GX & Decarbonization Research

Amal Alharthi, Ahmad Alomari, Fawwaz Alrwabdah +3

This paper examines how green digital technologies (GDTs) such as ERP, cloud, IoT, AI, and big data analytics affect ESG disclosure quality for 30 industrial firms listed on the Amman Stock Exchange (2020–2024). Using panel data analysis, i…

R. Romadoni, Nursanti Mardiyati, Aisyah Nikita Permata Putri

This normative legal research examines the liability of Indonesian banks for failing to implement green banking principles. It finds that these principles have become hard law via OJK regulations, exposing banks to administrative, civil, an…

Nor Amira Mohd Ali, Muhammad Hanif Abdul Gafar

This systematic literature review examines corporate environmental sustainability research and proposes the Green Value Paradigm (GVP) as an integrative framework. While CSR and ESG remain foundational, emerging themes include the environme…

Adrija Shandilya, G. Banik

This paper analyzes sustainability disclosure intensity across 50 large-cap NSE-listed Indian companies using an integrated BRSR-GRI framework. During the transition from voluntary to mandatory BRSR (FY2021-23), systematic cross-dimensional…

Shella Adi Pristicha, I. B. Ketut Bayangkara

This qualitative literature review examines ESG-based sustainability accounting implementation in Indonesia, finding it enhances transparency, operational efficiency, and risk reduction while increasing firm value and investor confidence. C…

Liang Q.

This paper explores how green finance affects corporate greenwashing using theoretical and empirical evidence from China. It suggests that expanding green finance may inadvertently increase greenwashing tendencies, highlighting the need for…

Ji Y.

This paper empirically analyzes how manufacturing agglomeration affects corporate ESG performance. It suggests that the effects may differ across environmental, social, and governance dimensions.

Parvizikia H.

This study analyzes peer effects in ESG disclosure, finding that firm experience and size moderate the influence of peers. Larger and more experienced firms may be more sensitive to peer disclosure levels, offering implications for benchmar…

Ma M.

Empirically analyzes the dynamic effects of evolving ESG disclosure regimes on corporate financing constraints. Shows that stronger disclosure requirements reduce information asymmetry and lower financing costs.

Hoang H.T.T.

This paper empirically examines the relationship between ESG disclosure and business performance for Vietnamese listed companies. It suggests that higher disclosure levels may be associated with better financial performance.

Wang K.

This meta-analysis examines the heterogeneous impact of ESG disclosure on firm performance and market outcomes, revealing that effects vary across contexts. The findings challenge one-size-fits-all approaches, informing corporate strategy a…

Liu W.

This study examines how green finance reforms influence corporate ESG performance, revealing mechanisms through which policy interventions promote sustainability behaviors and empirically analyzing the effects on ESG ratings.

Zheng M.

This study examines the impact of green finance on sustainable development by analyzing national ESG performance across countries. It finds a positive relationship, suggesting that green finance initiatives can enhance ESG outcomes, providi…

Rauf F.

This study examines how firm life cycle moderates the relationship between financial performance, green innovation performance, and ESG reporting quality using Chinese firm data. It finds that the influence varies across growth, maturity, a…

Li X.

This paper examines whether ESG ratings by Moody's and S&P are influenced by commercial ties such as consulting contracts with rated firms. Findings suggest potential bias, raising concerns about the independence and transparency of ESG rat…

Hąbek P.

This paper evaluates ESG software solutions for sustainability reporting in manufacturing, comparing features and applicability to guide practitioner choice.

Xu D.

This study examines how textual similarity in ESG reports affects stock price synchronicity among Chinese firms. It finds that higher similarity reduces firm-specific information, leading to greater stock co-movement. The findings highlight…

Martinez-Meyers S.

This paper analyzes the impact of the EU's Sustainable Finance Disclosure Regulation (SFDR) on ESG performance and risk in the fund industry from a multi-regional perspective. It suggests that the regulation has influenced investment behavi…

Xie J.

This paper empirically examines the relationship between ESG activities and corporate financial performance. It analyzes the impact of environmental, social, and governance factors on firm value and assesses the effectiveness of ESG investi…

Ho L.

This paper examines the relationship between corporate sustainability performance (e.g., ESG scores) and liquidity (e.g., cash holdings) using international data. It investigates how higher sustainability ratings affect corporate liquidity,…