GX & Decarbonization Research

Sadhana Awate

This paper proposes a conceptual framework linking ESG practices to the UN SDGs using double-materiality and impact pathways. It identifies convergence areas like environmental stewardship and governance, and highlights gaps in measurement …

Ammad Ahmed, Sumit Dhull, Atia Hussain

This paper examines how adverse climate narrative innovations (regulatory and opportunity shocks) affect ESG reporting credibility, measured as ESG alignment. Using a multi-country panel from 2001-2023, it finds that adverse shocks lower al…

Wei Liu, Nicholas Dacre, Hao Dong +2

This empirical study compares European chemical and software industries to examine how actual ESG performance and ESG disclosure affect corporate financial performance. Results show that actual ESG performance has greater financial impact i…

Mohammed Alfify, Hussein H. Sharaf‐Addin

This systematic literature review examines the relationship between audit quality and ESG corporate performance. Using PRISMA, it screened 522 articles and retained 37, confirming that high-quality audit enhances the credibility of sustaina…

A. Vinodan, S. Mahalakshmi

This paper examines ESG reporting and disclosure frameworks for micro, small, and medium enterprises (MSMEs). It discusses challenges such as limited resources and provides recommendations for standards and support mechanisms to facilitate …

Agnieszka Smoleńska, David Levi‐Faur

This paper compares ESG rating provider regulations in the EU and UK to examine trust-building and trust-repair in polycentric governance. It identifies varieties of enhanced self-regulation and shows how combinations of mandatory and volun…

Dossa J.V.

This study builds a model to predict the relationship between ESG disclosure and firm performance, examining applicability and explainability. Using machine learning, it predicts performance from ESG scores and analyzes the impact of disclo…

Alabi A.T.

This study investigates the impact of ESG disclosure on firm value, using corporate governance and financial flexibility as threshold variables. Employing a dynamic panel threshold model, it suggests that the effect of ESG disclosure depend…

Joo Hock Ong, Ali Khatibi, Zunirah Mohd Talib +1

This qualitative study examines the role of ethical leadership in ESG adoption among Malaysian MSMEs, focusing on education, awareness, and leadership mindset. It finds that coercive, mimetic, and normative pressures shape leadership behavi…

Gábor Hulkó, János Kálmán, András Lapsánszky

This paper compares how financial supervisory authorities in the EU, Hungary, and Singapore integrate ESG objectives into regulation. It identifies three supervisory models: rule-based (EU), central bank-led (Hungary), and principle-based (…

Cerchione R., Passaro R., Sicardi V.

This study proposes a methodological framework for integrating the DNSH principle into corporate sustainability strategies. Using the Delphi method, it develops two taxonomies: one to guide investment choices and another to quantify environ…

(著者不明)

This study develops and validates ESG quality indices to assess the quality of ESG reports. It refines nine dimensions (position, development, performance for each of E, S, G) into 22 items, and tests them on 15 ESG reports from Hong Kong-l…

Noor Adwa Sulaiman, Ardianto Ardianto, Nadia Anridho +2

This study examines the relationship between ESG performance and disclosure of key audit matters (KAMs) in ASEAN countries (Malaysia, Singapore, Thailand) from 2016-2022. Findings show a positive association: firms with higher ESG scores di…

Caleb Boadi, Robert Osei-Kyei, Vivian WY Tam

This systematic review identifies seven barriers and six drivers for ESG reporting in public-private partnership (PPP) projects. Key barriers include insufficient understanding of ESG benefits, lack of standardized frameworks, and cost. Key…

(著者不明)

This study examines the impact of ESG reporting on market capitalization and the moderating role of Hofstede's cultural values using panel data from listed firms in nine Asian countries (including Japan) from 2018-2023. Findings show a posi…

Cruift Andika

This narrative review synthesizes trends, challenges, and policy implications of ESG integration into financial accounting. Frameworks like IFRS S1/S2, GRI, and SASB improve comparability but inconsistencies persist across regions and indus…

MOLDIR SHAIMERDENOVA, OLGA UZHEGOVA

This paper theoretically and empirically analyzes how ESG reporting influences corporate reputation and investor trust in the automotive industry. Drawing on legitimacy and signaling theories, it proposes a 'Reputation-Trust Nexus' model, e…

Achintya Ghayal

This study simulates embedding ESG factors (carbon pricing, compliance costs, social investments) into cost accounting for manufacturing firms. Compared to conventional accounting, ESG adjustments increase reported costs by 20-30% and reduc…

O. Tyvonchuk

This paper critically examines legitimacy theory in the context of the shift from voluntary to mandatory sustainability reporting under ESRS and IFRS S1/S2. It finds the theory remains relevant but has limitations, such as insufficient atte…

Sri Yanthy Yosepha

This narrative review evaluates the impact of ESG reporting and Integrated Reporting (IR) on the value relevance of corporate disclosures. Findings show that ESG and IR reduce information asymmetry and boost investor confidence. Challenges …