GX & Decarbonization Research

Maurizio Pompella, Lorenzo Costantino

This paper investigates how multinational companies navigate ESG compliance amid new regulations, technological disruption, and geopolitical concerns. Using a Principal Component-Mahalanobis framework on 2015-2023 data, it identifies three …

(著者不明)

This paper comprehensively assesses the environmental performance of 11 multinational corporations (Apple, Nvidia, Microsoft, etc.) from 2020-2024, focusing on GHG emission reductions and resource efficiency. It analyzes Scope 1, 2, 3 emiss…

Irina Kryukova, Serhii Rudenko, Oleksandr Nakisko +2

This paper analyzes the changing role and responsibilities of accountants in Ukrainian companies as they integrate IFRS with sustainable development principles. It proposes a four-stage methodology for reflecting sustainable development ris…

P. Hathaipichitchai, P. Wongthong, P. Peerapong +1

This study surveys 400 Thai entrepreneurs and investors on green finance and ESG investment knowledge, attitudes, and behaviors. While knowledge is high (74%), actual investment behavior is moderate due to concerns over returns and transpar…

Dr. Gaurav Aggarwal, Umar Ali Khan, Dr. Mohd. Muslim +1

This study explores the role of green finance, ESG integration, renewable energy projects, regulatory frameworks, and corporate sustainability in achieving Oman Vision 2040. It develops the Oman Sustainable Investment Framework (OSIF) to ch…

Alsideeq Saleem Mohammed Abu Ighrarah, Wagdi M. S. Khalifa

This study analyzes the impact of sustainable finance (green finance, emission reduction, sustainable products, environmental investment) on financial performance (ROA, RNOA) for NYSE-listed non-financial firms from 2008-2024 using dynamic …

Dr. Zahiduzzaman Zahid1* , Dr. Zubair Muhammad Ehsanul Haque2, Md. Shahed Alamm3 , Muhammad Masud Parves4, Munshi Md Ashfaqul Alam5

This paper examines the evolution of Islamic finance from riba prohibition to risk-sharing models and toward regenerative finance emphasizing ecological restoration and social equity. It analyzes convergence with ESG and impact investing, h…

Xiaoqin Liu, Yishan Zhang, Zequan Jiang

This study uses corpus-based discourse analysis to compare CSR and ESG reports of major Chinese and American commercial banks (2019-2022). It finds that Chinese banks emphasize policy alignment and green financial products, while American b…

Abel Dula Wedajo, Mohd Abass Bhat, Chandan Kumar Tiwari +1

This study examines the impact of foreign bank expansion on ESG performance and green innovation in Chinese A-share listed firms from 2015 to 2022. Using panel data, it finds that proximity to foreign bank branches (within 10-30 km) positiv…

Marta Kopytko

This paper presents theoretical and methodological foundations for managing financial stability and financial risks of innovation-active enterprises during the transition to a circular economy. It develops a multiparametric model integratin…

Mамараджабов Фарход Бахтиярович

This paper analyzes the role of environmental management standards in driving sustainable development and the green economy. It examines how international standards such as ISO 14001, EMAS, GRI, and IFRS S1/S2 affect corporate competitivene…

Binyu Liu, Qijun Jiang

This study analyzes how environmental regulations leverage management ability to drive sustainable productivity in Chinese A-share firms (2015-2022). Using DID, DEA-Tobit, and entropy-weighted methods, it finds that stringent regulations en…

Carlo Drago, Massimo Arnone, Angelo Leogrande

This paper analyzes N2O emissions from an ESG perspective using econometric and machine learning methods. It identifies forest degradation, energy intensity, and income inequality as key determinants. Developed nations, despite better effic…

Siti Nurlatifah, Tri Widyastuti, Nurmala Ahmar

This study examines how ESG disclosure, sustainability performance, and financial performance affect firm value, with corporate reputation as mediator and sustainability reporting quality as moderator. Using 114 observations from 19 Indones…

Hamzeh Al Amosh, Saleh F. A. Khatib

This study analyzes 726 healthcare firms across 10 European countries from 2016 to 2022, examining the impact of COVID-19 on sustainability disclosure and ESG scores. Firms following GRI guidelines showed improved disclosure scores and mini…

E.S. Sina, D. Vennila

This study analyzes sustainability reports (BRSR) of Indian banks using qualitative content analysis. Only 28% fully align with TCFD pillars, and Scope 3 disclosure is limited. Larger banks show better ESG integration, but alignment with in…

Bence Lukács, Robert C. Rickards, Péter Molnár +2

This paper assesses ESG reporting practices in the automotive, construction, and energy industries in Central Eastern Europe (CEE). Using Python-based text mining on 60 sustainability reports from 2021, it finds significant variance in qual…

PRIYANKA SINGH, ASHISH PATEL

This paper investigates ESG reporting practices among Nifty 50 companies in India, analyzing adherence to global standards, challenges, and the impact on corporate behavior. It provides insights into the current landscape of sustainability …

Ari Warokka, Jong Kyun Woo, Aina Zatil Aqmar

This study examines the relationship between ESG disclosure (sustainability reporting) and financial performance, moderated by herding behavior in capital structure, among non-financial firms in five ASEAN countries. Using PLS-SEM and multi…

null Mrs. Apoorva Danesh Muttur, null A. N. Tamragundi

This paper provides a conceptual overview of ESG, tracing its evolution as a sustainability benchmark, comparing cross-country disclosure practices, and distinguishing it from CSR. It analyzes opportunities and challenges for companies adop…