GX & Decarbonization Research

César Daniel Reyna Ugarriza

This paper proposes a peer-based governance system for Peruvian mining, led by SNMPE and aligned with ICMM. It complements state regulation and existing certifications by adding preventive mechanisms for social, environmental, and operation…

null Ina Nusuki

This systematic literature review synthesizes evidence on firm value determinants in the green-digital era. Based on 42 studies, it finds that green determinants (e.g., environmental/carbon disclosure, ESG performance, green investment) are…

P. Roy

This study analyzes the nonlinear relationship between inward and outward FDI and corporate ESG performance using 6,511 firm-year observations from G20 emerging economies (2014-2023). It finds a U-shaped effect for inward FDI and an inverte…

S. Hou

Using data from Chinese listed firms (2010-2020), this study finds that indigenous religious culture (Buddhism and Taoism) significantly reduces corporate carbon emissions. The effect operates through enhanced CSR, eased financing constrain…

B. Solikhah, Edi Sarwono, Fina Khurul Aini

Analyzing Taiwanese listed firms (2016-2023), this study finds that energy management performance improves while GHG emission performance stagnates, with weak correlation between the two. It highlights the effort-outcome gap in corporate cl…

Joni Hendra, Khusnik Hudzafidah, Feni Wilamsari +1

This study analyzes 150 eco-friendly SMEs in East Java, Indonesia, using PLS-SEM to examine the impact of green finance and green innovation on business performance. Both positively affect performance, mediated by environmental sustainabili…

Nontuthuko Khanyile, M. Phesa

This study evaluates tax transparency reporting among top 40 JSE-listed firms, distinguishing mandatory and voluntary disclosures. Findings show high compliance with mandatory requirements but selective voluntary transparency, lacking detai…

Zongjun Zhang, Xinyu Dang

This study examines whether insurance institutional ownership, as patient capital, is associated with corporate resilience using panel data from Chinese A-share firms (2008-2024). Constructing a multidimensional resilience index, the author…

Akram Ramada, Mohamed Ahmed Shemeis, Ahmed Moustafa Aldabousi +1

This study analyzes how green finance and ESG practices affect multidimensional corporate performance among UAE-listed firms using structural equation modeling. Results show positive and complementary effects on efficiency, effectiveness, s…

Ayşegül Yıldırım, Kasırga Yıldırak

This study develops an MRV-oriented sustainability internal audit framework for state-owned agricultural enterprises and pilots it at three TIGEM sites in Turkey. Using 88 indicators from GRI, B Corp, IRIS+, and EU Green Deal, it shows aggr…

Pradita Andina Kurnia Putri, Titiek Rachmawati

This study qualitatively analyzes green accounting disclosures in the 2023 Sustainability Report of PT Sinergi Gula Nusantara (SGN), an Indonesian state-owned food company, guided by POJK No.51/2017, GRI Standards 2021, and green accounting…

Samihah Hanim Mohamad, J. Sulong

This study employs an AI-assisted systematic review (Scopus AI) to synthesize the literature on Shariah compliance and corporate governance. Findings show Shariah compliance strengthens board effectiveness, internal controls, transparency, …

Lidya Martha, Nurul Izati, Aminar Sutra Dewi +2

This study analyzes the impact of managerial ownership and CSR disclosure on firm value in the Indonesian property and real estate sector. Using panel data from 23 companies for 2019-2023, regression results show that managerial ownership h…

A. Ajibade, Jerry O Kwarbai, Abdulrauf O. Durowoju

Using panel data from seven Nigerian listed construction firms (2010-2023), this study examines the impact of sustainability reporting (environmental, social, governance) on shareholder value (dividends and share appreciation). Governance r…

H. A. Al-Malkawi, Dania M. Kurdy, Abdelmounaim Lahrech

This study analyzes firm-level determinants of integrated reporting quality in the UAE, an emerging economy. Using a sample of 89 listed firms, it finds that firm size, profitability, board size, and gender diversity positively influence II…

Julio César Hernández Pajares, Cecilia Venegas Morales, Fernando Andrés Morales Parada

This study analyzes the influence of board composition on SDG disclosure levels in Chilean listed companies' integrated reports using OLS regression. Board size and proportion of women positively and significantly affect SDG disclosure, alo…

Salina Mad, Mohd Taufik Mohd Suffian, Nor Alwani Omar

This study compares ESG disclosure practices among 24 Malaysian and Indonesian palm oil companies from 2020-2024. The social pillar (labor and community) contributes most to overall ESG scores, and Malaysian firms show significantly higher …

Наталія Сейсебаєва, Олександра Шевченко

This paper proposes a methodological framework for integrating ESG reporting through strategic KPIs in the context of European integration. Using a Ukrainian electrical equipment manufacturer as a case, it combines energy intensity and CO2 …

Vista Yulianti, Erlina Djatnicka

This study examines the effect of ESG disclosure on firm value with firm size as a mediator, using PLS-SEM on Indonesian manufacturing firms (2021-2024). Results show ESG disclosure directly enhances firm value and indirectly through firm s…

Research on Economic & Social Development Options, (RESDO)

This study empirically analyzes the relationship between ESG disclosure and investor sentiment using Pakistan Stock Exchange (PSX) listed companies. Using ESG data from SECP's ESG Sustain platform, the authors construct an ESG index and emp…