GX & Decarbonization Research

Luís Otero González, Diego Alaiz Crespo, Pablo Duran Santomil +1

This paper evaluates the effectiveness of ESG engagement by mutual funds in mitigating environmental impact and addressing climate change. Using quarterly data from 1,600 US mutual funds (2019–2022), it compares voting patterns on environme…

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This paper empirically examines whether green finance drives firms to translate ESG talk into concrete action. It investigates the effectiveness of green finance in promoting genuine corporate ESG practices and identifies conditions under w…

Zinetullina Z.

This paper analyzes the influence of environmental reporting on the sustainable development strategies of oil companies. It examines how reporting content shapes strategic direction and suggests potential for improving transparency and acco…

Desai R.

This study examines the causal effect of mandatory ESG reporting on corporate investment efficiency using a quasi-natural experiment. Findings suggest that ESG disclosure mandates improve capital allocation efficiency, providing empirical e…

Feng P.

This paper empirically analyzes the impact of ESG rating divergence on enterprise green transformation in China. It examines how rating disagreements affect firms' environmental investments and disclosure practices, highlighting the need fo…

Lin Zheng, Qiguang An, Yingshuang Shi

This study examines whether firms' attention to climate policy improves their ESG performance. Using Chinese firm data, the authors find that policy-oriented climate attention positively correlates with ESG scores, especially in heavily reg…

De Jong P.

This paper empirically examines how inconsistency in ESG disclosure affects firms' tail risk (extreme downside risk). Low-quality disclosure may increase market uncertainty and influence risk premiums.

Al-Tahat S.

This paper investigates whether one-share-one-vote governance accelerates the incorporation of ESG information into stock prices. It explores how reducing trading and information frictions can enhance the linkage between ESG scores and mark…

Gangwani M.

This paper empirically examines the impact of ESG performance on the value and risk-taking of commercial banks in emerging market economies. It provides evidence on how ESG factors affect bank financial metrics, offering insights for invest…

Zhang D.

This study examines how executive pay disparity affects ESG disclosure in Chinese firms. It hypothesizes that firms with larger pay gaps may strategically manage ESG disclosures to mitigate stakeholder concerns.

Oehler A.

This paper examines whether the information value is consistent between corporate ESG disclosures and third-party ESG ratings. It analyzes how discrepancies affect investment decisions.

Wang Y.

This study analyzes the impact of peer firms' ESG disclosure on a firm's green innovation quality and efficiency. It empirically demonstrates spillover effects of ESG disclosure, revealing mechanisms that enhance both the quality and effici…

Schoendeling C.

This study examines the relationship between executive changes and ESG disclosure in S&P 500 firms, and how strategic dynamism moderates this relationship. Empirical findings show that the impact of executive turnover on ESG disclosure qual…

Seow R.Y.C.

This paper applies behavioral theory of the firm to analyze how performance feedback influences ESG disclosure. It theoretically explores the relationship between firm performance and disclosure strategy, shedding light on the motivations b…

Ghosh R.

This paper examines whether investors incorporate ESG disclosure outcomes into their investment decisions. While details are unavailable from the title alone, it raises a critical question about the effectiveness of disclosure mandates.

Seow R.Y.C.

This paper examines how family control shapes ESG disclosure across corporate life cycles. It reveals the governance-transparency link and offers insights for sustainability disclosure quality, including climate-related reporting.

Yang T.

This paper proposes a strategic framework for ESG analytics driven by competitive intelligence. It aims to organize ESG disclosure intelligence and support sustainable decision-making in corporations.

Nguyen U.

Using data from US firms, this empirical study finds that a corporate culture emphasizing transparency and ethics significantly enhances the extent and quality of ESG disclosure. Implications for investors and regulators are discussed.

Dkhili H.

This study examines how ESG disclosure affects the cost of debt, moderated by stakeholder orientation, within a knowledge-based economy. It finds that firms with stronger stakeholder orientation benefit more from ESG disclosure in reducing …

Andrades Peña J.

This paper analyzes ESG disclosure practices of municipal owned enterprises compared to private firms, examining differences in quality and scope, and highlighting unique challenges in the public sector.