GX & Decarbonization Research

(著者不明)

This paper examines the enforcement mechanisms of international CSR standards (e.g., ISO 26000, UN Global Compact) as soft law and evaluates their effectiveness. It discusses the institutional efficacy and impact on corporate behavior.

(著者不明)

This paper investigates trends in CSR reports in Japan and China. While specific methods and results are unclear, it examines developments in sustainability disclosure through a comparative perspective between the two countries.

(著者不明)

This paper discusses how accounting education should evolve in the age of sustainability, proposing curriculum changes and teaching methods to equip future accountants and managers with relevant skills.

(著者不明)

This paper discusses corporate social responsibility (CSR) in the nuclear power business. While the abstract is unavailable, it likely addresses social acceptance and safety measures in nuclear power generation.

(著者不明)

This paper discusses the relationship between corporate sustainability and purpose-driven management. It emphasizes integrating sustainability into corporate purpose and proposes practical management approaches.

Asep Yusup Mamun, Várallyai László

This paper conducts a PRISMA-based systematic review and bibliometric analysis of how Development Financial Institutions (DFIs) advance ESG integration. Analyzing 826 articles (1996-2024), it identifies four mechanisms: sustainability-orien…

Vutri Anggraeni, Susi Sarumpaet

This study examines the effect of ESG disclosure on earnings management in 33 mining companies listed on the Indonesia Stock Exchange from 2020 to 2024 using panel data regression. The results show no significant impact, suggesting ESG disc…

Bushra Mohd Zaki, Siti Nur Aqilah Ab-Wahab, Hock-Ann Lee +4

This chronological review examines greenwashing's impact on ESG research and practice across three phases from 2020 to 2026. It shows a shift from disclosure credibility to AI and digital governance, concluding that greenwashing is a govern…

Akinyomi Oladele John, Omokehinde Joshua Odutola, Bamwa Blessing (PhD) +2

This systematic review of 74 studies examines how corporate governance mechanisms influence sustainability disclosure quality in Nigeria. Board independence, diversity, and ownership structure generally promote transparency, but effects dep…

Mansi Ahuja

This conceptual paper explores the interrelationship between digital financial transformation and ESG-oriented investment strategies, arguing that technology-enabled systems improve transparency and reporting accuracy, strengthening respons…

Hamza Aliyu, M. Muhammad, S. A. Modibbo +1

This study examines the relationship between social sustainability disclosure and share prices of seven listed oil and gas companies in Nigeria from 2015 to 2025. Using a disclosure index via PCA and panel regression, it finds a significant…

Wanda Adiawati Febriani, Laras Pratiwi

This study analyzes the effect of free cash flow and sustainability assurance on CSR disclosure quality in Indonesian food and beverage manufacturing companies listed on the IDX from 2022-2024. Free cash flow is not significant, but sustain…

Zahra Choirunisa, Neila Widiya Andini, Titiek Rachmawati

This study analyzes the application of sustainability accounting and its role in enhancing ESG reporting quality at PT Indofood Sukses Makmur Tbk. Using qualitative content analysis, it finds that while the company integrates sustainability…

Brisejda Zenuni Ramaj, Mirela Miti

This paper examines how international education standards and continuing professional development (CPD) influence the development of competencies required for ESG reporting. It suggests that standardized education and CPD are crucial for im…

Бобоева Гулнисо Рузмат кизи Бобоева Гулнисо Рузмат кизи Boboyeva Gulniso Ruzmat qizi, Bekniyazov Ajiniyaz Dauletniyaz uli, Worldly Knowledge Publishing Centre

This paper examines the role of ESG reporting in modern accounting systems, highlighting its benefits and challenges. Through comparative analysis and literature review, it finds that ESG reporting enhances corporate transparency, risk mana…

Veronika Chala, Bohdan Demydov

This paper examines ESG audit as a key tool for verifying non-financial reporting in Ukraine's EU integration context. It analyzes EU assurance levels (limited vs. reasonable) and compares implementation across EU member states, highlightin…

Agung Nugroho, Andini Nurwulandari, E. Hasanudin

This systematic literature review examines whether ESG practices enhance corporate profitability and firm value, finding generally positive relationships but with context-dependent variation. Five key factors influence outcomes, including d…

Maria Fransisca Winowattan, Amelia Oktrivina

This study analyzes the impact of ESG disclosure on firm value (Tobin's Q) for coal subsector companies listed on the Indonesia Stock Exchange from 2020 to 2024 using panel data regression. The results show that ESG disclosure alone is not …

Miratul Husna Neris, Galih Mulya, Sari Kartikaningrum +1

This study analyzes the impact of economic, environmental, and social disclosures on the financial performance (ROA) of 25 Indonesian mining companies using panel data from 2021-2024. Environmental disclosure is positively associated with f…

Onyinye Dorince Ozonyia, S. Eneh

This study examines the effect of ESG disclosure on market value of Nigerian non-financial firms (2014-2025). Using panel regression, it finds that only the Environmental Disclosure Index has a statistically significant positive effect on m…