GX & Decarbonization Research

Peng Liu, Nannan Guo, Yingke Liu

This paper empirically examines the impact of corporate digital transformation (DT) on carbon emissions and ESG performance using Chinese firm data. Findings likely indicate that DT reduces carbon intensity and improves ESG ratings, offerin…

(著者不明)

This paper analyzes the politicization of anti-ESG movements in the US and their institutional development. It examines how political and regulatory backlash against ESG investing has been organized and how it influences policies and instit…

(著者不明)

This paper provides an overview of sustainability trends and ESG evaluation systems, explaining differences in criteria and metrics across rating agencies and their implications for corporate strategy, with a focus on Japanese firms.

Derrick Kansime Kamugisha

This paper empirically examines the relationship between ESG commitment and carbon emission performance using South African firm-level data. It tests whether higher ESG scores lead to better emission reductions, offering insights for emergi…

Raymond A. Ezejiofor, Uzochukwu Ezekwere

This study examines the effect of ESG reporting on net profit margin for Nigerian brewery firms from 2013-2024. Regression results show that environmental and governance disclosures have significant positive impacts, while social disclosure…

Jessica Karina Fernández Salazar, Margarita Del Milagro Chafloque Gonzales, Fiorella Suley Failoc Alban +2

This systematic review analyzes 50 peer-reviewed articles (2020-2025) on ESG measurement and reporting frameworks. Findings reveal Stakeholder Theory and Institutional Theory as dominant theoretical bases, three framework categories (measur…

Rokibul Hasan Chowdhury, Tan Seng Teck, Lim Swee Geok +4

This review examines the conceptual foundations, benefits, and challenges of ESG reporting. Using cases like Volkswagen and Rana Plaza, it highlights issues such as greenwashing and standard inconsistency, emphasizing the need for improved …

Jalencu Marian

This paper explores emerging ESG practices and challenges in sustainability and environmental performance reporting. Likely a conceptual discussion without empirical analysis.

Chan Xin Liang, Tan Seng Teck, Lim Swee Geok +4

This paper critiques ESG and SDG frameworks through virtue ethics, highlighting inconsistencies from mixing deontological, consequentialist, and virtue-based paradigms that lead to superficial disclosures and greenwashing. It proposes Socia…

A. Terentev, E. Vetoshkina, R. Tukhvatullin

This paper examines the integration of ESG metrics into corporate governance of fertilizer manufacturers, focusing on Russian firms (PhosAgro, UralKaliy, EuroChem, Acron). It compares non-financial reporting standards (GRI, SASB, TCFD, ISSB…

Hridayesh Dua

This study compares ESG reporting of five major Middle East NOCs: Saudi Aramco, Qatar Energy, PDO, ADNOC, and KPC. Using data from 2023-2025, it evaluates alignment with GRI, SASB, and TCFD. Findings show strong environmental focus but unev…

Sushmita Dhar, Mohd Imran

This study develops rights-based indicators for corporate sustainability in India and China, integrating environmental human rights. China scores 74.4 on the SDG Index vs India's 67.0, but fewer than 2% of companies explicitly commit to res…

Chunyi Han, Pengfei Zhou, Yangdong Shen

This study empirically examines how corporate ESG performance affects green employment using a sample of Chinese A-share listed green enterprises from 2013 to 2023. Results show that better ESG performance significantly increases green jobs…

R. Langdon, F. Berry, H. Lara +4

This paper discusses the evolving context for ESG reporting on battery minerals, focusing on sustainability and sourcing issues. It highlights the growing importance of environmental, social, and governance factors in the battery supply cha…

Y. Wang, Yujie Bi, Xiuchun Chen

Using Chinese A-share manufacturing firms from 2010-2024 and Huazheng ESG ratings, this study shows that ESG performance reduces supplier concentration, mainly through the social (S) dimension. The effect is mediated by easing financing con…

Ni Putu, Kusuma Widanti, I. N. Aristana +3

This paper presents a systematic literature review and bibliometric analysis of 211 peer-reviewed articles (2019-2025) on green innovation and sustainable performance. Using VOSviewer, it identifies six thematic clusters: eco-environmental …

Віктор Алькема

This paper compares methodologies for assessing ESG performance of international companies. It analyzes four major rating systems (LSEG Refinitiv, ESG Book, Sustainalytics, MSCI) and examines seven companies across sectors. Findings show in…

ABDUL KERIM, ALI MOHAMMED LAWAL, ALI BILIKISU ABUBAKAR

This study examines the impact of ESG disclosure on the financial performance of Nigerian listed manufacturing firms from 2016 to 2025. Using a content analysis index based on GRI standards and panel regression, it finds that overall ESG di…

Widaryanti Widaryanti, Luhgiatno Luhgiatno, Riana Sitawati

Using panel data from 89 Indonesian listed firms (2021-2023), this study investigates how sustainability reporting (GRI-based) and audit committee characteristics affect firm value (Tobin's Q), with profitability (ROA) as a mediator. Result…

V. P. Safas, Mohsin Khan

This study uses bibliometric analysis to map ESG disclosure and reporting standards in sustainability reports, providing a systematic overview of the field. It identifies key standards and trends, revealing the evolution of research.