GX & Decarbonization Research

Hamzeh Al Amosh

This study examines the impact of accounting reporting complexity on ESG disclosure quality using 5,146 firm-year observations from U.S. firms (2012-2021). It finds a significant negative effect on environmental and overall ESG disclosures,…

Yahaya, Onipe Adabenege

This study examines the impact of institutional and foreign ownership on ESG disclosure among 143 listed firms in Nigeria using panel regression. Results show a significant positive relationship, suggesting these ownership types enhance cor…

Imran Khan, Anup Kumar Saha, Md. Anisul Islam Sajib +1

This study examines the relationship between ESG disclosure and corporate governance in firms listed on the Dhaka Stock Exchange (2014-2021). Using GRI-based content analysis, it finds that larger boards, foreign directors, and audit commit…

Yaxin Zheng

In the digital transformation era, enterprises face demands for higher ESG disclosure quality, but traditional management accounting struggles to integrate dynamic ESG data. This study uses mixed methods to analyze pathways where digital te…

Xingyu Chen

This paper distinguishes between ESG disclosure quantity and quality and examines their impact on corporate tail risk. Using a dataset of 4,044 Chinese A-share listed firms from 2011 to 2022, it employs machine learning to quantify ESG disc…

Socoliuc, Mihaela Ionela, Ionescu, Bogdan-Ştefan, Guinea, Flavius Andrei +3

This study analyzes the relationship between ESG disclosure scores and financial performance for 67 companies listed on the Bucharest Stock Exchange (2020-2022). Results show that higher ESG disclosure improves earnings per share but does n…

Ling‐Jing Kao, Chih‐Chou Chiu, Tai‐Hsi Wu +1

This study develops an integrated framework explaining how ESG-SDG alignment influences firm performance over time, moving beyond static interpretations. Using BERTopic and LSTM models on 205 Taiwanese ICT firms, it finds that ESG topics al…

Glen Hutchings

This study experimentally tests whether a simplified ESG score (nudge) embedded in sustainability reports influences retail investors' decisions. The ESG nudge significantly increases investment in high-sustainability firms, while complex t…

Dianwicaksih Arieftiara, Shinta Widyastuti, Masripah Masripah +2

This study examines how the largest ownership structure influences ESG reporting, tax avoidance, and firm value in emerging markets (Indonesia and Malaysia). Using panel data from 2012-2023 for non-financial firms, findings show that in Ind…

Siti Nor Adawiah Hussin, Nik Zam Nik Wan, Azilawati Abdullah Abd Aziz +2

This conceptual paper analyzes key determinants of ESG disclosure by Malaysian listed companies. Using stakeholder, legitimacy, and institutional theories, it identifies firm-level factors, board characteristics, internal governance, and da…

Ummar Faruk Saeed, Ishmael Wiredu

This study examines how CEO characteristics (foreign experience, compensation, interlocks, education, power) influence ESG disclosure in 368 manufacturing firms in Latin America and the Caribbean (2013-2023). Using dynamic GMM and quantile …

null Annisa Nur Fitria, null Mariana Mariana

This study examines the relationship between ESG disclosure intensity and corporate performance (ROA) for 37 energy and mining companies listed on the Indonesia Stock Exchange from 2021-2023. Using multiple linear regression, it finds that …

Sheren Susanto, Nicholas Lai Wijaya, Ivan Bryan Hotasi Samosir +1

This study analyzes the impact of ESG disclosure and GHG Scope 1 emissions on market return (EPS) for US companies listed on NASDAQ from 2014 to 2022. ESG disclosure shows a positive and significant relationship with EPS, while Scope 1 emis…

Devinta Aulia Damayanti, Ulil Hartono

This study analyzes 21 Indonesian listed companies (2020-2023) to examine the impact of GHG emission intensity reduction and ESG disclosure on financial performance (ROA). Results show that GHG reduction and environmental disclosure have no…

Rajeswari Bhandari, Ankita Gaikwad, Pushpa Prajapati, Malvika Nambiar, Shikha Mourya

This study compares ESG integration among Indian banks in Mumbai (SBI, HDFC, ICICI). Private banks show higher disclosure transparency, while public banks excel in social outreach. Regulatory pressure from SEBI and RBI accelerates sustainab…

Asaad Mubarak Hussien Musa, Rayan Alqubaysi, Hassan Ali Alqahtani

This study examines the impact of board characteristics (size, gender diversity, independence, expertise, compensation) on ESG disclosure for 78 Saudi-listed firms from 2021-2023. Regression results show that board background/skills, female…

Gianluca Moretti, Simone Terzani, Gennaro De Novellis

This study is the first to simultaneously examine the influence of firm and state political ideology on ESG disclosure. Using panel regression on US firms from 2013-2020, it finds that liberal ideology is associated with higher ESG disclosu…

Erlina Ismawati, Santi Novita

This study examines the moderating role of audit committees in the relationship between sustainability reporting and tax avoidance among Indonesian multinationals from 2019-2023. Panel data analysis reveals that higher sustainability disclo…

Dadan Ramdhan

This study qualitatively analyzes the impact of ESG disclosure on sustainable investment in Indonesia's capital market. While regulatory frameworks by OJK and IDX provide a foundation, compliance-oriented disclosure, fragmentation, and gree…

null Nabila Delviana Putri, null Retno Yuni Nur Susilowati

This study examines the impact of board size, board independence, institutional ownership, audit committee size, and cross-listing on ESG disclosure quality for energy and basic materials firms listed on the Indonesia Stock Exchange (2019-2…