GX & Decarbonization Research

Braun T.

This paper examines how small and medium-sized enterprises (SMEs) are engaged in the enforcement system under the EU's Corporate Sustainability Reporting Directive (CSRD). It likely discusses the indirect impacts on SMEs and voluntary engag…

Taddeo S.

This paper analyzes the financial costs of greenwashing for firms, revealing how false environmental claims damage investor trust, increase cost of capital, and create reputational risks.

Slade H.

This paper examines how Green Human Resource Management (GHRM) contributes to advancing Sustainable Development Goals (SDGs) and enhancing management effectiveness in the banking sector of Qatar and Bahrain. It suggests that GHRM adoption c…

Di Tullio P.

This paper critically examines common hype and misconceptions surrounding sustainability reporting regulations, offering practical reflections.

Huang H.

This paper estimates the causal effect of bank IPOs on corporate borrowers' ESG performance using a quasi-natural experiment in China. It suggests that banks after going public may incentivize borrowers to improve ESG through enhanced monit…

Yaşar T.N.

This paper examines whether SMEs should be subject to mandatory sustainability reporting, weighing compliance costs against transparency benefits, and potentially proposing phased implementation or simplified standards.

Islahuddin I.

This paper empirically analyzes the effects of board monitoring intensity on CSR transparency and cost of debt. It suggests that improved CSR transparency may reduce financing costs, but detailed findings are unclear without the abstract.

Gunasiri B.D.T.S.

This paper proposes an AI-assisted method for ESG disclosure analysis in beach hotels, using NLP and machine learning to extract and assess environmental, social, and governance information from reports. It contributes to automating ESG pra…

Fang C.

This paper examines the impact of environmental regulations on greenwashing in corporate ESG reports, focusing on how stricter regulations may curb misleading sustainability claims.

Driver T.R.

This paper proposes a multi-level integrated framework to understand the corporate sustainability disclosure landscape, aiming to clarify the interactions between different disclosure initiatives and their impact on corporate behavior.

Jain N.

This study examines the effect of strategic ESG dispersion (variation in ESG performance across dimensions) on radical innovation outcomes, moderated by R&D intensity and board diversity. Empirical findings suggest that balanced ESG strateg…

Wulandari R.

This paper examines whether ESG scores reduce firm idiosyncratic risk using Indonesian data. Results show a negative association, with environmental factors being particularly significant. It underscores the importance of ESG integration in…

Carmo C.

This paper analyzes the preparedness of 'first wave' companies for the EU's Corporate Sustainability Reporting Directive (CSRD). It examines corporate disclosure readiness, challenges, and implications for regulatory compliance.

Sulik-Górecka A.

This paper examines how corporate ESG disclosures are perceived to affect investor attractiveness, based on a survey of report preparers in Poland. The findings underscore the importance of high-quality ESG reporting for attracting investme…

Do Q.

This paper examines how board diversity influences corporate environmental concern and regulatory compliance. The specific methodology and findings are unclear due to the absence of an abstract.

Gu S.

This paper theorizes that green technology innovation signals to investors, mediated by ESG disclosure, and moderated by corporate governance and intermediaries. Empirical evidence suggests ESG disclosure plays a key role in investment eval…

Ma Y.

This paper examines the impact of ESG disclosure transparency on firm performance. It analyzes how the quality and quantity of disclosure relate to financial outcomes, suggesting that greater transparency may enhance firm value.

Lavin J.F.

This paper examines how voluntary ESG disclosure in emerging markets affects stock liquidity, firm valuation, and institutional investor participation. It investigates the signaling role of sustainability disclosure in market outcomes.

Kim S.K.

This study examines how blockchain technology affects investor trust in ESG disclosure, finding that perceived usefulness mediates this relationship. It suggests blockchain's transparency and immutability can enhance the credibility of ESG …

Seow R.Y.C.

This study investigates how family governance affects ESG disclosure in family firms, finding that governance type influences disclosure quality.