GX & Decarbonization Research

NADIR, SOUKAINA, EL ARIF, FATIMA ZAHRA

This systematic literature review assesses Islamic finance as an ethical and sustainable financial model. Analyzing 62 articles (2010-2024), it finds that Islamic instruments like green Sukuk and Takaful are converging with ESG standards, t…

Biplab Kumar Dey, Prof. Mihir Kumar Shome

This study analyzes the relationship between green banking implementation and profitability (ROA, ROE) using panel data from 16 Indian commercial banks from 1996 to 2019, with 2005 as the transition point. Fast Data Panel Regression models …

null Uci Oktavia, null Rista Intan Permatasari, null Febrika Nurfianti +2

This study examines the contributions of sustainable investment, government policy, and community engagement to achieving the SDGs, using Indonesia as a case. It highlights the integration of ESG principles, government regulations and incen…

Riris Desy R Tondang, Linda Kusumaning Wedari

This study examines the impact of ESG disclosure, corporate governance (board size), and financial performance (ROA, ROE) on dividend policy (dividend payout ratio) for 45 manufacturing firms listed on the Indonesia Stock Exchange from 2018…

null Kardar Ismael Hamad, null Amanj Younes Osman

This study examines the impact of sustainability reporting disclosure on financial performance using data from three private banks in Erbil, Iraq (2020-2023). Correlation and regression analyses reveal a positive association between ESG dis…

Minjung Kwak, Suah Kim, Hyunwoo Park +2

This study analyzes ESG disclosure consistency in 21 South Korean universities using text mining. Governance issues show high materiality and disclosure, while environmental and social issues have disclosure gaps despite importance. Propose…

Iyanu Emmanuel Olatunbosun, Olawale Victor Olalude, Stanley Osinachi Okafor

This study examines the relationship between ESG reporting and stakeholder trust in Nigeria's oil and gas sector through a systematic literature review. Social and environmental disclosures show significant positive effects on market perfor…

Esraa Esam Alharasis

This study examines the moderating role of COVID-19 on the link between ESG scores and earnings management (EM) in 50 Jordanian family firms. Results show that during the crisis, firms with stronger EM practices have higher ESG scores, with…

Zaharah Abdullah, Nor Aishah Mohd Ali, Siti Fatimah Noor Minha +4

This paper explores web-based ESG reporting in Malaysian State Islamic Religious Councils (SIRCs). Based on multi-site qualitative research across 13 institutions, it proposes an integrated framework combining environmental stewardship, sta…

Chelsya Chelsya

This study analyzes the impact of ESG disclosure and its components (Environmental, CSR, Corporate Governance) on firm performance (Tobin's Q) for 27 Indonesian energy firms listed on the IDX from 2020-2022. ESG disclosure positively affect…

Olufemi Akinloye Oyedare, Olaniyi Olowu Ajewole

This study examines the impact of audit quality (auditor size, industry specialization, audit tenure) on sustainability reporting quality and stakeholder credibility perceptions in six listed pharmaceutical firms in Nigeria. Regression anal…

Mona Basali

This study examines the impact of financial performance (ROA) and board size on ESG disclosure in Saudi Arabia, using 260 firm-year observations from 2009 to 2023. Regression results show board size has a negative and significant relationsh…

Jeilan Hamrianto, Pingkan Lasmaria S, Billy Ivan Tansuria

This study analyzes the effect of GRI G4-based ESG disclosure scores on stock prices for 38 mining companies listed on the Indonesia Stock Exchange (2019-2023), with profitability (ROA) as a moderator. Results show no significant relationsh…

null Dela Wahyu Putri Awanda, null Ida Bagus Ketut Bayangkara

This study analyzes sustainability accounting and ESG disclosure at two major Indonesian companies, PT Unilever Indonesia and PT Pertamina, both ASRRAT winners. Both firms disclose emission reductions, renewable energy use, and community em…

Azwani Aulia, Adria Wuri Lastari, Vaya Dillak

This study quantitatively examines how profitability, financial slack, and board gender diversity influence ESG disclosure in Indonesian and Malaysian banks. Using multiple regression on 60 listed firms, it finds that all three factors sign…

Brescia, Valerio

This study analyzes parental leave disclosures in sustainability reports of Italian listed companies between 2017 and 2024. While disclosure has increased, significant gaps remain in depth and comparability, limiting substantive accountabil…

Afril Yani Rompas, Sutandijo Sutandijo

This study examines the impact of ESG practices and accounting conservatism on investment efficiency using data from ESG Leaders firms on the Indonesia Stock Exchange (2019-2023). Panel regression reveals that while ESG alone does not signi…

Lusiana Handayani, Clarashinta Canggih, Basyirah Ainun +1

This study examines the impact of ESG disclosure integrated with Islamic screening on firm value, using companies listed on the Indonesia Sharia Stock Index (ISSI). Using pooled OLS with random effects, it finds that ESG scores significantl…

null Yenny Hirmaleny, null Endang Ruhiyat, null Sugiyanto

This study examines how board diversity, corporate activities, and green commitment affect sustainability report disclosure, with green strategy as a moderator, using Indonesian SRI KEHATI Index firms (2019–2023). Results show only green co…

Iqbal Pangestu Santoso

This study examines the impact of ESG disclosure and profitability ratios on firm value in Indonesia's food and beverage industry using panel data regression (2019-2023). It finds that ESG disclosure and ROA positively affect firm value (PB…