GX & Decarbonization Research

Nadiyah Kharisma Ataya, Henryanto Wijaya

This study examines the impact of ESG disclosure (GRI-based) and intellectual capital (VAIC) on ROA for 22 Indonesian energy sector firms (2022-2024). Results show ESG disclosure has a negative insignificant effect, while intellectual capit…

Nayla Zahiya Syifa, Yusnaini Yusnaini

This systematic literature review examines how ESG rating divergence affects corporate transparency and disclosure. Differences in methodologies and data sources create information confusion, prompting firms to strengthen disclosure. Regula…

Alphasyah Lazuardy Sidarta, E. Sukoharsono, Abdul Ghofar +1

This integrative review synthesizes 55 sources to propose a causal chain from ESG regulation to disclosure, ratings (which diverge due to measurement and scope), and firm performance through risk and cost of capital. Greenwashing moderates …

Lilian Mbatha, Dr. Dickson Kinyariro, Dennis Gitari

This study examines the relationship between environmental and social sustainability accounting and risk management among NGOs in Kenya. Quantitative and qualitative findings show that social sustainability accounting has a stronger positiv…

Vinayak Mohan Gupta

This review examines recent developments in ESG reporting and BRSR compliance in India and their relationship with corporate financial performance. It finds that while the BRSR framework enhances disclosure quality, challenges remain for sm…

Dongliang Yuan, Jiexiang Shen, Li Yan

Using Chinese A-share listed firms (2013-2022), this study finds that more textually complex annual reports are associated with greater ESG rating disagreement. Complexity increases interpretation costs and subjective completion by rating a…

Cheryl Gem D. Abraham, Anik Yuesti, Joel Arante Alve

This literature review examines the global transition from voluntary to mandatory CSR and ESG reporting. It finds that mandatory frameworks enhance transparency and comparability but face challenges in enforcement consistency and reporting …

Syed Q.R.

This paper models the nonlinear relationship between ESG uncertainty and Islamic green finance, analyzing the impact of ESG factors on green finance markets.

Doshi M.

This study examines the link between ESG performance and value creation using EVA and MVA in emerging market firms before the pandemic. It suggests that higher ESG scores are associated with improved economic and market value added, though …

Siwela W.

This study empirically examines whether corporate environmental performance influences investors' share ownership using the FTSE/JSE Responsible Investment Index. It tests if firms with better environmental ratings attract higher institutio…

Finucane S.J.

This paper discusses the integration of ESG factors into mine closure planning and reporting, emphasizing the importance of transparent disclosure. It likely provides a framework for companies to address environmental and social impacts of …

Guo J.

This paper examines how ESG disclosure affects price premiums in sustainable pet food markets, highlighting the mediating roles of value chain signals and consumer trust. It provides insights into how sustainability claims translate into ma…

I. Tomashuk, Natalia Koval, Liudmyla Boltovska

This conceptual paper identifies priority areas for integrating innovation into the sustainable development strategy of Ukraine's agricultural sector. Using SWOT and PESTEL analysis, it highlights digitalization, low-carbon technologies, or…

N. Petrukha, S. Petrukha, A. V. Yakymchuk

This paper theoretically examines the role of bioeconomic imperatives in the ESG transformation of the agrarian sector. Using Ukrainian agri-enterprises as a case, it proposes a conversion circuit from biomass and waste management to non-fi…

Getah Ester Hayatullah, Napat Chai, Ming Pong

This paper systematically reviews the role of ESG reporting in enhancing transparency in sustainable finance. Using a qualitative approach, it finds that high-quality, standardized ESG disclosures reduce information asymmetry and strengthen…

Mayank Gupta

Using a sample of 376 listed banks across 19 countries from 2009–2022, this study finds a negative association between ESG reporting and banks' earnings management, driven by environmental and governance disclosures. Investor protection and…

Setyawan, Agung Iman, Wahid, Munawar, Rakinaung, Mikhael Riandi +7

This systematic review synthesizes 11 empirical studies on how ESG practices and green economy initiatives affect SDG outcomes in emerging markets, covering themes like green finance, renewable energy, green innovation, and CSR across Indon…

Halder S.

This paper measures ESG efficiency and its drivers among Indian firms, linking findings to circular economy and green finance. It provides insights into factors enhancing ESG performance in emerging markets.

Ianniello S.

This paper examines how fashion companies prepare for social disclosure under the CSRD, moving beyond governance attributes. It provides insights into the adaptation process and practical implications for EU's new reporting standard.

Aliani K.

This study examines the impact of board cultural diversity and structural policies on ESG disclosure in G7 countries, suggesting that diverse boards improve ESG reporting quality.