GX & Decarbonization Research

Widaryanti Widaryanti, Luhgiatno Luhgiatno, Riana Sitawati

Using panel data from 89 Indonesian listed firms (2021-2023), this study investigates how sustainability reporting (GRI-based) and audit committee characteristics affect firm value (Tobin's Q), with profitability (ROA) as a mediator. Result…

V. P. Safas, Mohsin Khan

This study uses bibliometric analysis to map ESG disclosure and reporting standards in sustainability reports, providing a systematic overview of the field. It identifies key standards and trends, revealing the evolution of research.

E. Mayndarto, Ayke Nuraliati, Nada Cantika Putri Kadua

This study quantitatively analyzes the impact of integrating sustainability accounting and ESG reporting on corporate transparency and accountability. Using regression analysis on secondary data from corporate reports, it finds that integra…

Md Arafat Rahman, Sazzad Hossain Shaon

This study empirically investigates the role of AI in enhancing ESG disclosures in Bangladesh, using a survey of 434 respondents. It finds that AI integration significantly improves ESG reporting, fostering sustainability culture and climat…

Obaid Ur Rehman Qureshi

This systematic review of AI-based ESG reporting automation (2020-2025) covers data harmonisation, NLP extraction, predictive analytics, and governance. It analyses EU Taxonomy, CSRD/ESRS, ISSB, and Saudi CMA guidelines. Domain-adapted tran…

Evgeny Kuzmin, G. Rakhimova, H. Nasirova +1

This study examines variation in ESG disclosure breadth among 109 large Russian firms in 2022. Employee headcount is the strongest predictor, while revenue and sector effects are weak. Findings suggest that organizational capacity drives ES…

Alessandra Theuma, Ahmad Faisal Hayek

This study analyzes sustainability information disclosure among 92 listed firms in the Gulf Cooperation Council (GCC) from 2020-2023, distinguishing between disclosure level (volume) and quality (credibility). Results show a positive associ…

Dr. M. M. Naburgi, Dr. MUSA, Hassan, GODWIN, Sunday Stephen

This study examines the effect of intellectual capital disclosure and sustainability reporting on firm value for Nigerian industrial goods companies using panel data. Findings show that sustainability reporting (ESG disclosure) has a signif…

R. Grassa, N. Ellili, Mohammad Hadi Alhashimi +2

This study examines the association between risk disclosure (RD) and ESG disclosure in 44 non-financial firms listed on Abu Dhabi Stock Exchange and Dubai Financial Market from 2018 to 2023. Findings show that RD increased during 2018-2021 …

Aiman Mahmoud Abu Hamour, Ahmad Ali Salem Bawaneh, K. M. Alhyasat +2

This study examines the relationship between green innovation and earnings management in MENA energy firms, with ESG reporting as a moderator. Using 1,747 firm-year observations from 2008-2024, it finds a positive significant relationship b…

Eldian Rinaldi

This qualitative study explores management perceptions of ESG reporting in non-financial companies. Findings show that ESG reporting is seen as strategic for legitimacy and sustainability, but barriers like data availability and complexity …

Menazel Fatehi, Srouji Suraiya Ibrahim, Wan Sallha Yusoff

This paper conceptually analyzes the influence of board compensation and gender diversity on ESG reporting quality for firms listed on the Amman Stock Exchange (ASE). Drawing on agency, stewardship, and resource dependence theories, it hypo…

Jaba Chakraborty, Razia Nagina, Mandakini Paruthi +2

This study analyzes the impact of ESG disclosures on firm value for Indian pharmaceutical companies from 2015 to 2025. Using panel data regression, it finds that aggregate ESG performance is insignificant, but the Social pillar positively a…

Yagana Baba, Bukar Waziri, Amina Idriss

This study examines the effect of institutional factors on corporate sustainability disclosure (CSD) in Nigerian healthcare companies over 10 years. Results show a strong positive correlation (+91%) and significant positive effect of instit…

Khafia Mutia, Darwanis Darwanis, Rahmawaty Rahmawaty +1

This study develops a conceptual sustainability reporting (SR) framework for Indonesian local governments by harmonizing international standards (SASB, GRI, INTOSAI WGEA) and Indonesia's SDGs. The framework was validated through stakeholder…

(著者不明)

This study develops and validates a comprehensive mixed-methods instrument for measuring ESG disclosure among Malaysian public listed companies. It combines a quantitative ESG checklist with qualitative interviews to assess disclosure quali…

Jaime Teixeira, Amélia Carvalho, Cecília Carmo

This review analyzes 205 articles on the ESG-financial performance relationship, identifying a 'conditional chain': ESG creates value when backed by strong governance and high-quality reporting, but can serve as a mask for earnings manageme…

Agne Kazyte, Rosvaldas Krušna, Alfreda Šapkauskienė

This study examines the impact of ESG disclosure on credit risk (Altman Z-Score) using panel data of Euro Stoxx 50 firms from 2005-2024. Results show a significant lagged positive relationship, strongest at two years, with increased importa…

Taoufik Elkemali

This study investigates the impact of ESG disclosure on financial analysts' forecast accuracy in Saudi Arabia, focusing on the 2021 ESG guidelines introduced by Tadawul. Using panel data from 2017-2024, it finds that higher ESG disclosure r…

M. Olanisebe, Yagana Baba, Olayinka Olaitan Abidoye

This study examines the moderating effect of board gender diversity on the relationship between ESG disclosure and firm value for listed industrial goods firms in Nigeria. It finds that environmental and social disclosures positively influe…