GX & Decarbonization Research

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…

Monica Singhania, Deepika Swami

This meta-analysis synthesizes 50 studies (2011-2024) across 15 countries to examine the ESG-cost of equity (CoE) relationship. It finds a positive association, which is weakened in countries with strong governance and high sustainability c…

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…

Annalisa Prencipe, Gianfranco Siciliano, Alessandro Minichilli +2

This study examines how reputation linked to family identity affects voluntary ESG disclosure in private family firms, focusing on eponymous firms. Using 2,769 Italian private family firms from 2013 to 2021, it finds that eponymous firms ar…

Ambili Jayachandran, Ajithakumari Vijayappan Nair Biju, Aghila Sasidharan

This qualitative study examines managerial perceptions and industry variations in ESG integration among Indian firms under the new BRSR mandate. Banking and financial firms outperform manufacturing in regulatory compliance and reporting qua…

null Madhuri N P, null Thamotharan A

Analyzes green lending and ESG disclosure impacts on profitability for four Indian private banks (FY2018-2023). Green loan ratios remain low, but ESG disclosure quality improved after SEBI's BRSR. No strong short-term correlation with profi…

Yahaya, Onipe Adabenege

This study examines the relationship between ESG disclosure quality and analyst forecast accuracy for 148 Nigerian listed firms from 2011-2025. Using a composite disclosure index based on GRI and NGX guidelines, panel regressions show that …

Truong T.H.D.

This paper examines how ESG disclosure affects the cost of debt for Asian firms, highlighting the moderating role of audit quality. High-quality audits may enhance the credibility of ESG information, strengthening the beneficial effect on f…

Tang C.H.

This study empirically examines the impact of ESG disclosure quality on firm valuation using Chinese A-share listed firms, focusing on the moderating role of economic policy uncertainty. It suggests that high-quality ESG disclosure may enha…