GX & Decarbonization Research

A. Ajibade, Jerry O Kwarbai, Abdulrauf O. Durowoju

Using panel data from seven Nigerian listed construction firms (2010-2023), this study examines the impact of sustainability reporting (environmental, social, governance) on shareholder value (dividends and share appreciation). Governance r…

H. A. Al-Malkawi, Dania M. Kurdy, Abdelmounaim Lahrech

This study analyzes firm-level determinants of integrated reporting quality in the UAE, an emerging economy. Using a sample of 89 listed firms, it finds that firm size, profitability, board size, and gender diversity positively influence II…

Julio César Hernández Pajares, Cecilia Venegas Morales, Fernando Andrés Morales Parada

This study analyzes the influence of board composition on SDG disclosure levels in Chilean listed companies' integrated reports using OLS regression. Board size and proportion of women positively and significantly affect SDG disclosure, alo…

Salina Mad, Mohd Taufik Mohd Suffian, Nor Alwani Omar

This study compares ESG disclosure practices among 24 Malaysian and Indonesian palm oil companies from 2020-2024. The social pillar (labor and community) contributes most to overall ESG scores, and Malaysian firms show significantly higher …

Наталія Сейсебаєва, Олександра Шевченко

This paper proposes a methodological framework for integrating ESG reporting through strategic KPIs in the context of European integration. Using a Ukrainian electrical equipment manufacturer as a case, it combines energy intensity and CO2 …

Vista Yulianti, Erlina Djatnicka

This study examines the effect of ESG disclosure on firm value with firm size as a mediator, using PLS-SEM on Indonesian manufacturing firms (2021-2024). Results show ESG disclosure directly enhances firm value and indirectly through firm s…

Research on Economic & Social Development Options, (RESDO)

This study empirically analyzes the relationship between ESG disclosure and investor sentiment using Pakistan Stock Exchange (PSX) listed companies. Using ESG data from SECP's ESG Sustain platform, the authors construct an ESG index and emp…

Annalisa Prencipe, Gianfranco Siciliano, Alessandro Minichilli +2

This study examines how reputation linked to family identity affects voluntary ESG disclosure in private family firms, focusing on eponymous firms. Using 2,769 Italian private family firms from 2013 to 2021, it finds that eponymous firms ar…

Ambili Jayachandran, Ajithakumari Vijayappan Nair Biju, Aghila Sasidharan

This qualitative study examines managerial perceptions and industry variations in ESG integration among Indian firms under the new BRSR mandate. Banking and financial firms outperform manufacturing in regulatory compliance and reporting qua…

null Madhuri N P, null Thamotharan A

Analyzes green lending and ESG disclosure impacts on profitability for four Indian private banks (FY2018-2023). Green loan ratios remain low, but ESG disclosure quality improved after SEBI's BRSR. No strong short-term correlation with profi…

Yahaya, Onipe Adabenege

This study examines the relationship between ESG disclosure quality and analyst forecast accuracy for 148 Nigerian listed firms from 2011-2025. Using a composite disclosure index based on GRI and NGX guidelines, panel regressions show that …

Truong T.H.D.

This paper examines how ESG disclosure affects the cost of debt for Asian firms, highlighting the moderating role of audit quality. High-quality audits may enhance the credibility of ESG information, strengthening the beneficial effect on f…

Tang C.H.

This study empirically examines the impact of ESG disclosure quality on firm valuation using Chinese A-share listed firms, focusing on the moderating role of economic policy uncertainty. It suggests that high-quality ESG disclosure may enha…

Liu T.

This paper examines the relationship between real earnings management and ESG disclosure in emerging markets, focusing on the moderating role of managerial ownership from a social norm perspective. It investigates whether higher managerial …

Ricky Yunisar Setiawan, R. Ramadhani, Novitasari Eviyanti +1

Using 675 firm-year observations from non-financial companies on the Indonesia Stock Exchange (2017-2023), this study finds that ESG disclosure positively affects firm value, and board independence significantly amplifies this effect. It hi…

Sushmita Dhar, Mohd Imran

This study develops a quantitative ESG framework using India's BRSR disclosures to evaluate corporate environmental performance. It finds high PPP-adjusted emissions in cement, water stress in mining, and that 88% of firms omit Scope 3. The…

Raya Panjaitan, Gretty R. Lingga, Tri Melda Mei Liana +2

This study analyzes the impact of ESG disclosure and profitability on stock prices of five Indonesian state-owned banks using quarterly panel data from 2022 to 2024. Random-effects regression reveals that ESG disclosure scores are significa…

Muhammad Zaid, Tasleem Ahmad, M. Hussain

This review synthesizes 2020-2025 evidence on how environmental sustainability reporting interacts with OHSE performance in Saudi corporations. It finds that reporting coupled with verifiable measurement and governance can reinforce OHSE ca…

Aleksandra Sulik-Górecka, D. Iskra

This study analyzes how EU sustainability governance (CSRD, ESRS, EU Taxonomy) affects ESG reporting in Poland's energy sector using survey data from 43 entities. Applying non-parametric tests, logit models, PCA, and cluster analysis, it fi…

Mervi Pantti, Elis Karell

This chapter analyzes sustainability reports of five Big Tech companies (Alphabet/Google, Amazon, Meta, Apple, Microsoft) from a climate justice perspective, examining how they address responsibility for climate change. It finds that despit…