GX & Decarbonization Research

Ilfa Rahma Salekha, Falsi Azizah, Lu’luil Mustafidah +2

Using 8 Indonesian-listed manufacturing firms (32 firm-year observations, 2022-2025), this study regresses ROA on ESG Risk Rating Score, firm size, leverage, liquidity, and capital structure. None of the variables show a significant individ…

Abdelmoneim Bahyeldin Mohamed Metwally, Sherif Ismail El-Halaby, Mohamed Ali Shabeeb Ali +1

Using 38,600 firm-year observations from the US, UK, and China (2010-2025), this study decomposes CSR into five dimensions and shows they explain innovation and financial performance better than aggregate ESG scores. Workforce CSR has the s…

Dinda Aprilia, Dwi Fitrianingsih

Using 80 firm-year observations from 16 Indonesian pharmaceutical firms (2020-2024), this study regresses financial statement quality on GRI-based sustainability reporting, green accounting, and green strategy. Sustainability reporting and …

NNAJI REGINALD CHIDI, AGIM GODSWILL ODOWUEZ, Amasiatu K. M. +2

Using 65 firm-year observations from Nigerian listed pharmaceutical firms (2013-2025), this study disaggregates sustainability reporting into environmental, social, and economic dimensions and regresses them on ROCE, ROA, and gross profit m…

ALIMOT FOLASADE OYAWOLE, WASIU ADEKUNLE OYERO, Sunday Azeita Okoughenu +1

Using OLS regression on 24 listed Nigerian deposit money banks (2016-2025), this study examines how board attributes relate to sustainability reporting quality and how bank size moderates this link. Board attributes show a significant posit…

Hope Udoma Samuel

Using robust regression on 11 Nigerian Exchange-listed industrial goods firms (2016-2025), this study finds environmental, social, and economic sustainability disclosures all significantly raise market share price. It provides emerging-mark…

DANIEL MATHEW DATONG, MAIMAKO NKURI LIVINUS, Samson Iliya Nyahas +1

Using regression on 47 listed Nigerian manufacturers, the study tests whether board gender diversity affects sustainability reporting compliance. Gender diversity shows a significant negative effect (coef. -0.2003, t = -5.4548, p = 0.0000).…

Nuraeni Nuraeni, Meutia Riany

Panel regression (Common Effect Model) on 6 IDX-listed energy firms (30 observations, 2020-2024) tests whether ESG disclosure, capital intensity, and institutional ownership affect tax avoidance. Individually none are significant; jointly a…

Ajeng Tita Nawangsari, Bima Rafly Fachrezzi

Using a balanced panel of 82 energy and industrial firms listed on the Indonesia Stock Exchange (2021-2024, 328 observations), this study tests the ESG-firm performance link and whether Green Technology Innovation Disclosure (GTID) mediates…

Xin Huangfu, Hamezah Md Nor

Using PSM-DID on Chinese A-share firms (2010-2024), this study finds that adopting executive equity incentive plans significantly improves ESG disclosure quality, with the strongest effect in the environmental dimension. Reduced managerial …

Tuan Van Nguyen, Yen Dang

An empirical study examining how the extent of ESG disclosure affects firm financial performance across industries in Vietnam. It contributes emerging-market evidence linking disclosure practices to financial outcomes. No abstract is availa…

Fengmei Quan

This paper examines how standardised sustainability metrics fail to capture small-scale nature-based solutions (NbS). Using Swedish fashion SMEs as a case, it explores the structural alignment between NbS and firm practice, arguing for eval…

Chu K.M.

This paper proposes a diagnostic instrument and validation protocol to help SMEs assess and improve firm practice aligned with the SDGs and planetary boundaries. It targets the implementation gap left by large-firm-centric sustainability ev…

Soesetio Y.

An empirical study examining how ESG disclosure quality and the presence of 'green CEOs' affect the sustainable value of firms in high environmental risk industries. It highlights the interaction between disclosure practices and executive a…

Kozma M.

A conceptual study rethinking how ESG drives innovation in early-stage digital startups. Without an abstract, details are unclear, but it likely questions how ESG shapes startup growth, funding, and business models, adding a startup lens to…

Potamitis S.

This paper critically examines the credibility of ESG disclosures through the lens of operational risk management. It explores how risk governance and internal controls shape disclosure quality and verifiability, highlighting gaps in disclo…

REINDOLPH OSEI-ANIM

Combining World Bank country indicators with IMF bilateral portfolio positions (2010–2022), this study examines how income-adjusting sovereign ESG scores reshapes country rankings, investment eligibility and cross-border holdings concentrat…

Dewi Nurma Sabrina Dwi Rahayu, Trias Arimurti, Awaliawati Rachpiliani

Using SEM-PLS on 25 Indonesian listed manufacturing firms (100 firm-years, 2021–2024), this study finds sustainability reporting significantly reduces tax aggressiveness, while capital intensity increases it; firm size has no significant ef…

Juliet Adaku NWANORO, Oke OGUNE

Using 320 firm-year observations from 32 Nigerian listed manufacturers (2016–2025), this study examines how environmental sustainability disclosures affect corporate resilience (Z-score). Waste and energy disclosure show negative effects, w…

Farrel Ardian Ramadheni, Willy Sri Yuliandhari

Panel regression on 13 LQ45-listed Indonesian firms (2021-2024) tests how environmental performance, ERM disclosure, and ESG affect firm value. Environmental performance and ESG showed no significant effect, while ERM disclosure had a signi…