GX & Decarbonization Research

Sebastianus Laurens, K. Khomsiyah, Titik Aryati

This study examines the effects of sustainable production, green intellectual capital, and green technology innovation on sustainable finance, with green strategic management as a moderator. Surveying 352 Indonesian production companies, it…

Nimer K.

This paper examines whether family businesses in the GCC add value to ESG reporting, using the socioemotional wealth model. It analyzes how family-specific motivations influence reporting quality and scope, offering insights into regional E…

Xiang Y.

This study examines how political tensions between home and host countries affect multinational enterprises' disclosure of ESG activities in host countries, highlighting strategic disclosure behaviors influenced by geopolitical risk.

Bachner F.

This paper analyzes how ESG-related comments in corporate earnings calls affect investor perception. It investigates the market reaction to ESG mentions, highlighting the importance of ESG communication for investor relations.

Wang J.

This study analyzes determinants of CSR disclosure in Chinese firms, contributing to understanding of ESG reporting practices in emerging markets.

Li D.

This study empirically examines the existence of an ESG premium in the U.S. corporate bond market using propensity score matching. It analyzes whether bonds issued by firms with high ESG ratings exhibit lower yields, revealing how investor …

Zahid R.M.A.

This paper examines the moderating effect of audit quality on the relationship between ESG performance and capital financing dynamics in China. It suggests that higher audit quality strengthens the positive impact of ESG on financing outcom…

Lui T.K.

This study compares corporate social responsibility disclosures (CSRDs) between conventional and Islamic banks in Malaysia, highlighting differences in reporting practices and offering insights for the banking industry.

Rauf F.

This paper empirically examines how R&D investment and CSR disclosure affect green innovation performance in Chinese firms. It finds that high-quality CSR disclosure strengthens the positive effect of R&D on green innovation.

Mariska Putri Tarigan, Fitrini Mansur, Muhammad Gowon

This study examines the impact of ESG disclosure, environmental performance, and environmental costs on net profit margin (NPM) for energy sector firms in Indonesia. Findings show that ESG disclosure and environmental performance do not aff…

Cao T.

This study analyzes how information asymmetry influences the relationship between CSR and stock price crash risk, suggesting that CSR disclosure may mitigate asymmetry and reduce crash risk.

Abdullah Y.

This literature review compares determinants of Corporate Social Responsibility Disclosure (CSRD) in Asian and non-Asian countries. It finds that factors such as firm size, industry, and institutional environment influence disclosure levels…

Suttipun M.

This study empirically examines the relationship between ESG disclosures and market reactions (e.g., stock price, trading volume) for the top 50 listed companies in Thailand. It finds that higher-quality ESG disclosures tend to elicit posit…

Angela T.

This empirical study examines how ESG disclosure and media exposure affect profitability and firm value in Indonesian firms. Results suggest ESG disclosure positively influences firm value, while media exposure has limited impact. Highlight…

Sadou A.

This empirical study examines CSR disclosure practices of large companies in Malaysia, revealing the extent and characteristics of disclosures, and analyzing differences by firm size and industry.

Hadisurya J.

This study analyzes the impact of ESG scores and gender diversity on firm performance, suggesting that higher ESG ratings correlate with better financial outcomes.

Dwekat A.

This paper maps the most critical drivers in the board academic literature regarding corporate governance and corporate social responsibility. It identifies key factors such as board diversity and independence that influence CSR performance…

Alshurafat H.

This paper examines whether different dimensions of CSR disclosure have different economic consequences on profitability using multiple approaches. Findings suggest that the impact varies across disclosure dimensions.

Siddiqui F.

This paper examines how corporate governance and reputation moderate the relationship between CSR disclosure and firm performance. It tests hypotheses that strong governance and high reputation enhance the positive effects of CSR disclosure…

Nisa Tazkia di Kusuma, Chavis Ketkaew

This study explores the role of dynamic capabilities in enhancing digital ESG reporting performance. It identifies heterogeneous pathways for capability-advanced and capability-constrained firms, highlighting the importance of digital techn…