GX & Decarbonization Research

Erpina Simbolon, Abraham Patayoan, Billy Ivan Tansuria

This study examines the impact of ESG disclosure on stock performance in Indonesia, with growth opportunities as a mediator. Using PLS-SEM on listed industrial firms, it finds that ESG disclosure has no significant direct or indirect effect…

Hien Thu Thi Nguyen

This study examines the impact of ESG disclosure on the performance of 20 firms listed on the Vietnam Sustainability Index from 2016 to 2023. Using GMM estimation, it finds that higher ESG scores are associated with lower ROA and Tobin's Q,…

P. Kien

This study analyzes Vietnam's legal framework for ESG disclosure by listed companies, finding it fragmented, lacking quantitative standards, independent assurance, and deterrent sanctions. It recommends aligning with international standards…

Gabriela Marques, A. Aguiar

This paper reviews the role of sustainability accounting in enhancing ESG transparency, stakeholder trust, and long-term value creation. It finds that stronger sustainability accounting capabilities lead to higher ESG scores, investor confi…

Zhaoyang Lu, Martijn Sander

Using firm-level panel data from eight G20 economies (2015-2023), this paper examines the impact of ESG disclosure and circular economy (CE) practices on firm performance, with regulatory strength as a moderator. Applying second-generation …

Jiacheng Liu, Ye Yuan, Zhelun Zhu

This paper synthesizes interdisciplinary insights from accounting, finance, and computational linguistics to review how AI (especially NLP and ML) enhances ESG disclosure quality across readability, comparability, informativeness, and credi…

Viveksagar Sareen, Parijat Upadhyay, Surajit Bag +1

This study synthesizes literature from 2015-2025 to identify eight themes influencing ESG disclosure's alignment with SDGs. It categorizes mediating factors (integrated reporting, CSR committees, digital transparency, stakeholder inclusion)…

A. Davidescu, E. Manta, Ioana Bîrlan +2

This study uses NLP to analyze discrepancies between ESG disclosures and external media coverage for 204 large firms in Central and Eastern Europe, constructing a Greenwashing Severity Index (GSI). It finds moderate greenwashing across sect…

Junkai Chen

This study analyzes AI information disclosure in ESG reports of listed companies in the US, Europe, and China. It finds that ESG reports are the primary channel, with significant disparities across AI domains (development, application, manu…

Nazaf Quaser, Articl Info

This study qualitatively analyzes the role of ESG reporting in enhancing market transparency and investor confidence. Through a systematic review of international disclosure standards and regulatory frameworks, it demonstrates that high-qua…

Stepan Franc, Petra Holendová

This bibliometric review maps 345 peer-reviewed articles (2015-2024) on ESG reporting and information asymmetry. It finds limited direct studies on ESG data quality and completeness, with greenwashing addressed only marginally. Calls for st…

A. Weremczuk, Mariusz Chądrzyński, Sylwester Kozak +1

This paper evaluates corporate officer liability for ESG reporting duties in Poland, analyzing the CSRD and amended Polish Accounting Act. It clarifies management and supervisory board responsibilities, highlighting improved credibility and…

Deepti Pathak, Monika Chopra

This study uses S&P 500 data (2012-2023) to examine how institutional ownership affects ESG disclosure scores. It finds significant influence in visible sectors like utilities, consumer staples, and industrials, with governance disclosure m…

Farhan Hussain, Zhifang Zhou

This study examines whether comprehensive ESG disclosure enhances firm value in BRICS emerging markets using a GRI-based index and a staggered difference-in-differences design. Firms achieving comprehensive disclosure show higher firm value…

C. Cepêda, A. Monteiro, Cristina Aibar‐Guzmán

This study examines factors influencing ESG decoupling (gap between disclosure and performance). Using panel data from 3,465 large firms (2009-2023), it finds that higher financial performance increases decoupling, while normative and coerc…

Dr. Purvy Karia, Mr. Mayank Satra

This paper qualitatively assesses Larsen & Toubro's ESG disclosure architecture using its Integrated Annual Reports, BRSR, and Sustainable Finance Frameworks. It finds a comprehensive system with a clear link between ESG performance and cos…

Corinna Irina Ketterling

This paper analyzes the shift from voluntary CSR reporting to legally binding ESG disclosure frameworks from a legal perspective. It examines the evolution of sustainability disclosure standards and their legal implications.

Muhammad Adnan Ali, Dr. Gohar Mahmood, Shahid Mahmood

This study uses a 30-country panel (2015-2024) to examine how national ESG disclosure quality, green bond issuance, and carbon reporting transparency affect sustainability performance. It finds that green investment flows fully mediate the …

Anderson Yu

This paper introduces the Mechanical Mapping Engine (MME), a deterministic execution-layer infrastructure that converts real-world behavioral activity into machine-verifiable ESG disclosure structures. Using the PADV protocol, SRMID framewo…

Mukhtar A. Adam, Mohammed Abdalla

This paper examines the role of environmental audit frequency and quality in enhancing ESG disclosure among Malaysian public institutions. Findings show that state-level ESG audits positively correlate with increased disclosure, with larger…