GX & Decarbonization Research

Khushboo Mogha, Smita Tripathi

This conceptual paper proposes a framework examining how ESG communication influences consumer trust and financial loyalty in the Indian banking sector. Drawing on signaling and stakeholder theories, it argues that transparent ESG communica…

Jānis Butkevičs

This study develops a construction-tailored framework that translates ESG themes into an implementation architecture for sustainable business model innovation. It produces a VSME-aligned ESG theme structure, a Sustainable Construction Busin…

Muhammad Zemmy Zemmy Isnugroho, R. Setiyowati

This study develops an integrated process-based ESG audit priority model combining the APQC framework and Best-Worst Method (BWM) for the power generation utility sector. It identifies 'Operate Power Generation' and 'Manage Costs and Invest…

Sneha Gupta, M. Ojha

This study provides an integrated review of the ESG-Cost of Capital literature using bibliometrics, topic modeling, and systematic review. It maps the intellectual landscape, identifies five thematic clusters, and highlights theoretical and…

Kim Kercher, Keith Duncan, G. Moore +1

This study benchmarks ESG scores, disclosure, greenwashing, and assurance across advanced, emerging, large, and APAC countries. It finds that high disclosure does not always indicate high performance, and highlights Australia's unique profi…

Saiful Anwar, D. Agustia, Wiwiek Dianawati

This study examines the effect of the Women Leadership Index (WLI) on corporate cash holdings through the serial mediation of ESG assurance and ESG performance using 12,330 firm-year observations from Asia-Pacific and Europe. The findings s…

Yuanyuan Wang, Muhammad Haroon Shah, Yaoyao Wang +1

Using 21,964 firm-year observations from Chinese A-share listed companies (2018-2023), this study examines the tension between 'substance' and 'form' in standardized sustainability reporting. After Propensity Score Matching, mere GRI framew…

Iwi Monica, Dewi Anggraini, Indrawati Mara Kesuma +1

This study analyzes the effect of sustainability report disclosure (environmental, social, governance aspects) on cost of capital, with sustainability assurance as a moderating variable, for 10 manufacturing firms listed on the Indonesia St…

Faaiqotun Nikmah Irsyani, Safira Permata Kristia Putri, M. Pandin

This study analyzes the effect of sustainability assurance, government regulation, and stakeholder pressure on ESG report quality of Indonesian listed firms (2020-2024). Using multiple regression, all three factors have significant positive…

Trilochana Dash, C. Sahoo

This bibliometric analysis examines CSR and sustainable development research from 2003 to 2025. Using 2099 articles from Scopus and Web of Science, it reveals five development phases and highlights the growing importance of ESG reporting, s…

L. Le

This paper empirically examines the association between board members' foreign experience (education and/or work) and CSR disclosure among non-financial listed firms in Vietnam. Using 1,185 firm-year observations from 2015-2019, it finds a …

Z. Turdieva, Zhanat Bulakbay, L. Baituova +1

This study audits and evaluates ESG standard implementation in four Kazakh banks (Halyk Bank, Bank CenterCredit, Kaspi Bank, ForteBank) using GRI, TCFD, and SASB frameworks. It compares ESG practices, identifies achievements and challenges,…

Lailah Fujianti

This study maps research collaboration and thematic evolution in Green Accounting Disclosure (GAD) and Sustainability Reporting (SR) using bibliometric analysis of Dimensions database publications (2021-2026). Co-occurrence and co-authorshi…

Erwin Saraswati, Nurul Kamilina Febriyanti Samal, Roshni Ann George +1

This study examines the relationship between ESG risk, sustainability assurance, and financing constraints for Indonesian firms from 2019-2023. Results show a marginal and counterintuitive association between ESG risk and the KZ index, whil…

Cody A. Hyman, Caitlin M. Landy, Jay C. Thibodeau

This paper proposes a teaching strategy using personal waste reports to engage students in ESG reporting concepts. Students track and report their own waste to learn about FASB qualitative characteristics and challenges of ESG disclosure. P…

Cida Ghosn, Georgia Warren-Myers, Christhina Candido

This paper analyzes the alignment between ESG reporting and actual actions among Australian REITs. It identifies gaps between disclosure quality and real-world practices, highlighting challenges in real estate ESG implementation.

Marisa Christy Neno, Maria Regina Sofie Daneswari

This study uses a systematic literature review to analyze the evolution of ESG disclosure in corporate accounting. Findings show a shift from shareholder- to stakeholder-centric approaches and improved transparency, but challenges include r…

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This paper proposes a tentative analytical framework for evaluating the effectiveness of international CSR standards as soft law. It provides perspectives on assessing their impact on corporate behavior and actual implementation.

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This paper examines social strategies of non-life insurance companies from a responsible investment perspective. It analyzes how ESG considerations in investment decisions affect insurers' social roles and business strategies, presumably fo…

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