GX & Decarbonization Research

Jhody Wiraputra, Ridwansyah, Yulia Andriani +1

This study analyzes PT. Pegadaian's contribution to sustainable development, using Second-Party Opinion to identify governance gaps. It shows strong financial performance and social impact, concluding that transparency in fund tracking is c…

Tanmay Gound, Repaul Kanji

This paper evaluates India's mandatory CSR regime as a financing mechanism for disaster risk management. It finds that while effective for post-disaster response, structural biases hinder proactive risk reduction investment. Drawing on inst…

E. Al-Matari, Nasareldeen Hamed Ahmed Alnor, Mona Elshaabany +4

This study examines how corporate environmental sustainability (CSR) and top management team characteristics impact firm performance in Saudi listed companies, using panel data from 2015-2021. Results show that management composition and ex…

Wujian Zhang, Jinyuan Guo, Jiahui Zhou +3

Using panel data from Chinese A-share listed firms (2014-2024, excluding 2020), this study shows that strong ESG performance positively affects financial performance, with financing constraints and agency costs as partial mediators. The eff…

Javier García-Escobar, J. Fernández-Guadaño, Juan Mascareñas

This paper empirically compares the performance of conventional and ESG bonds in the European Union. It examines whether ESG bonds offer different returns or risk profiles, contributing to the literature on sustainable finance instruments.

Sofia Ahmed Sait

This paper outlines the concept of green banking and its importance for sustainable development. It emphasizes banks' role in environmental protection and promoting eco-friendly practices through efficient use of IT and physical infrastruct…

Sungsook Kim, Hansol Choi

This paper evaluates the social (S) dimension of ESG reports in the financial industry using big data analysis, focusing on financial consumer protection. It reveals current practices and suggests improvements for ESG disclosures.

Elisabeth Lauboling, Marlinda Ina, Sirilia S.J Ruben +1

This qualitative study examines ESG-based sustainability accounting at Surabaya's Public Works agency. Findings show early-stage implementation with limited integration into accounting systems due to regulatory and capacity gaps. Recommends…

S. Pimenow, Olena Pimenowa, Piotr Prus +1

This conceptual paper argues that AI-mediated decision systems, digital infrastructures, and cyber-physical environments create governance challenges not fully captured by existing ESG frameworks. It proposes 'Technological Sustainability (…

Musammat Tahmina Khanom, Mohammad Zahed Hussain

This review synthesizes literature on digitalization, AI, blockchain, ESG integration, and cybersecurity in financial reporting. It finds that while digital systems improve efficiency, they raise concerns about third-party dependency and co…

Mohd Tarmizi Ibrahim, Mohd Mas Rizat Abdul Latif, M. A. Mahat +1

This systematic review of 50 peer-reviewed articles examines ESG-tax governance interactions in Malaysia. It finds that corporate governance (board diversity, independence) improves tax compliance and ESG disclosure quality, while environme…

Dr. A. Anandhiprabha

This study examines AI's impact on sustainable financial growth across banking, MSME, corporate, and FinTech sectors. Analyzing data from 320 organizations, it finds AI widely used in risk assessment, fraud detection, and ESG-based manageme…

Jain P.

This meta-analysis examines the relationship between ESG disclosure and corporate dividend policy. By synthesizing existing studies, it quantifies the impact of ESG disclosure on dividend decisions, offering insights into how sustainability…

Msomi T.S.

This study examines the impact of ESG disclosure on firm value for non-financial firms listed in South Africa. It suggests that comprehensive ESG disclosure positively influences firm value, highlighting the importance of ESG information in…

Zhang K.

This study empirically analyzes the relationship between ESG information disclosure and audit fees for non-financial A-share listed companies in China. It examines how the quality of ESG disclosure affects audit risk and fees, suggesting th…

Siueia T.T.

This paper examines the association between corporate social responsibility (CSR) and earnings quality in the extractive industry. Findings suggest that firms with higher CSR performance tend to have higher earnings quality, reducing earnin…

Nguyen T.H.

This paper investigates determinants of CSR disclosure and its effect on financial performance among Vietnamese firms. Findings suggest that firm size and industry influence disclosure levels, and CSR disclosure may positively impact financ…

Vaitiekuniene R.

This study examines the impact of sustainability practices on capital costs for banks and fintech firms globally, suggesting that ESG activities may lower capital costs.

Zariņš K.

This paper examines the relevance and challenges of corporate sustainability reporting in public healthcare institutions, analyzing legal perspectives. It highlights sector-specific reporting practices and barriers, offering insights for ex…

Conggang Lv, Xuting Zhang, Huiming Lv

This paper conducts an exploratory case study on the feasibility of green financing for the smart textile industry from an ESG perspective. It develops a multi-dimensional evaluation framework using AHP to weight 15 indicators, finding that…