GX & Decarbonization Research

K. A. Popov, Ekaterina A. Pischikova

This study analyzes panel data from 56 large Russian non-financial public companies to assess the impact of independent director characteristics on voluntary ESG disclosure. It finds that female independent directors and foreign independent…

Suci Ramadhani, Mukhzarudfa Mukhzarudfa, Wiwik Tiswiyanti +1

This study analyzes sustainability reporting quality in the transport and logistics sector on the Indonesia Stock Exchange (IDX) from 2021-2024. Using 114 GRI indicators with binary scoring, it finds ASSA has the highest quality, GIAA shows…

Chakanetsa Patrick Korera, Elia Madondo

This study analyzes the relationship between ESG disclosure ratings and financial performance for 99 companies listed on ten Southern African Development Community (SADC) stock exchanges from 2018 to 2024. Governance disclosure scored highe…

Aso Abdullah, Khaoula Omhand, Aminul Islam

This study examines how audit committee and sustainability committee characteristics affect ESG disclosure quality using a panel of UK FTSE350 firms. It finds positive associations but complementary/substitutive interactions between the two…

Moses Nyakuwanika

This qualitative study explores how Zimbabwean firms use Environmental Management Accounting (EMA) and climate risk disclosure amid climate policy uncertainty. Through in-depth interviews, managers interpret policy uncertainty as requiring …

A. Bykov

This paper identifies key directions for ESG integration in the banking sector, including green and transition finance, ESG lending, borrower ESG scoring, sustainability disclosure, and digitalized monitoring. It highlights limitations such…

Dana Chabová, Emília Palkechová, Nina Majerovičová +1

This paper critically examines ESG frameworks in Latin America and the Caribbean, arguing that despite rapid growth in sustainable finance, persistent poverty, inequality, and climate vulnerability remain. It proposes that ESG should serve …

Nouran Nabil Abdelsalam Mahmoud Ellelly, Laila Aladwey, Abdelmoneim Bahyeldin Mohamed Metwally

This study examines the relationship between tax avoidance and cost of debt for non-financial firms in an emerging market, finding a positive association moderated by ESG disclosure. Higher ESG disclosure weakens the positive effect, implyi…

Muniru Sewanyina, Jackline Abenaitwe, David Nyambane

This systematic review of 20 studies on SME ESG disclosure identifies regulatory pressures (e.g., CSRD) and supply chain mimicry as primary drivers. It finds unique barriers such as resource deficits and 'greenhushing'—suppressing sustainab…

Henry Emife Monye-Emina, Samuel Umanah

This conceptual review examines sustainability reporting and ESG assurance in Nigeria. It finds that while ESG disclosures are increasing, assurance adoption is limited by lack of expertise, weak enforcement, and high costs. The paper calls…

Anna Maria Moisello, Pietro Gottardo, Giovanna Gavana

This study examines how board gender diversity (BGD) affects ESG disclosure in European family firms, with national culture as a moderator. Results show that BGD's effectiveness is reduced in high-power-distance and masculine cultures, but …

Almulhim A.

This study examines the relationship between ESG disclosure and firm performance, analyzing the moderating roles of board gender diversity and sustainability committees. The findings likely show that ESG disclosure positively affects perfor…

Harith Adnan Mohammed, Salam Anwar Ahmed, Najah Hawar Saeed Bazzaz

Using panel data of 1,000 Chinese listed firms (2012-2024), this study finds AI adoption positively correlates with sustainable productivity (β=0.115) and green finance intensity. However, ESG effects appear driven by cross-sectional select…

V Nguyen

This study examines internal factors influencing ESG reporting readiness among 130 Vietnamese enterprises across manufacturing, finance, and service sectors. Using multiple regression analysis, it finds that management awareness has the str…

Ali Hamza, Muhammad Danish, Muhammad Umais, Hassan Raza

This paper provides a bibliometric review of sustainability and ESG in financial reporting literature, identifying research trends, key themes, and future directions.

Sarika Jain, Preeti Sharma

This paper reviews literature on metaverse and sustainability, linking to UN SDGs, using bibliometric analysis and TCCM framework on 72 articles (2004-2024). It categorizes research into four clusters: tech integration, smart cities, digita…

So-Hyun Park, Seung-Chul Kim, Paul C. Hong +1

This paper uses a comparative qualitative case study of five Korean multinationals to examine how ESG commitments are translated into strategy, resource allocation, and operations. It finds that effective ESG performance depends on governan…

S. Hosseini

This paper applies Commonist Value Theory to argue that corporate sustainability programs in agri-food systems structurally fail to deliver transformation. It distinguishes True Value (life-supporting) from Fetish Value (capital-accumulatio…

Khanh Huy Nguyen, M. Tran, V. Ho

This review integrates 547 peer-reviewed articles (2007-2025) on sustainable consumption and CSR using co-citation, bibliographic coupling, keyword co-occurrence, and co-authorship analyses. It identifies eight knowledge domains, including …

Robert Jao, Paulus Tangke, Anthony Holly +2

This study examines the influence of ownership structure on firm value through the mediating role of corporate social responsibility disclosure (CSRD) in Indonesian manufacturing firms. Institutional ownership positively affects CSRD, while…