GX & Decarbonization Research

Najihah Abdul Rahim, Norhaidah Ahmad, Joeaiza Juhari +2

This case study examines SD Guthrie Berhad, a leading Malaysian palm oil producer, to analyze how climate-related risks are managed through ESG practices and sustainable finance. It addresses deforestation, emissions, and biodiversity chall…

Adis Silvi Amalia, Ni Nyoman Alit Triani

This study analyzes the impact of ESG disclosure on firm value (Tobin's Q) for 288 Indonesian listed companies. ESG disclosure and firm size positively affect firm value, while leverage has a negative effect. The findings suggest ESG transp…

Saiful Anwar, Dian Agustia, Wiwiek Dianawati +1

This study examines the effect of the Women Leadership Index (WLI) on sustainability reporting assurance and assurance level using 13,107 firm-year observations from 1,781 non-financial firms across Asia-Pacific, Europe, and MEA (2016-2023)…

Sarosh Mustafa

This paper compares ESG disclosure practices among three major Indonesian palm oil companies: Astra Agro Lestari, Golden Agri-Resources, and Wilmar International. It evaluates the quality and transparency of disclosures addressing environme…

Patricia Diana, Rosita Suryaningsih, John CG Lee

This study analyzes how ESG disclosure components (E, S, G) affect accounting-based (ROA) and market-based (Tobin's Q) performance for PROPER-rated Indonesian listed firms. Using 26 firms and 78 firm-year observations from 2021-2023, regres…

Abdurrahman Faiz Ghifari, Retno Yulianti

This study examines the impact of ESG disclosure, asset turnover, and working capital turnover on ROA for 113 Indonesian industrial firms using multiple regression. ESG disclosure and asset efficiency significantly affect financial performa…

Nassreddine Garoui

This study examines the impact of corporate governance attributes on ESG disclosure in Saudi non-financial listed firms using panel data from 2020-2024. Employing fixed-effects, 2SLS, and System-GMM, it finds that board gender diversity, CE…

Saprida Khoirotunnisa, Maylia Pramono Sari

This study analyzes determinants of sustainability assurance levels (none, limited, reasonable) among Asian energy firms using panel data regression. Findings show that assurance provider attributes, media pressure, and profitability positi…

Ariela Caglio, Xi Chen, Gaia Melloni

This paper empirically examines the relationship between ESG pay features (incorporating ESG metrics into executive compensation) and firm value among international adopters of integrated reporting. It investigates whether ESG-linked compen…

Marina Gordova

This paper systematically categorizes risks in ESG information formation, including methodological inconsistencies, reporting scope errors, estimated data use, information system and internal control deficiencies, greenwashing, greenhushing…

Patatoukas, Panos N.

This paper argues that ESG ratings do not adequately reflect corporate carbon emissions, and that ESG-focused investing may actually hinder portfolio decarbonization. It provides empirical evidence of a paradox where higher ESG scores do no…

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…