GX & Decarbonization Research

Xiaoyu Hou, Tianyi Zhou, Xianyuan Chang +6

This study uses culturomics to analyze economic and ecological word frequencies in UK and Chinese newspapers over centuries. It finds that ecological activities overtook economic ones in the 1970s (UK) and 1980s (China) as economies shifted…

Shamaim Ali, Dr. Sameera Imran, Laila Rehman +2

This paper uses Power Transition Theory to analyze U.S.-China competition in energy assistance to Pakistan. It argues U.S. green energy aid is motivated by strategic interests rather than pure environmental concerns. Pakistan benefits from …

Nur Hasanah Gauch, Dede Sulaeman, Erica Villavelez +3

ASEAN's rich biodiversity and ecosystems (tropical forests, peatlands, mangroves, wetlands) are critical for carbon sequestration. The 2025 ASEAN Biodiversity Science Forum showcased cases combining indigenous knowledge with advanced techno…

D. V. Carmona, M. Rahman, A. Nengkoda +4

This study surveys how mechanical and chemical engineering curricula globally are adapting to the energy transition by integrating renewables, CCUS, hydrogen, AI, and sustainability. Based on early responses, 72.2% of programs partially int…

Megan F. Hess, Andrew M. Hess

This mixed-methods study explores how managers can enhance credibility of ESG reporting. Analyzing U.S. companies' GRI-based reports from 2013-2019, it finds that ESG ratings are positively associated with disclosure breadth (more topics) a…

Zdenka Konecni, Jan Budak

This paper examines how cultural factors, using Hofstede's dimensions, influence ESG reporting practices across countries. It highlights that national values shape corporate transparency and sustainability behavior, affecting how firms comp…

Ram Niwas, Nihal Anwar Siddiqui, Prasenjit Mondal +1

This study analyzes the link between ESG disclosure and financial performance of Indian manufacturing firms. Using content analysis of annual and sustainability reports, it assesses the extent of environmental, social, and governance report…

null AISHAT

This study examines the impact of ESG disclosure on firm value among non-financial firms in Nigeria, with leverage as a moderator. Economic and governance disclosures positively affect firm value, while social disclosure does not. Higher le…

null Dhea Nabillah Widayanti

This study examines how corporate governance elements from the ASEAN Corporate Governance Scorecard influence ESG reporting quality in Indonesian energy companies. Analyzing 53 firms, it finds that shareholder rights and board responsibilit…

Yahaya, Onipe Adabenege

This study examines ESG disclosure and earnings management for 152 listed Nigerian firms from 2015-2024. Using the Modified Jones Model and GMM estimation, it finds a significant negative relationship, especially for firms with weak governa…

null Rismawati, null Duriani, null Muhammad Aqsa

This study analyzes the impact of ESG disclosure on firm value and investment decisions in Indonesia's developing capital market. Using regression on 138 firm-year observations, it finds that both ESG disclosure and firm value significantly…

Shakil Khawaja

This paper analyzes barriers to effective ESG reporting in Pakistan, including data limitations, short-term profit focus, low SME awareness, and lack of standardized frameworks. The SECP is promoting voluntary guidelines and IFRS-aligned in…

Rina Tjandrakirana DP, Ermadiani Ermadiani, Apriyansyah Apriyansyah +2

This study examines the effects of stakeholder pressure (investor orientation and external audit) and foreign ownership on sustainability report disclosure levels among 18 Indonesian energy firms (2021-2023). Panel regression finds no signi…

null Atika Rahmi

This study examines the effect of ESG disclosure on firm performance, finding a negative short-term impact that is moderated by CEO tenure. It highlights the role of leadership stability in enhancing the benefits of ESG initiatives.

Jazman Jakeem, Amrie Firmansyah

This study examines the influence of ESG performance and intellectual capital on earnings management, with board meeting frequency as a moderator, using a sample of 31 Indonesian healthcare firms (109 observations, 2020-2024). Findings show…

Siswadi Sululing, Gagaring Pagalung, null Amiruddin

This study examines the impact of ESG disclosure on earnings quality for Indonesian listed firms (2018-2022). Environmental disclosure had no significant effect, while social and governance disclosures positively influenced earnings quality…

Ni Luh Putu Sandrya Dewi, Luh Gede Kusuma Dewi, Ni Luh Gede Mahayu Dicriyani +1

This study uses a literature review to analyze the relationship between sustainability reporting and company value in the ESG era for companies listed on the Indonesia Stock Exchange. The results show that sustainability reporting significa…

null Poornima S., null Gopalakrishna B. V., Mithun Samanta

Analyzing 690 Indian listed firms from 2011-2022, this study finds that ESG disclosure positively impacts financial performance, partially mediated by reduced financial constraints. It highlights the importance of ESG disclosure for operati…

Mr. Darshan Gaonkar, Dr. Rayalwar Arvind Prabhakar

This study examines ESG and CSR integration in two Indian public insurers (New India Assurance and GIC). Under India's mandatory BRSR framework, companies show increased focus on climate risks and transparency, but face challenges like lack…

Siti Asiah Murni, James Tumewu, Akhmad Zainuddin

This study examines the effects of government ownership, political connections, profitability, and leverage on sustainability reporting quality in 100 Indonesian public companies. Results show that government ownership and profitability pos…