88 firm-year observations from Indonesian energy and mining firms, this study finds that both digital sustainability reporting (GRI-based) and green innovation positively affect sustainability information quality, explainin…

Ghina Muthmainnah Zain, Umi Widyastuti, Dicky Iranto

This study analyzes the impact of sustainability reporting, intellectual capital, and credit risk on financial performance (ROA) of 13 digital banking (fintech) firms listed on the Indonesia Stock Exchange from 2019-2024 using panel data re…

Kholifah Oktaviani

This study examines the effect of ESG disclosure on firm value (PBV) and the moderating role of leverage, using panel data regression (EGLS) on Indonesian energy sector firms (2022-2024). ESG disclosure positively affects firm value, but hi…

Muhammad Shahbaz

This study examines the impact of ESG controversies on stock price crash risk using a sample of 620 Chinese listed firms (2014-2024). Contrary to theoretical expectations, ESG controversies are negatively associated with crash risk, suggest…

Do H.T.

This paper empirically analyzes the relationship between ESG integration and financial performance of commercial banks in Vietnam. It aims to assess the impact of ESG factors on bank profitability and risk management, demonstrating the effe…

Anisa Eka Askiantari, Abdul Rohman

This study examines the effect of ESG performance on audit report lag (ARL) with audit firm size as a moderator, using panel data from Indonesian manufacturing firms (2019-2024). Results show governance score significantly reduces ARL, whil…

P. K. Singh, Rahul Kushwah

This paper compares CSR, impact investing, and social entrepreneurship, examining their concepts, historical evolution, operational models, and regulatory frameworks. It highlights India's Companies Act 2013 CSR provisions and the global ri…

Yevhenii A. Lytvynov, Volodymyr Anichkin

This article theoretically examines ethical finance as an integrated framework for promoting corporate sustainability. It clarifies distinctions between green, ESG-oriented, and ethical finance, arguing that principles like human-centricity…

Deepika Anand Krishnamurthy

Using a balanced panel of 186 Indian NSE-listed firms, this study applies system GMM to show that board independence, gender diversity, and sustainability committees significantly improve ESG disclosure quality, which in turn is associated …

І. І. Румик, Іван Мельніченко, Павло Коваль

This paper discusses transforming corporate resource management towards sustainable development and circular economy principles. It proposes a three-level classification of resource management models and systematizes implementation tools in…

Mahfoudh Hussein Mgammal, T. Alruwaili

This study examines how capital structure and strategic drivers (ESG, R&D, digitalization, board diversity) affect profitability in Saudi Arabia during Vision 2030. Using fixed-effects panel regression on 2067 firm-year observations (2018-2…

Leal, Rubens Savaris, Bortolotti, Mônica Aparecida, Novak, Maricléia Aparecida Leite +4

This study examines the relationship between the quality of ESG disclosure and informational asymmetry in Brazilian listed companies. Using quantitative methods, it links disclosure levels to proxies like bid-ask spread. It also discusses t…

Ms. Kavita Pareek, Dr. Roopali Prashant Kudare

This study examines the relationship between financial characteristics and ESG adoption readiness in five Indian food processing companies (FY2023-2025). Using a Financial Readiness for ESG Adoption Index (FREI) based on profitability, liqu…

Rauf F.

This paper empirically examines how executive turnover affects the quality of corporate social responsibility (CSR) disclosure, with political embeddedness as a moderator, using Chinese firm data. It suggests that executive changes alter di…

Makhathini R. Lungani, K. Aliamutu

Analyzing 64 JSE-listed non-financial firms (2018-2023), this study finds ESG disclosure negatively associated with ROA but positively with ROE and ROIC, suggesting short-term costs yet long-term value creation in an emerging market context…

Intan Nur Lizsa, Lisa Rahmawati, Agus Triyani +1

This study analyzes the sustainability report of Indonesian mining company PT Alamtri Mineral Indonesia Tbk for 2025 against GRI Standards 2021, assessing materiality, transparency, and accountability. It found 80 of 117 indicators disclose…