GX & Decarbonization Research

V. Nitsenko, I. Hanzhurenko, Olha Petrenko

This paper provides a theoretical framework for integrating ESG factors into corporate financial analysis for Ukrainian enterprises. It systematizes four optimization instruments: strategic foresight, data-driven resource allocation, integr…

Qinglan Ding, Liang Zhang, Xianyan Zeng +3

This study examines how ESG disclosure affects agricultural firm resilience using a panel of Chinese listed firms. An ESG disclosure index is constructed from annual reports via text analysis. Results show a positive association, mediated b…

Arie Pratama, Nanny Dewi Tanzil, P. Koeswayo +2

This study examines the relationship between SDG disclosure breadth (based on Refinitiv data) and firm value (price-to-book ratio) among 660 listed firms in four Southeast Asian countries. It finds a positive correlational association, with…

Kunaifi A.

This study examines the nexus between ESG disclosure and firm sustainable growth in Indonesia's emerging markets, focusing on the role of working capital management. Empirical analysis suggests a positive effect of ESG disclosure on sustain…

Chaudhury A.

Proposes a novel ESG investing framework tailored for large retail investors in an emerging market. Unlike institutional approaches, it accounts for retail investor constraints. No empirical analysis, only conceptual.

Jamali M.A.

This paper provides a comparative review of tools, gaps, and governance challenges in sustainable finance and the Sustainable Development Goals. It offers insights useful for ESG-related initiatives but has limited direct implications for G…

Kirana I.P.

Analyzes how female and foreign directors affect ESG disclosure quality for Indonesian LQ45 firms. Findings show female directors positively influence disclosure, while foreign directors have mixed effects.

Gog C.I.

This paper presents a design science research plan for developing an ESG-specific enterprise modeling method and supporting tool. It aims to propose a methodology and tool to streamline corporate ESG assessment and disclosure.

(著者不明)

This paper finds that stock returns are positively related to ESG rating disagreement, suggesting that higher disagreement implies a risk premium for firms. The result has implications for ESG investing and disclosure practices.

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This study examines how green finance and ESG ratings affect corporate financial outcomes. Findings indicate that ESG ratings mediate the relationship between green finance and financial performance.

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This study empirically examines the impact of ESG rating disagreement on corporate total factor productivity. It investigates how divergence among rating agencies affects resource allocation and efficiency, offering insights for improving E…

Z.Z. Ivanov, Z.N. Yagumova, Z. Khamukova

This paper conducts a systemic comparative analysis of integrating ESG principles into regional policies across the EU, North America, Asia, and developing countries. It identifies key tools such as digital monitoring platforms, non-financi…

Ihl-Deviv'e, Olga, Thijssens, Thomas

This study examines PFAS disclosure in 432 annual reports of Dutch listed firms (2019-2024). Only 19% of firms (8% of reports) mention PFAS, mainly in infrastructure and manufacturing. Disclosures rarely include metrics or assurance; only o…

Ashraf M. A., Elfakharani

This paper analyzes how international investment agreements (IIAs) constrain environmental regulation and proposes an ESG Integration Framework. It operationalizes balance via three legal mechanisms: tiered ISDS access for fossil vs. renewa…

Muhammad Ashraf, Dr. Ammanullah Khattak

This study examines the mediating role of internal control effectiveness in the relationship between ESG-based CSR and firm financial performance using panel data from Pakistani non-financial firms. It finds that ESG activities enhance fina…

Mohamed BAZI, Ziyad CHAHBOUN

This paper compares the resilience of the ESG index (MASI.ESG) and conventional index (MASI) on the Casablanca Stock Exchange from March 2022 to March 2025. Using EGARCH/TGARCH models, VaR, Sharpe ratio, and maximum drawdown, it finds that …

Saleh F.A Khatib

This study examines how FinTech adoption, intellectual capital, ESG disclosure, and dividend policy interact to influence firm value in emerging-market financial institutions. Using DSE-listed firms from 2015-2023, it finds that ESG disclos…

Sood K.

This paper examines the integration and performance of sustainable finance and ESG investing. It analyzes methods to incorporate ESG factors into investment processes and their impact on financial performance.

Yingxuan Zhang, Yihua Xu, Hui-Quan Li

This book explores the intersection of sustainable development and ESG integration in corporate strategy, offering foundational definitions and regulatory frameworks. It emphasizes procurement alignment with sustainable finance, analyzes re…

Huang, Chih-Chuan

This paper proposes the Brand Capital Index (BCI), a three-dimensional metric integrating Financial Brand Value, Sustainability Compliance Value (ISSB, TNFD, CSRD, Taiwan FSC), and AI Visibility Value (ChatGPT, Gemini, etc.). Preliminary va…