GX & Decarbonization Research

Raja Adzrin Raja Ahmad, Wan Imran Daniel Aminurrashid, Siti Rahayu Sarman +2

This study compares ESG performance of firms in four ASEAN economies (Malaysia, Singapore, Thailand, Indonesia) from 2019 to 2023 using Refinitiv data on 758 listed firms. Thailand leads in average ESG scores and reporting uniformity; Indon…

IJMSRT

This paper critically reviews methodologies for measuring the 'S' in ESG, focusing on employee well-being and its financial impact. It compares frameworks like ISO 30414, GRI, and SASB, highlighting the lack of standardization and integrati…

Yosefa Sayekti, Ririn Irmadariyani, Indah Purnamawati +5

This study examines how political connections and corporate governance affect comprehensive corporate reporting (CCR) in Indonesia. Strong governance promotes CCR, while political connections may hinder it. Findings offer insights for emerg…

Prakash Ray

This paper comprehensively analyzes India's clean energy progress and challenges. It explores national missions like the Solar Mission and Green Hydrogen Mission, while identifying barriers such as high capital costs, grid limitations, regu…

Charles, Ogboi, Somtochukwu, Chikezie Akunna, Samson, Alalade Yimka,

This study examines the effect of ESG factors on stock price performance of 737 deposit money banks in Nigeria using panel data regression. Results show that ESG factors jointly significantly affect stock performance, with environmental and…

Peppes, Athanasios

This study analyzes the correlation between ESG scores and financial performance using a panel dataset of 11,328 EU and non-EU firms from 2001 to 2023. It finds that ESG improvements are modestly but significantly associated with long-term …

Miftahul Jannah, Fitriani Fitriani, Alimuddin Alimuddin +1

This study examines how symbolic interactions in live shopping shape consumer perceptions of product value and green claims. It finds that sustainability labels often lack factual support, increasing greenwashing risk, and highlights a para…

Otto Ketney

This study analyzes structural drivers of methane intensity in dairy systems and evaluates mitigation potential through reallocation of species portfolios, accounting for uncertainty. It quantifies global methane reduction potential from li…

WenYi Li, Wenyu Liu, Mengya Deng +2

This paper systematically reviews the transformative impact of large language models (LLMs) on accounting practices and explores future application scenarios. It highlights potential to enhance efficiency, transparency, and innovation in fi…

Isnaini Nuzula Agustin, Candy Candy, Jervis William

Using Indonesian listed firms (2019-2023), this study finds that greenwashing reporting moderately increases stock price crash risk, and this effect is stronger under high climate risk. The results highlight the masking effect of ESG disclo…

Mattias Vanwingh

This paper proposes a three-pillar complementary strategy for climate stabilization: structural decarbonization, carbon dioxide removal (direct air capture, BECCS, enhanced weathering, large-scale ecosystem restoration), and active polar co…

Dr. Madhavi Bolla, Dr. Masarat Jahan, Dr. Niyati Chaudhary +3

This study examines the relationship between ESG performance and corporate financial returns globally. Using a comprehensive dataset, it finds that strong ESG performance is associated with higher long-term profitability and market valuatio…

S. Ida Evangeline

This chapter examines how to integrate environmental compliance into software projects, analyzing the impact of regulations like ISO 14001 and ESG disclosure requirements on project lifecycles. It presents practical tools such as carbon acc…

Musa Ghazwani, Rami Salem, Xi Song +2

This paper examines the relationship between anti-corruption disclosure and sustainability performance (ESG) using 4675 firm-year observations of FTSE 350 companies from 2005 to 2021. It finds that anti-corruption disclosure is positively a…

Svitlana Levytska, Olga Osadcha

This paper examines the implementation of risk-oriented management as a tool for sustainable business development, focusing on Ukraine's adaptation to the EU Corporate Sustainability Reporting Directive (CSRD). It highlights the need for im…

Jairo Stefano Dote Pardo

This study systematically maps 181 articles (2003-2024) on financial communication and investor responses using bibliometric analysis. Key themes include sustainability disclosures, ESG reporting, and the role of technology like AI, highlig…

Imam Ahmed, Adekunle Akinola

This paper examines legal and policy foundations for green capitalism and just energy transition in Nigeria's fossil-dependent economy. It evaluates existing instruments like the Climate Change Act 2021, CAMA 2020, and SEC Sustainability Di…

Oksana Budko, Vitalii Meduzov

This paper examines tax accounting transparency as a component of corporate social responsibility and ESG. It argues that transparent tax reporting builds trust with stakeholders and contributes to sustainable development. Practical measure…

Alok Sherry

This systematic review examines the adoption of international climate protocols (Paris Agreement, UN PRB, TCFD, Green Bond Principles) by the Indian banking sector. Analyzing literature, regulatory documents, and sustainability reports from…

Elżbieta Harasim, Cezary A. Kwiatkowski, Artur Pawłowski +4

Biochar, produced from biomass pyrolysis, is a promising material for improving soil fertility and mitigating climate change by sequestering carbon in soil. This paper discusses its potential benefits and applications in sustainable agricul…