GX & Decarbonization Research

Ana-María Gisbert, Jacobo Gomez-Conde, Bin Pan

This study examines how the EU Non-Financial Reporting Directive (NFRD) disciplines voluntary ESG disclosures. Using a Spanish ESG dictionary and shareholder letters from 2010-2022, the authors find a weak link between voluntary ESG talk an…

Xin Gu

This paper examines how green credit policies and ESG ratings jointly influence corporate carbon emission management. Using stakeholder and signaling theories, it finds that while green credit incentivizes substantive emission reductions th…

Samuel Ribeiro Navarrete, Nawazish Mirza, Monica Violeta Achim

This paper empirically analyzes the impact of sustainable reporting on ESG controversies in the European Union. It provides implications for the implementation of the CSRD.

Veneziani, Monica, Cosa, Marcello, Torelli, Riccardo +1

This paper benchmarks ESG practices of 12 leading HVAC companies (2019-2023) using a tri-axial framework aligning LCA, IEQ, and CSR with ESRS. Findings show environmental metrics are more mature than social/governance; disclosures emphasize…

Sipei Zhou

This paper argues that ESG oversight has become a de facto global minimum for capital market access, citing the EU's CSRD, SEC climate proposals, and Japan's TEPCO judgment. Through comparative analysis of Delaware's Caremark doctrine, Germ…

Sadhana Awate

This paper proposes a conceptual framework linking ESG practices to the UN SDGs using double-materiality and impact pathways. It identifies convergence areas like environmental stewardship and governance, and highlights gaps in measurement …

Ammad Ahmed, Sumit Dhull, Atia Hussain

This paper examines how adverse climate narrative innovations (regulatory and opportunity shocks) affect ESG reporting credibility, measured as ESG alignment. Using a multi-country panel from 2001-2023, it finds that adverse shocks lower al…

Wei Liu, Nicholas Dacre, Hao Dong +2

This empirical study compares European chemical and software industries to examine how actual ESG performance and ESG disclosure affect corporate financial performance. Results show that actual ESG performance has greater financial impact i…

Mohammed Alfify, Hussein H. Sharaf‐Addin

This systematic literature review examines the relationship between audit quality and ESG corporate performance. Using PRISMA, it screened 522 articles and retained 37, confirming that high-quality audit enhances the credibility of sustaina…

A. Vinodan, S. Mahalakshmi

This paper examines ESG reporting and disclosure frameworks for micro, small, and medium enterprises (MSMEs). It discusses challenges such as limited resources and provides recommendations for standards and support mechanisms to facilitate …

Agnieszka Smoleńska, David Levi‐Faur

This paper compares ESG rating provider regulations in the EU and UK to examine trust-building and trust-repair in polycentric governance. It identifies varieties of enhanced self-regulation and shows how combinations of mandatory and volun…

Dossa J.V.

This study builds a model to predict the relationship between ESG disclosure and firm performance, examining applicability and explainability. Using machine learning, it predicts performance from ESG scores and analyzes the impact of disclo…

Alabi A.T.

This study investigates the impact of ESG disclosure on firm value, using corporate governance and financial flexibility as threshold variables. Employing a dynamic panel threshold model, it suggests that the effect of ESG disclosure depend…

Joo Hock Ong, Ali Khatibi, Zunirah Mohd Talib +1

This qualitative study examines the role of ethical leadership in ESG adoption among Malaysian MSMEs, focusing on education, awareness, and leadership mindset. It finds that coercive, mimetic, and normative pressures shape leadership behavi…

Gábor Hulkó, János Kálmán, András Lapsánszky

This paper compares how financial supervisory authorities in the EU, Hungary, and Singapore integrate ESG objectives into regulation. It identifies three supervisory models: rule-based (EU), central bank-led (Hungary), and principle-based (…

Cerchione R., Passaro R., Sicardi V.

This study proposes a methodological framework for integrating the DNSH principle into corporate sustainability strategies. Using the Delphi method, it develops two taxonomies: one to guide investment choices and another to quantify environ…

(著者不明)

This study develops and validates ESG quality indices to assess the quality of ESG reports. It refines nine dimensions (position, development, performance for each of E, S, G) into 22 items, and tests them on 15 ESG reports from Hong Kong-l…

Noor Adwa Sulaiman, Ardianto Ardianto, Nadia Anridho +2

This study examines the relationship between ESG performance and disclosure of key audit matters (KAMs) in ASEAN countries (Malaysia, Singapore, Thailand) from 2016-2022. Findings show a positive association: firms with higher ESG scores di…

Caleb Boadi, Robert Osei-Kyei, Vivian WY Tam

This systematic review identifies seven barriers and six drivers for ESG reporting in public-private partnership (PPP) projects. Key barriers include insufficient understanding of ESG benefits, lack of standardized frameworks, and cost. Key…

(著者不明)

This study examines the impact of ESG reporting on market capitalization and the moderating role of Hofstede's cultural values using panel data from listed firms in nine Asian countries (including Japan) from 2018-2023. Findings show a posi…