GX & Decarbonization Research

E.S. Sina, D. Vennila

This study analyzes sustainability reports (BRSR) of Indian banks using qualitative content analysis. Only 28% fully align with TCFD pillars, and Scope 3 disclosure is limited. Larger banks show better ESG integration, but alignment with in…

Bence Lukács, Robert C. Rickards, Péter Molnár +2

This paper assesses ESG reporting practices in the automotive, construction, and energy industries in Central Eastern Europe (CEE). Using Python-based text mining on 60 sustainability reports from 2021, it finds significant variance in qual…

PRIYANKA SINGH, ASHISH PATEL

This paper investigates ESG reporting practices among Nifty 50 companies in India, analyzing adherence to global standards, challenges, and the impact on corporate behavior. It provides insights into the current landscape of sustainability …

Ari Warokka, Jong Kyun Woo, Aina Zatil Aqmar

This study examines the relationship between ESG disclosure (sustainability reporting) and financial performance, moderated by herding behavior in capital structure, among non-financial firms in five ASEAN countries. Using PLS-SEM and multi…

null Mrs. Apoorva Danesh Muttur, null A. N. Tamragundi

This paper provides a conceptual overview of ESG, tracing its evolution as a sustainability benchmark, comparing cross-country disclosure practices, and distinguishing it from CSR. It analyzes opportunities and challenges for companies adop…

Hamzeh Al Amosh

This study examines the impact of accounting reporting complexity on ESG disclosure quality using 5,146 firm-year observations from U.S. firms (2012-2021). It finds a significant negative effect on environmental and overall ESG disclosures,…

Yahaya, Onipe Adabenege

This study examines the impact of institutional and foreign ownership on ESG disclosure among 143 listed firms in Nigeria using panel regression. Results show a significant positive relationship, suggesting these ownership types enhance cor…

null Tugiantoro, Ida Adhani, null Setiasih +2

This paper systematically reviews the relationship between carbon accounting, ESG disclosure, and firm value in Indonesia using SLR and bibliometric analysis of 50 articles (2015-2025). It finds that effective carbon accounting enhances ESG…

Imran Khan, Anup Kumar Saha, Md. Anisul Islam Sajib +1

This study examines the relationship between ESG disclosure and corporate governance in firms listed on the Dhaka Stock Exchange (2014-2021). Using GRI-based content analysis, it finds that larger boards, foreign directors, and audit commit…

Yaxin Zheng

In the digital transformation era, enterprises face demands for higher ESG disclosure quality, but traditional management accounting struggles to integrate dynamic ESG data. This study uses mixed methods to analyze pathways where digital te…

Xingyu Chen

This paper distinguishes between ESG disclosure quantity and quality and examines their impact on corporate tail risk. Using a dataset of 4,044 Chinese A-share listed firms from 2011 to 2022, it employs machine learning to quantify ESG disc…

Socoliuc, Mihaela Ionela, Ionescu, Bogdan-Ştefan, Guinea, Flavius Andrei +3

This study analyzes the relationship between ESG disclosure scores and financial performance for 67 companies listed on the Bucharest Stock Exchange (2020-2022). Results show that higher ESG disclosure improves earnings per share but does n…

Ling‐Jing Kao, Chih‐Chou Chiu, Tai‐Hsi Wu +1

This study develops an integrated framework explaining how ESG-SDG alignment influences firm performance over time, moving beyond static interpretations. Using BERTopic and LSTM models on 205 Taiwanese ICT firms, it finds that ESG topics al…

Glen Hutchings

This study experimentally tests whether a simplified ESG score (nudge) embedded in sustainability reports influences retail investors' decisions. The ESG nudge significantly increases investment in high-sustainability firms, while complex t…

Dianwicaksih Arieftiara, Shinta Widyastuti, Masripah Masripah +2

This study examines how the largest ownership structure influences ESG reporting, tax avoidance, and firm value in emerging markets (Indonesia and Malaysia). Using panel data from 2012-2023 for non-financial firms, findings show that in Ind…

Siti Nor Adawiah Hussin, Nik Zam Nik Wan, Azilawati Abdullah Abd Aziz +2

This conceptual paper analyzes key determinants of ESG disclosure by Malaysian listed companies. Using stakeholder, legitimacy, and institutional theories, it identifies firm-level factors, board characteristics, internal governance, and da…

Ummar Faruk Saeed, Ishmael Wiredu

This study examines how CEO characteristics (foreign experience, compensation, interlocks, education, power) influence ESG disclosure in 368 manufacturing firms in Latin America and the Caribbean (2013-2023). Using dynamic GMM and quantile …

null Annisa Nur Fitria, null Mariana Mariana

This study examines the relationship between ESG disclosure intensity and corporate performance (ROA) for 37 energy and mining companies listed on the Indonesia Stock Exchange from 2021-2023. Using multiple linear regression, it finds that …

Sheren Susanto, Nicholas Lai Wijaya, Ivan Bryan Hotasi Samosir +1

This study analyzes the impact of ESG disclosure and GHG Scope 1 emissions on market return (EPS) for US companies listed on NASDAQ from 2014 to 2022. ESG disclosure shows a positive and significant relationship with EPS, while Scope 1 emis…

Devinta Aulia Damayanti, Ulil Hartono

This study analyzes 21 Indonesian listed companies (2020-2023) to examine the impact of GHG emission intensity reduction and ESG disclosure on financial performance (ROA). Results show that GHG reduction and environmental disclosure have no…