GX & Decarbonization Research

Eliwa Y.

This paper empirically analyzes the impact of ESG practices on the cost of debt using firm-level data from EU countries. It suggests that firms with higher ESG scores may obtain more favorable borrowing conditions, underscoring the economic…

Dunfjäll M.

This paper examines the evolution of materiality assessment in corporate sustainability reporting under the EU's CSRD, discussing challenges and opportunities of double materiality implementation and its impact on reporting practice.

Konstantinos Georgantas, Michalis Skordoulis, Fotios Rizos +2

This systematic review (PRISMA 2020) examines how inclusive and sustainable local development is conceptualized and operationalized in municipalities, organizing evidence into three pillars: conceptual/theoretical approaches, governance/pol…

Witt N.

This paper examines the implications of the EU's Corporate Sustainability Reporting Directive (CSRD) for the agrifood sector, focusing on the reporting obligations and data demands placed on farmers within the supply chain, and discusses th…

Garsaa A.

This paper empirically analyzes the relationship between ESG disclosure quality and employee turnover among listed European companies. It finds that firms with higher ESG transparency tend to have lower turnover rates, with social (S) discl…

Tetiana Paientko

This paper empirically analyzes the impact of the EU's Corporate Sustainability Reporting Directive (CSRD) on stock prices. It examines the market effects of mandatory ESG disclosure, shedding light on the information function of disclosure…

Copes, Simone, Lamanna, Giuseppe

This paper analyzes the evolution of sustainability reporting under the CSRD and ESRS, focusing on the inherent challenges of ESG data and the principle of double materiality. It examines the potential criminal liability of companies for fa…

Giuseppe Bifulco, Giulia Scardozzi, Sara Trucco

This study examines how ESG disclosure volume affects readability in European listed banks' annual reports (2014-2024) using the Gunning Fog index. It finds that environmental and social disclosures improve readability, while governance and…

Michael Kraten

This article argues that ESG accounting continues to gain relevance despite regulatory pauses like the SEC's delay in enforcing climate disclosure rules. It identifies five unexpected industry shifts showing ESG's growing permanence: adopti…

Yin F.

This paper exploits China's selective mandatory ESG disclosure regime to identify positive and negative peer effects. It shows that mandatory disclosure by some firms influences the disclosure behavior of non-mandated peers, revealing spill…

Mutalib Anifowose, Dr Manirul Islam, Md Yousuf Ali +1

Using panel data on S&P 500 firms from 2010 to 2023, this study finds that stronger audit committee attributes are associated with higher ESG disclosure quality, particularly in environmental and social dimensions, and that female CEO leade…

Bartley J. Madden

This paper presents three perspectives on achieving net zero: conventional ESG metrics (criticized for flaws in Scope 3, proposing E-liability), systems thinking to handle complexity and foster innovation, and promoting systems thinking for…

Loso Judijanto

This study uses bibliometric methods on Scopus data to map the intellectual structure and trends in ESG disclosure research. It identifies core themes like sustainability reporting, ESG performance, and governance, and highlights emerging t…

Gabriela Ciurea-Ercau

This study examines the impact of the Voluntary Sustainability Reporting Standards (VSME) for SMEs on access to EU funds and sustainable investment strategies. Using a mixed-method approach, it compares funding success rates between VSME ad…

Saiful Anwar, Dian Agustia, Wiwiek Dianawati +1

This study examines the effect of the Women Leadership Index (WLI) on sustainability reporting assurance and assurance level using 13,107 firm-year observations from 1,781 non-financial firms across Asia-Pacific, Europe, and MEA (2016-2023)…

Saprida Khoirotunnisa, Maylia Pramono Sari

This study analyzes determinants of sustainability assurance levels (none, limited, reasonable) among Asian energy firms using panel data regression. Findings show that assurance provider attributes, media pressure, and profitability positi…

Ariela Caglio, Xi Chen, Gaia Melloni

This paper empirically examines the relationship between ESG pay features (incorporating ESG metrics into executive compensation) and firm value among international adopters of integrated reporting. It investigates whether ESG-linked compen…

(著者不明)

This study empirically shows that green finance significantly reduces ESG rating divergence, primarily by enhancing corporate disclosure quality and reducing information asymmetry. It offers insights for policymakers and investors to improv…

Viviana Fernandez

Family firms underperform in social initiatives and ESG management quality but avoid greenwashing and non-compliance. They are less likely to track scope 1 and 3 emissions, with socioemotional wealth acting as a reputational floor.

Monica Singhania, Deepika Swami

This meta-analysis synthesizes 50 studies (2011-2024) across 15 countries to examine the ESG-cost of equity (CoE) relationship. It finds a positive association, which is weakened in countries with strong governance and high sustainability c…