GX & Decarbonization Research

Fahru Azwa Mohd Zain, SitiFariha Muhamad, Hazrin Izwan Che Haron

This study examines integrating data analytics and sustainability in Malaysian accounting education. It finds gaps in students' advanced analytics skills and sustainability literacy, emphasizing ESG reporting and carbon accounting. The prop…

Mariia Kovalova

This article examines the role of global standardization and certification in enhancing competitiveness of international companies. It argues that traditional factors are replaced by integration into global ecosystems through uniform standa…

Hanson Obiri-Yeboah, F. Tetteh, C. Amoatey +1

This study extends RBV by examining how TQM practices and quality culture affect sustainable supply chain performance in resource-constrained SMEs. Analyzing survey data from 400 Ghanaian manufacturing SMEs, it finds that strategic planning…

Silmy Auliya Zahra, Sofik Handoyo, Gia Kardina Prima Amrania

This bibliometric study analyzes 2,546 Scopus-indexed articles to map the intellectual structure and thematic evolution of research on CSR, ESG disclosure, green innovation, sustainability reporting, and environmental performance. Results s…

S. Abdelfattah, Tânia Menezes Montenegro

This study examines the association between Integrated Reporting (IR) quality and tax avoidance among South African listed firms (2012-2021). Using EY Excellence in IR Awards rankings, it finds no overall significant relationship, but a neg…

G. Niyazova, G. Menlibekova, U.Zh. Toyakova

This paper presents a theoretical analysis of sustainable development and higher education in the digital era, linking education quality to university social contribution and SDGs/ESG values. It examines quality assurance methodology using …

Fahru Azwa Mohd Zain, Wan Amalina Wan Abdullah, R. Jaffar +1

This paper develops a framework to integrate data analytics into accounting curricula at Malaysian higher education institutions, targeting SDG and ESG competency gaps. A mixed-method study finds students skilled in Excel but lacking profic…

Deepti Bhargava, Dr. Sonali Sneha

This paper conceptualizes the pre-decisional accountability gap, the interval between accounting stimuli (e.g., audit observations, sustainability claims, whistle-blower signals) and formal accounting responses. It proposes the Inner Engine…

Y. Kuzlyakina, V. Zamula, O. Kuznetsova +3

This study examines the Russian meat industry's progress toward SDGs (2, 3, 9, 13) and ESG integration. Using expert surveys and questionnaires, it identifies barriers and provides recommendations for sustainability enhancements.

О.П. Богомаз

This paper proposes a theoretical and methodological framework for an accounting and audit mechanism tailored to enterprise sustainable development management. It argues that traditional financial accounting is insufficient for reliable ESG…

Irina Cosnicean, Irina Raevscaia

This paper investigates how the quality of information in sustainability reports (accuracy, clarity, completeness, relevance, verifiability) affects stakeholder credibility. Through content analysis of reports from multiple sectors, it find…

M. Wynn, P. Jones, Bilgin Metin

This study examines how large nanotechnology companies address challenges through CSR, finding limited recognition of nanotechnology impacts in their policies. It proposes an assurance-based framework using ISAE 3000 and ISO/IEC TS 5723 to …

S. Thunga, Mval Narasimha Rao, B. Krishnaiah +2

This study proposes a theoretical framework (DSACF) explaining how digital ESG communication affects investor trust and green finance behavior. It integrates sustainability accounting, stakeholder, legitimacy, signaling, and social learning…

Irsan Herlandi Putra, Amelia Setiawan

This article conceptually examines the role of internal control as a foundation for the quality of ESG disclosure in Indonesian state-owned banks. Through a structured narrative literature review, it finds that internal control quality is c…

D. Kushwaha, Ritesh Singh, Sameer Kumar +3

This study analyzes the impact of chemical toxicity from fertilizer production on ESG performance using BRSR disclosures from 10 Indian listed firms (FY23-25). A strong inverse relationship between toxicity index and CRISIL ESG ratings is f…

Susi Astuti, Arief Rahman, Hendi Yogi Prabowo

This paper systematically reviews the roles of Shariah audit and Shariah governance in supporting ESG compliance within Islamic financial institutions. Using the PRISMA framework and analyzing 162 Scopus articles, it finds that Shariah gove…

Duangrat Tandamrong, Waraphon Klinsreesuk, Jakkawat Laphet +1

This study examines how international tourists' ESG perceptions affect their willingness to pay a premium for community-based homestays. Using PLS-SEM on data from 300 tourists in Thailand, it finds that ESG perception enhances trust and bo…

Dedi Hartono, W. Mawardi, Sugeng Wahyudi

This systematic review examines the relationship between ESG and firm value in Indonesia. Analyzing 20 empirical studies, it finds mixed results for Indonesian firms while international benchmarks show a consistent positive link. The study …

Amor Ayed

This study analyzes the impact of sustainability committee quality and external assurance quality on CEO compensation in listed firms across 13 MENA countries. It finds that board gender diversity weakens the positive effect of committee qu…

Arie Pratama, Rina Fadhilah Ismail, Nanny Dewi Tanzil +2

This study examines how sustainability governance (sustainability committee and assurance) influences sustainability performance via sustainability strategy, using a sample of 255 listed firms from Indonesia, Malaysia, Singapore, and Thaila…