GX & Decarbonization Research

Fuadah L.L.

This study examines the impact of ownership structure and ESG disclosure on firm value and performance, with audit committee as moderator. Findings suggest that quality disclosure enhances firm value.

Jun W.

This paper examines whether ESG disclosure improves intangible capital (R&D, brand, human capital) using Chinese A-share listed firms. It finds a positive effect, suggesting that better ESG transparency enhances intangible asset accumulatio…

Wang N.

This study empirically examines the impact of ESG disclosure on corporate sustainable growth using Chinese firm data. Findings suggest that enhanced transparency supports long-term value creation.

Lukács B.

This paper analyzes the impact of soft and hard regulation on corporate ESG performance. While specific findings are unclear from the title alone, it likely explores how different regulatory environments shape sustainability disclosure and …

Firmansyah E.A.

This study investigates the effect of ESG disclosure on firm performance using Saudi Arabian listed firms. It provides empirical evidence from an emerging market context. Details of methodology and findings are unavailable due to missing ab…

Khandelwal V.

This paper investigates the relationship between ESG disclosure and firm performance using an asset-pricing approach. It examines how disclosure affects market valuation and stock returns, providing insights into the role of ESG information…

Muazaroh

This study examines how gender diversity and board size affect ESG disclosure and corporate performance, suggesting that ESG disclosure helps improve risk management and performance.

Wai-Khuen W.

This paper conceptualizes the influence of external stakeholders on ESG reporting, proposing a framework to understand these dynamics. It systematically categorizes stakeholder roles and offers implications for practice and research.

David L.K.

This paper analyzes ESG disclosure practices in BRICS equity markets and their impact on firm performance and capital allocation. It attempts to distinguish between genuine green signaling and greenwashing, shedding light on market evaluati…

Malik N.

This paper analyzes how ESG disclosures affect capital structure (debt vs equity) among Indian firms. It finds that firms with higher-quality ESG disclosures tend to have lower leverage and greater equity reliance, highlighting the financia…

Nguyen T.

This bibliometric review analyzes the literature on ESG disclosure as a strategic information mechanism, mapping research trends and identifying key themes and future directions.

Gedam A.

This critical review examines ESG disclosure practices and their environmental implications. It analyzes the quality and variability of disclosures, their link to environmental performance, and identifies gaps and challenges.

Chebbi K.

This study examines how board composition affects ESG disclosure in Saudi Arabia and how corporate governance reforms moderate this relationship. Findings suggest that board diversity and independence enhance disclosure quality, with reform…

Du X.

This paper examines the impact of China's carbon emission trading pilot policy on corporate ESG disclosure using a quasi-natural experiment. The findings indicate that the pilot policy promotes ESG disclosure.

Kiran M.

This paper examines how ESG disclosure affects the cost of finance, with a focus on the moderating effect of managerial ownership.

Ahmed I.E.

This study examines the relationship between ESG disclosure quality and banking risk for Middle Eastern and African banks using dynamic panel analysis, suggesting that higher disclosure quality may reduce risk.

Mukti A.H.

This study examines how financial risk and ownership structure affect ESG disclosure in the Indonesian energy sector. Findings indicate that financial risk significantly influences disclosure levels, while ownership structure also plays a r…

Hai M.

This paper empirically examines whether business groups' consciousness of social responsibility enhances investment efficiency, using ESG disclosure data from Chinese listed companies. Findings suggest ESG disclosure improves investment eff…

Habib A.

This paper empirically examines how integrating ESG disclosure with green financing affects firm performance using stakeholder theory. It reveals mechanisms through which such integration improves financial outcomes and offers practical imp…

Alyasa-Gan S.S.

This paper examines the long-term impact of pre-IPO ESG disclosure on firm sustainability. It analyzes the effects on investor evaluation and financing, suggesting the importance of sustainable management.