GX & Decarbonization Research

Lammert D.

This paper reports on a survey investigating the impact of the Corporate Sustainability Reporting Directive (CSRD) on software companies. The specific methodology and findings are not provided, but the study analyzes the implications of CSR…

Zafar M.B.

This study uses machine learning to examine whether climate disclosures by Islamic banks are substantiated by real actions or are merely rhetorical. It reveals the nature and depth of disclosures, assessing greenwashing risks.

Kokkinou A.

This paper demonstrates that data analytic capability plays a crucial role in preparing for CSRD compliance. Using moderated mediation analysis, it reveals the mechanisms through which data analytics enables readiness for the Corporate Sust…

Sun Y.

This study examines whether innovative ESG disclosures under an integrated reporting framework yield economic benefits for Chinese firms. It investigates how novel disclosure practices are valued by investors and markets.

Auzepy A.

This paper proposes a novel method using zero-shot learning to automatically evaluate the quality of TCFD reports. It offers an efficient alternative to manual assessment, analyzing consistency and comprehensiveness of disclosures, valuable…

Putri W.H.

This paper examines the interconnection between Science-Based Targets (SBT) and company supply chains to enhance climate action, drawing lessons from Indonesia. It highlights how integrating SBT across supply chains can lead to more effecti…

Fuadah L.L.

This study examines the impact of ownership structure and ESG disclosure on firm value and performance, with audit committee as moderator. Findings suggest that quality disclosure enhances firm value.

Alqudwa A.

This paper systematically reviews existing research on the quality, determinants, and financial consequences of climate change disclosures. It analyzes factors that improve disclosure quality and their impact on firm value.

Sahu A.K.

This paper examines the impact of firm-level climate risk exposure, measured via textual analysis of corporate disclosures, on stock liquidity, and the moderating role of ESG disclosure. Findings suggest that higher climate risk is associat…

Jun W.

This paper examines whether ESG disclosure improves intangible capital (R&D, brand, human capital) using Chinese A-share listed firms. It finds a positive effect, suggesting that better ESG transparency enhances intangible asset accumulatio…

Wang N.

This study empirically examines the impact of ESG disclosure on corporate sustainable growth using Chinese firm data. Findings suggest that enhanced transparency supports long-term value creation.

Principale S.

This paper analyzes the determinants of TCFD reporting among Italian firms, examining how firm characteristics and governance structures influence the quality of climate-related financial disclosures. It identifies key drivers for adoption …

Lukács B.

This paper analyzes the impact of soft and hard regulation on corporate ESG performance. While specific findings are unclear from the title alone, it likely explores how different regulatory environments shape sustainability disclosure and …

Firmansyah E.A.

This study investigates the effect of ESG disclosure on firm performance using Saudi Arabian listed firms. It provides empirical evidence from an emerging market context. Details of methodology and findings are unavailable due to missing ab…

Sharma P.

This paper examines how ESG disclosures affect the price discovery process in the Indian energy sector, suggesting that such disclosures improve market efficiency and price formation.

Khandelwal V.

This paper investigates the relationship between ESG disclosure and firm performance using an asset-pricing approach. It examines how disclosure affects market valuation and stock returns, providing insights into the role of ESG information…

Giesekam J.

This paper examines the effectiveness and challenges of science-based targets (SBTs). It discusses the critical role SBTs play in corporate emission reduction target setting, while highlighting issues of effectiveness and monitoring.

Muazaroh

This study examines how gender diversity and board size affect ESG disclosure and corporate performance, suggesting that ESG disclosure helps improve risk management and performance.

Bax K.

This paper analyzes how the EU's Corporate Sustainability Reporting Directive (CSRD) influences risk framing and commitment specificity among EURO STOXX 50 firms. It provides empirical evidence on how disclosure regulation reshapes corporat…

Wai-Khuen W.

This paper conceptualizes the influence of external stakeholders on ESG reporting, proposing a framework to understand these dynamics. It systematically categorizes stakeholder roles and offers implications for practice and research.