GX & Decarbonization Research

Reifan Hadaya Putra, Moermahadi Soerja Djanegara, David HM Hasibuan

Using 30 IDX ESG Leaders firms (2024–2025), this study tests how ESG disclosure, liquidity, and profitability affect firm value (Tobin's Q) via panel regression. ESG disclosure, ROE, and ROA show no significant effect; quick ratio is negati…

Gede Putu Yudistira, Dewi Sarifah Tullah, Iriyadi Iriyadi

Using 489 firm-year observations from Indonesian listed energy, consumer staples, and real estate firms (2023–2025), this study tests how ESG disclosure, transfer pricing, and financial distress affect tax avoidance, with earnings managemen…

Jennifer Haryanto, Jessica Naitkafun, Saskia Ayu Wandini +4

A quantitative study of 30 Indonesian-listed firms rated by ASSRAT 2023 examines how green digital transformation, ESG transparency, and circular economy disclosure affect corporate sustainability performance. Green digital transformation a…

Aisya Sheilla Farina Nadia, Eka Bertuah

Using panel data from 48 basic materials firms on the Indonesia Stock Exchange (2021-2024, 192 observations), this study examines how Green Intellectual Capital (GIC) and ESG Disclosure affect ROE, with firm size as moderator. GIC positivel…

Hayfa Saidah, Yeni Fitriani Somantri

Using 12 IDX ESG Leaders Index firms (60 observations, 2020–2024), this study tests whether ESG disclosure affects financial performance via investment decisions. ESG disclosure significantly influences investment decisions but has no signi…

Agnieszka Karman, Aleksandra Kowalska

This study examines how satellite and geospatial data can improve ESG disclosure quality, addressing the limits of self-reported and third-party data, weak standardization, and low verifiability. Through a bibliometric analysis of Scopus-in…

Vaslly recycling pvt Ltd

This paper appears to address gaps in ESG reporting, though no abstract is available to confirm scope or method. Likely concerns disclosure completeness and cross-company comparability. No confirmed AI/ESG-evaluation linkage.

Yen N.T.H.

This study uses panel data analysis to examine how sustainable finance and operational management affect ESG performance and economic growth across ASEAN economies. It contributes empirical evidence linking financial and managerial factors …

Huang W.

An empirical study examining how controlling-shareholder share pledging affects corporate ESG behavior. Though the abstract is unavailable, the work links governance structure to ESG performance, highlighting how ownership dynamics shape th…

Bang S.

This paper examines how CEO incentive structures shape the reliability of corporate sustainability signals. It suggests that executive compensation design is key to making ESG disclosures credible, linking governance and disclosure quality.

Alshbili I.

This study examines how institutional context shapes corporate social responsibility disclosure in a developing country. It suggests formal and informal institutional factors determine the extent and quality of disclosure, offering foundati…

Fernandez C.

A study examining how ESG strategies relate to financial performance in Indonesian firms, and whether internal audit quality moderates that relationship. It suggests governance effectiveness shapes the financial payoff of ESG. No abstract w…

Albert A.

This work appears to bridge ESG evaluation and FinTech technologies to assess corporate carbon performance. Without an abstract, the specific methods, datasets, and findings remain unverified. It likely explores how financial technology pla…

Xia S.

This study appears to examine the relationship between female leadership and ESG disclosure. As no abstract is available, the methods, data, and findings remain unclear. It likely highlights board/executive diversity as a governance driver …

Jia X.

This study appears to examine whether financial literacy improves the quality or extent of ESG disclosures. Without an abstract, the exact methods and findings are unclear, but it frames disclosure behavior through the lens of human capital…

Awijen H.

An empirical study examining how green-innovation persistence and ESG performance relate to corporate net-zero pledges in China and Europe. It asks whether pledges precede real capability-building or are underpinned by demonstrated green ca…

Nur Azizah, Paniran, Imas Fatimah

Using panel regression on 40 Indonesian-listed pharmaceutical manufacturers (2020–2024), this study examines how environmental costs, environmental performance, and sustainability reports affect financial performance. Environmental costs sh…

Carnelita Diana, Setyo Tri Wahyudi, Saizal Pinjaman +1

Using 42 bank-year observations from three Indonesian banks (2010–2023), this study disaggregates GRI disclosures into economic, environmental, and social dimensions and tests associations with Tobin's Q via fixed effects. Social disclosure…

Aditya Bhaskoro, Sofie Sofie, Kanitsorn Terdpaopong

Using balanced panel data from 61 Indonesian basic-materials firms (2020–2024, 305 firm-years), the study finds thin capitalization, transfer pricing aggressiveness, and executive compensation each increase tax avoidance. ESG disclosure sig…

Fadi Al‐Asfour, Aliaa Elfedawy

Using 480 firm-year observations from 80 non-financial EGX100 firms (2018–2023), this study examines the link between ESG disclosure and audit fees in Egypt. ESG disclosure is positively associated with audit fees, suggesting greater audit …