GX & Decarbonization Research

Muhammad Pondrinal, Elvira Luthan

This study examines the effects of ESG disclosure and intellectual capital on ROA for 14 Indonesian banks (2019-2023), with board gender diversity (BGD) as a moderator. ESG disclosure significantly improves ROA, while intellectual capital h…

Evana Pasaribu, Martua E. Tambunan

This study examines how Sustainable Finance practices affect financial performance in Indonesia's NDC priority sectors using 2024 sustainability ratings, GRI benchmarks, and POJK 51/2017. It finds that mature ESG governance improves cost ef…

Kamble, Riteeka Rajeshwar, Takalkar, Shivaji Dhondiba

This paper critically examines the relationship between environmental auditing and corporate sustainability reporting in India. It finds that while environmental auditing has improved compliance and disclosure, gaps remain in uniformity, in…

Jefferson Palácio de Oliveira, Lucas Mendonça dos Santos, Lucimara Aparecida da Silva Pereira +6

This integrative review examines how corporate governance mechanisms (independent boards, audits, compliance) influence accounting information quality and sustainability disclosure credibility. It finds that strong governance reduces greenw…

Maithili Prashant Dhuri, Ritu Sinha, Smita Shukla

This study analyzes ESG disclosures of seven Indian chemical companies using content analysis, categorizing themes like environmental stewardship and governance. It examines how disclosure quality relates to financial performance, finding i…

M. Saiful Rizal, Merlin Diva Mefia, Firman Ramadhani +1

This systematic literature review of 40 articles (2021-2025) examines the influence of independent audit committees, board gender diversity, and institutional ownership on ESG disclosure among Indonesian companies. Audit committee independe…

Albert Issac

This paper provides a legal analysis of greenwashing in India's ESG reporting landscape. It identifies critical flaws in current frameworks like BRSR and CCPA guidelines, including the lack of a statutory definition of greenwashing. The pap…

Moch. Rusli, Asiah Wati, Haq Muhammad Hamka Habibie

This study examines the impact of ESG scores on bank financial performance (ROA, ROE) in Indonesia and Malaysia using panel data from 2020-2024. Results show no significant effect of sustainability disclosures; instead, net profit margin an…

Richard Yeaw Chong Seow, Nejla Ould Daoud Ellili

This systematic review of 213 articles on ESG disclosure in the MENA region reveals increasing emphasis following regional reforms (e.g., Saudi Vision 2030, UAE Green Economy Strategy), but uneven reporting, especially in non-GCC countries.…

Jitheesh Thilak, Devika Ramachandran, Sagee Geetha Sethu +1

This article compares ESG regulation and directors' fiduciary duties in the EU, UK, and UAE. It finds a fragmented landscape: EU prescriptive disclosure/due diligence, UK principles-based, UAE market-led. The divergence creates legal uncert…

Francesca Grassetti, Daniele Marazzina

This study proposes a standardized ESG rating methodology integrating GRI standards and SDGs, using only public data with missing data handling. Applied to European and US financial and manufacturing firms, it offers a transparent, reproduc…

Nesma Hassan, Amr ElAlfy, K. Gülnaz Bülbül +2

This scoping review analyzes sustainability reporting and ESG disclosure practices in the airline industry based on literature from 2018-2024. The Global Reporting Initiative (GRI) is the dominant framework, with airlines in Europe and Nort…

Heeseob Lee, Kyungho Lee, Taedong Lee

This study develops a corporate climate adaptation disclosure framework with dimensions of vulnerability and adaptive capacity, and uses AHP to prioritize components among 30 South Korean ESG practitioners. Findings highlight physical/trans…

Alison Martins Meurer, Antonio Nadson Mascarenhas Souza

This teaching case is designed for undergraduate and graduate courses to develop skills in supplier selection, monitoring, and reporting based on sustainability standards (IFRS S1/S2, GRI). It encourages critical reflection on ESG performan…

Serhii Ostapchuk, Lesia Voliak

This critical review examines the socio-economic consequences of mandatory sustainability reporting across countries, highlighting the EU's CSRD. It finds mostly positive long-term effects such as improved transparency and investor percepti…

Adrian Eka Darma Serang

This study examines ESG as a field of power, exploring how strategic management decisions are translated and represented through accounting practices to construct organizational legitimacy. Using a qualitative interpretive case study, it re…

Jagannayaki K, Lavanya P

This paper systematically reviews ESG integration in financial decision-making, evaluating how ESG criteria contribute to societal value creation. It identifies challenges such as lack of standardization, greenwashing, and rating divergence…

Ngoc Hung Tran, Thi Bich Ngoc Phan

This study examines how Vietnam-listed firms build credibility in ESG disclosures via external assurance. Analyzing sustainability reports from 2020-2025, it finds improved alignment with GRI and UN SDGs among large firms but limited third-…

yunus furuncu

This study comparatively analyzes three energy firms (Enerjisa, E.ON, Enel) using GRI-aligned sustainability reports and external ESG ratings. It reveals differentiated sustainability maturity stages consistent with the S-curve hypothesis: …

Anderson Yu

PADV defines a standardized methodology to convert real-world participation into verifiable behavioral data. It aligns with ESG disclosure requirements (GRI, IFRS, COSO, QS Sustainability, Scope 3) and serves as a pre-audit data governance …