GX & Decarbonization Research

null Jihan Putri Syabila, Veronika Santi Paramita

This study examines the impact of carbon emission disclosure and green investment on firm value for Indonesian mining companies (2020-2024). It finds that green investment has no significant effect, while carbon emission disclosure negative…

Olumide Samson Ola, Mohd Lizam, Rotimi Boluwatife Abidoye +1

This study analyzes the impact of ESG disclosure dimensions on the financial performance of Malaysian REITs using a static panel approach. Environmental and governance disclosures significantly influence Tobin's Q, while social disclosures …

Darlin Aulia

This literature review examines greenwashing practices among Indonesian companies from 2015 to 2025, focusing on accounting, sustainability reporting, and public policy. It finds that greenwashing often takes the form of symbolic, selective…

Alessandro Bernardo, Domizia Vescovo, Riccardo Censi +3

This study examines the relationship between environmental innovation and ESG scores in the global agri-food sector using panel data from 633 firms (2013-2023). It finds that environmental innovation enhances ESG scores, but green revenues …

Archan Mitra, Ruma Roy

This paper examines how strategic communication by directors enhances ESG accountability under EU regulations like CSRD and ESRS. It analyzes case studies of EU firms to propose frameworks for avoiding greenwashing and aligning messaging wi…

Asri Lutfiani, Musfirah Majid, Herna Rizaldi

This study uses longitudinal analysis (2020–2024) to examine factors affecting integrated reporting disclosure (IRD) among Indonesian state-owned enterprises (SOEs). It finds that third-party assurance and investor protection positively and…

Dr. Odutola,, Oluyemi, Adekunle, Dada, Surajudeen, Adeleke, Oluwabukola +1

This study examines how professional accounting qualifications affect the quality of sustainable financial reporting in Ogun State, Nigeria. Findings show generally low reporting quality but strong positive relationships between qualificati…

Anne-Marie Hubert, Nathalie De Marcellis-Warin, Tania Saba +1

This report examines the convergence between sustainability disclosure standards for financial markets and the need for trustworthy AI governance in the workplace. It explores using existing ESG indicators and ISO standards to address gaps …

Meenakshi Kaparwan, Resham Goyal, R. C. Dangwal

This study proposes an Environmental Disclosure Index (EDI) based on UN SDGs to assess the disclosure practices of Indian Nifty 50 firms. Analyzing 150 reports over three years, they found an overall performance of 53.28%, with Infosys as t…

Elham Jahanbakhsh

This study develops a deployment-oriented AI and IoT disclosure index (AIDI) from U.S. annual and sustainability reports (2018-2024) and tests its association with EPA GHG emissions intensity and workplace injury rates. Using fixed-effects …

Lagos, Aristoklis

This thesis reviews sustainable finance and ESG frameworks, analyzing EU regulations such as CSRD and SFDR. It includes an empirical study on ESG and corporate risk in US energy and tech sectors, bridging theory and practice for sustainable…

Jacqueline Jamsheed, Linda Ragland

This study examines whether municipal ESG disclosures, specifically support for community gardens, are associated with lower bond interest costs. Analyzing New England municipalities, it finds a negative correlation between disclosing such …

Shilpa Laxman Chabukswar, Kishor Shankar Nikam

This paper analyzes global sustainable banking models, focusing on ESG integration, green lending, and sustainability reporting. It finds that Indian banks lag behind international best practices and recommends comprehensive sustainability …

Sifan Xu, Katie Haejung Kim, Bugil Chang

This study examines how top S&P 500 companies frame social responsibility, impact, and purpose in non-financial reports using semantic network analysis of 122 reports. It finds that purpose anchors values, impact emphasizes outcomes, and re…

Papadopoulos, Ioannis

This thesis examines the relationship between long-term CSR commitment and greenwashing, focusing on the moderating role of corporate governance (board function, structure, compensation). Using an unbalanced panel of EU firms in environment…

Marcello, Antony, Septianus, Andre, Rimi Gusliana, Mais

This systematic literature review of 28 SINTA-accredited articles examines the mixed relationship between green finance (CSR, green accounting, ESG) and corporate financial performance. It identifies positive effects via efficiency and repu…

Devarshi Rajendrabhai Shah, Dr. Delnaz Jokhi

This paper examines the role of environmental accounting in integrating environmental costs and impacts into corporate decisions in India. It highlights how environmental accounting enhances transparency, supports compliance with regulation…

Quirin Oberpriller, Nicolas Schmid, Sophie Bogler +11

This study analyzes greenhouse gas emissions under different socio-economic and climate policy scenarios for Switzerland, assessing the impact of policy choices on emission levels.

Stojan Črv

This study empirically examines the relationship between greenhouse gas (GHG) emissions and environmental economic factors (GDP, environmental protection expenditure, environmental tax revenue, climate change mitigation investment) as well …

Pedro A. Garzón-Camacho, Cássio Felipe Lopes, Janquieli Schirmann +6

This study measured N2O emission factors (EFs) from urea, urine, and dung across a pasture intensification gradient in southern Brazil. Results showed most EFs were lower than IPCC Tier 1 defaults, with stable subtropical pastures emitting …