GX & Decarbonization Research

Atif M.

This study examines the effect of ESG disclosure on corporate cash holdings from a life-cycle perspective. It suggests that better ESG disclosure reduces information asymmetry and weakens the precautionary motive for holding cash.

Shen H.

This paper reviews ESG practice and research in China, outlining future research directions. It covers corporate sustainability, disclosure, and regulatory developments in the Chinese context.

Li Y.

This study empirically tests whether LLMs can replace human reading in analyzing sustainability reports. It provides evidence on the accuracy and efficiency of LLMs for information extraction and evaluation, highlighting the potential for A…

Alhamrani A.

Analyzes the relationship between ESG scores and bank credit growth in MENA, with moderating effects of Islamic bank status and size.

Wang Z.

This study examines how setting carbon reduction targets influences corporate carbon performance through the serial mediating roles of dynamic capabilities and green technology innovation behavior. Empirical evidence shows that target setti…

Bjørn A.

This paper examines the importance of differentiating greenhouse gases (GHGs) in corporate science-based targets (SBTs). It suggests that setting distinct reduction pathways for each GHG improves alignment with the Paris Agreement's 1.5°C g…

Ivone I.

This paper analyzes how CEO characteristics influence ESG reporting strategy, comparing family and non-family firms. It examines how governance differences affect reporting quality and transparency, offering practical insights.

Alharasis E.E.

This paper examines how audit quality moderates the relationship between earnings management and ESG reporting in Jordanian banks. It finds that higher audit quality weakens the negative association between earnings management and ESG discl…

Alhamrani A.R.

This study analyzes the impact of ESG disclosure on bank credit growth from a new perspective. While specific findings are unknown, it suggests that disclosure quality and content may influence lending decisions.

Kongthon A.

This paper proposes a method to analyze climate risk disclosures in the banking sector using transformer models and generative AI. It applies NLP techniques to extract climate-risk-related information from disclosure documents and assess th…

Zhou Y.

This study examines the impact of ESG disclosure mandates on the actual ESG performance of cross-listed firms in China. It empirically analyzes whether disclosure regulations drive corporate behavior improvement, providing insights into the…

Reber B.

This paper analyzes the impact of ESG disclosure on idiosyncratic risk in IPOs. It suggests that greater transparency in ESG information reduces investor uncertainty and lowers stock price volatility after listing. The study empirically exa…

López Prol J.

This paper focuses on annualization and ranking discrepancies in measuring climate ambition. Specific contributions are unclear due to lack of abstract, but likely addresses methodologies for evaluating climate targets and pledges.

Olayemi D.

This study analyzes the relationship between ESG disclosure and corporate performance, suggesting that disclosure may contribute to improved performance.

Cannizzaro B.V.

This study analyzes the similarity of ESG disclosures in European shareholder letters, examining how institutional pressures influence disclosure content. It suggests a tendency toward conformity with peers.

Bryl Ł.

This study examines the relationship between multinational enterprise (MNE) internationalization and ESG disclosure via social media, suggesting that greater internationalization may drive more transparent ESG communication.

Alkhawaja A.

This paper examines the impact of board gender diversity and quotas on corporate ESG disclosure using global data. It suggests that more diverse boards may improve the quality of ESG disclosure.

Machmuddah Z.

This paper analyzes the direct and indirect influence of financial factors on firm value through ESG disclosure, providing insights for sustainable corporate management.

Mateev M.

This study analyzes the determinants of ESG disclosure in the MENA banking sector, empirically examining the impact of governance quality and firm-level factors on disclosure levels, revealing region-specific drivers.

Xie L.

This study empirically analyzes the impact of ESG disclosure on financing constraints for Chinese listed firms. It suggests that ESG disclosure reduces the cost of capital and alleviates financing constraints.