GX & Decarbonization Research

(著者不明)

This paper summarizes the integration of SDGs-related disclosure information into accounting education. It reviews practical cases and challenges in educational settings, suggesting future directions for curriculum development.

Safwan Altarazi, Sarah Haddaden

This study uses exploratory factor analysis on 50 ISO 14001:2015-certified Jordanian firms to assess environmental, economic, and social performance. Environmental performance, driven by circular economy and energy efficiency, dominates; ec…

Э.А. ХАЛИКОВА

This study proposes methodological approaches for forming an accounting and information model of ESG activities for large industrial enterprises in Russia. It develops a unified list of disclosure topics and a hierarchy of indicators, illus…

W. Putri, A. Zamroni, Roel F. Ceballos +1

This study qualitatively analyzes CSR and sustainability reports of ten Indonesian mining companies to assess their contributions to SDG 13. It finds growing use of low-carbon technologies and nature-based solutions, but weak effectiveness …

E. Agha, F. O. Ashogbon

This study examines the effect of ESG disclosure on bank risk-taking (measured by non-performing loans) and sustainable growth rate using Nigerian bank data from 2014-2023. Environmental disclosure significantly reduces risk-taking, but ESG…

Mona Nur Adhillah, I.andFuadah Meutia, S. F. Kartasari

This study examines the impact of foreign ownership and sustainability committees on sustainability disclosure in non-financial listed firms across five ASEAN countries (Indonesia, Malaysia, Singapore, Thailand, Vietnam) from 2015-2023. Res…

H. Wibowo, Ismail R. Noy, Entar Sutisman

This systematic literature review evaluates challenges in implementing ESG principles in corporate financial reporting. Key obstacles include inconsistent standards, internal resistance, and resource limitations. Successful integration requ…

Kalashree Umesh, Manish Kumar Srivastava, Ajitabh Ambastha +1

This systematic literature review examines ESG adoption and sustainability reporting in Indian medium-scale textile MSMEs. It identifies financial, operational, and knowledge barriers, and develops a conceptual framework integrating Triple …

Lisa Maharani, Nasya Paramiya, Zul Azmi

This systematic literature review (PRISMA protocol, 11 peer-reviewed articles from 2018-2025) examines how Stakeholder Theory explains corporate motivations for sustainability and integrated reporting. Findings show stakeholder pressure and…

Martins Kutus Oloruntoba PhD, FCA, Dawuk Walshak Danjuma Msc. FCA

This study investigates the relationship between corporate governance mechanisms and sustainability reporting among listed manufacturing firms in Nigeria. Using data from 2010-2024, it finds that board nationality diversity positively influ…

Peter Peter

Using panel data from five Nigerian listed manufacturing firms (2015-2024), this study finds that audit committee characteristics (size, diligence, independence, gender diversity) positively affect ESG disclosure scores, and firm size moder…

Jasman Tuyon, Chia-Hsing Huang, Aidi Ahmi +2

This paper presents a bibliometric review of 588 documents on sustainable corporate finance (SCF) from 1983-2024. It finds that ESG reporting and SCF remain disconnected, with social and governance aspects underexplored. The review establis…

Kam C. Chan, Yuan‐Teng Hsu

This paper reviews recent advances in corporate ESG and CSR engagement in emerging markets, focusing on the role of sustainable finance and government. It likely synthesizes drivers and barriers for ESG adoption in these contexts.

Jianghang Gu, Yang Duan

This paper investigates the impact of technological diversity and digital finance on corporate sustainable development performance. It analyzes how digital finance adoption enhances technological diversity and improves sustainability metric…

Loso Judijanto, Putri Ridhotul Uliyah

This bibliometric analysis examines the evolution, intellectual structure, and emerging trends in corporate finance talent development research. Using Scopus data, it identifies key themes, influential publications, and leading contributors…

DURGESHWARY KOLHE, Arshad Bhat

This review explores the psychological drivers of economic sustainability, focusing on the integration of green finance and CSR. It identifies key psychological factors (values, attitudes, leadership) that influence adoption of sustainable …

Jianmu Ye, Jianfeng Wen

This study examines how financing structure mismatch affects corporate sustainable development performance using Chinese listed manufacturing firms. It finds that mismatches in debt maturity and financing sources negatively impact ESG and e…

Hardy R. Hermawan, Jerry Marmen, Fangky A. Sorongan

This study analyzes sustainability reporting of three Indonesian state-owned banks (Bank Mandiri, BRI, BNI) for 2022-2024 using GRI-based content analysis. Disclosure scores range 70-77%, indicating formal compliance but insufficient depth,…

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…