GX & Decarbonization Research

Nawal ALtawati, Sondos Badwan, Esraa Milad

This case study of SK Marble and Granite Company in Libya examines how sustainability accounting improves financial reporting quality. Using GRI standards, it finds that environmental, social, and economic disclosures enhance reliability, t…

Yew Hua Ling, Y. Tham, L. Jong

This study examines how sustainability committees and female directors affect SDG disclosure breadth among Malaysian listed firms. Using a panel of 1,958 firm-year observations, it finds that sustainability committees significantly enhance …

Tarek Ben Noamene

This qualitative study examines how Tunisian listed companies appropriate global ESG standards. It reveals divergent trajectories from symbolic compliance to deep integration and proposes a three-phase appropriation model (Reception, Refram…

José Reinaldo Passos Villefort Júnior, Dermeval Martins Borges Júnior, L. Machado +1

This study examines the risk of Brazilian listed companies with strong ESG practices. Using data from Economatica and Refinitiv Eikon, it finds that firms disclosing ESG scores have higher beta risk on average, contradicting the hypothesis …

C. TUSHABOMWE-KAZOOBA, Imelda Kemeza, Robinah FLORAH NAKAKEETO +4

This longitudinal case study examines ESG accounting at Mbarara University of Science and Technology (MUST), a public university in Uganda. Analyzing financial reports and policy documents from FY2020/21 to FY2024/25, along with interviews …

Tisha Arora, Dr Preeti Sharma

This study surveys Indian investors on ESG fund awareness. Despite high interest in sustainability, understanding of ESG funds is moderate, with reliance on social media. Concerns about greenwashing and vague disclosures hinder participatio…

Fisnik Brovina, Dario Sipos, Halina Kot +2

Compares ESG compliance of MNCs in Poland vs Albania. Poland scores 4.0 with strong regulation and digital adoption; Albania scores 2.6 with low transparency. Recommends stronger digital reporting and regulatory alignment.

Manuela Alves Chami, Geovane Camilo dos Santos, Cíntia de Melo de Albuquerque Ribeiro +1

This study examines the relationship between ESG performance and stock prices of agribusiness firms in BRICS countries from 2009 to 2022. Using panel data analysis, it finds a significant positive association, indicating that investors valu…

Andini Anissa, M. Sidik, Lihan Rini Puspo Wijaya

This study examines the impact of corporate governance, profitability, and company size on environmental disclosure in 31 Indonesian mining firms from 2021-2024. Using GRI-based data, regression analysis shows that audit committees, indepen…

Sri Hartati Simamora, Arthur Simanjuntak, Rimky Mandala Putra Simanjuntak +1

This study examines the effect of environmental disclosure on financial and stock performance for mining and energy firms listed on the Indonesia Stock Exchange (2021-2024). Using GRI 4 environmental indicators, it finds that environmental …

Qian Cheng

This study examines the role of data analytics in supporting ESG transformation at Haier, a Chinese manufacturing giant. It identifies drivers (regulatory pressure, market demand, digital transformation) and challenges (insufficient data sh…

Ayunda Putri Izati, Pujangga Abdillah

This study examines the impact of tax aggressiveness on ESG and the moderating role of CEO gender. Using data from 119 Indonesian listed firms (2022-2024), results show tax aggressiveness negatively affects ESG, and female CEOs amplify this…

Nedeljko Krajišnik, Dragana Barjaktarević, Tijana Kovačević

This paper comprehensively analyzes the application of ESG standards in labor relations in Serbia. While Serbia lacks a unified ESG law, its labor law covers most social (S) elements, and judicial practice contributes to operationalizing ES…

Setiyo Hayati, Isti Budhi Setiawati, D. Suryadi +1

This study qualitatively examines how digital communication strategies enhance corporate sustainability in digital business transformation. Through library research, it identifies five pillars: digital transparency and sustainability disclo…

Shay Tsaban, T. Shavit

This conceptual paper argues that transparent reporting on employee happiness investments reduces information asymmetry in capital markets. It critiques current accounting standards (IAS 38) that require immediate expensing, obscuring strat…

Norhayati Abdullah, Fahru Azwa Mohd Zain, Mariana Jusop +3

This study uses a quasi-experimental design with 151 Malaysian university students to test a TPB-based digital sustainability intervention. Results show significant improvements in environmental intention, knowledge, and action, with enviro…

S. Vasylishyn, Yu. Nezhyd

This study compares international and Ukrainian practices of stakeholder engagement disclosure in sustainability reporting for agricultural enterprises. International companies demonstrate integrated, strategic models, while Ukrainian firms…

Rida Rahim, Tafdil Husni, Sari Mardiani +1

Using panel data from Indonesia, Malaysia, and Thailand (2014–2024), this study examines how geopolitical risk, economic policy uncertainty, R&D intensity, and managerial overconfidence affect corporate leverage and stock returns. It finds …

Nurgul Aiupova, M. Miah, K. Taralik

This study conducts a bibliometric analysis of blockchain applications in CSR reporting from 2015-2025. Analyzing 153 articles from Scopus and Web of Science, it finds a shift from traditional CSR reporting to technology-enabled sustainabil…

HappyPere-ela Omodu

This study evaluates the impact of CSR initiatives on organizational performance at United Bank for Africa (UBA), covering community development, education, healthcare, gender inclusiveness, and environmental sustainability. Findings show p…