GX & Decarbonization Research

S. Chandra Sekhar

This study examines how ESG pressure influences green innovation investment in environmentally sensitive industries. Using survey data from 372 managerial professionals, it finds that ESG pressure positively affects green innovation investm…

Salem M.R.M.

This paper analyzes the linear and non-linear effects of ESG pillars and ESG disclosure on the financial performance of banks in five ASEAN countries. Findings suggest that the relationship may vary beyond certain thresholds, implying that …

Vidyadhara Hegde

This bibliometric study examines the relationships among intellectual capital (IC), ESG disclosure, and sustainable corporate performance. It finds that green intellectual capital translates green strategic intent into green process innovat…

Sachin Sudhakar Birari, Dr. Nilesh R. Berad

This study uses Fuzzy AHP to analyze key factors for optimizing sustainability in pharmaceutical companies, with regulatory compliance, transparency, and sustainable clinical trials identified as most critical. Mid-level factors include was…

Krisnina Maharani Putri Baiq, Ely Windarti Hastuti, Animah +1

This study examines the impact of carbon emissions and climate change disclosure on firm value using a sample of 24 low-carbon leader companies listed on the Indonesia Stock Exchange (2022-2024). Results show that carbon disclosure has a ne…

(著者不明)

This paper presents a case study of environmental management initiatives at Sekisui Chemical Group, outlining the company's environmental policies, specific actions, and results.

(著者不明)

This paper presents the sustainability management practices of Japan Air Tech. While specific initiatives and metrics are not detailed, it serves as a case study of integrated ESG management in a Japanese company.

Dunhong Jin, Roni Michaely, Menghan Wang

This paper examines the stock selection processes of ESG funds and evaluates their environmental and financial outcomes relative to benchmarks. ESG portfolios reduce overall emissions by 36%, but over 90% of this reduction comes from exclud…

Florian Berg, Jess Cornaggia, Cristian Foroni +1

This study documents a 'traffic light effect' in MSCI ESG ratings: companies systematically bunch just below rating thresholds, because the rater faces pressure to avoid frequent changes that would trigger portfolio rebalancing costs for su…

Dov Solomon, Ido Baum, Rimona Palas +1

This paper provides causal evidence that higher ESG scores lead to more reliable financial disclosure, using the Business Roundtable's 2019 Statement as an exogenous shock. Analyzing 2,386 U.S. firms from 2016-2021, it shows ESG frameworks …

Dr. G. Yamuna, D. Priyadharshini

This study examines the ESG transformation in top ten Indian banks, comparing public and private sector practices. It analyzes the integration of sustainability into lending, operations, governance, and CSR using primary and secondary data.…

H. Tatsad

This paper proposes a BRSR-based assessment framework integrating Occupational Health and Safety (OHS) into ESG social performance for manufacturing industries. It defines five dimensions (Governance, Risk Management, Employee Well-being, S…

Rasha Fallatah

This study examines how corporate governance quality (board independence, gender diversity, audit committee activity) influences ESG disclosure levels in Saudi listed firms using panel data from 2019-2024. It expects positive associations, …

Yudan Hartawan, Acep Komara, Mada Purwanto W. N

This study analyzes the influence of accounting information system utilization and social performance on sustainability disclosure quality, using data from companies listed on the IDX KEHATI ESG Quality 45 index over 2021-2024. Quantitative…

Yana Oliinyk, D. Saienko

This paper examines the role of sustainability reporting for state-owned enterprises in the security and defense sector. It analyzes international frameworks (GRI, ISSB, CSRD, ESRS) and argues that such reporting enhances transparency, econ…

Кonstantin Lagunov, Andriy Shvaher

This conceptual paper argues that sustainability reporting provides a comprehensive information base for assessing economic security risks of business entities. It demonstrates how disclosures based on ESRS can serve as analytical tools for…

Evana Pasaribu, Ressa Uli Patrissia

A case study of PT ABC Tbk, a large Indonesian coal mining company, using SWOT analysis integrated with GRI material topics to assess its 2024 sustainability report. The company's ESG performance is average (internal score 2.16, external 2.…

S. Komalasari, Khalilul Rahman, Andesta Brilian Nelson

This study examines the relationship between sustainability disclosure (measured by GRI indicators) and corporate performance of Indonesian state-owned enterprises (SOEs) from 2018 to 2022. Using regression analysis on 61 non-bank SOEs, it …

Muhammad Iif Fahruddin, Bustanul Ulum, Anisaul Hasanah

This study examines the effect of profitability and liquidity on sustainability disclosure and the moderating role of market ratio, using a sample of 50 manufacturing firms listed on the Indonesia Stock Exchange. Results show that profitabi…

Antonio Savi, Luan Santos, Sofia Helena Zanella Carra +1

This paper adapts an ESG evaluation model to the steel industry, incorporating supply chain performance. Using data from a Brazilian steel company and its suppliers, it finds that 61% of the consolidated ESG score is driven by supply chain …