GX & Decarbonization Research

Liu M.

This paper analyzes how quantitative ESG disclosure affects the divergence among ESG ratings. It examines the role of disclosure quality and quantity in rating agreement, offering insights for investors and regulators.

Hasan M.B.

This study analyzes the synergistic effect of CSR and ESG disclosure on green innovation, using evidence from least developed countries. Results suggest that ESG disclosure can promote environmental technology innovation.

Ferli O.

This study analyzes the relationship between ESG disclosure, profitability, and greenwashing in Indonesian firms, examining the impact of sustainable business innovation on corporate performance.

Nie M.

This study empirically examines the impact of the Mainland-Hong Kong Stock Connect on corporate ESG disclosure, finding that capital market liberalization promotes ESG disclosure. It offers insights for policymakers and market participants.

Pereira da Silva P.

This paper examines the relationship between ESG disclosure and stock price crash risk, suggesting that higher quality or more comprehensive disclosure may reduce firm-specific crash risk, providing empirical support for the financial relev…

Ardianingsih A.

This study analyzes the determinants of ESG disclosure among Indonesian companies. Specific findings are not available from the title alone.

Khamisu M.S.

This paper reviews emerging trends in ESG disclosure research, analyzing key themes and methodological shifts through literature review, and suggesting future directions.

Khamisu M.S.

This paper examines the motives behind ESG disclosure in environmentally sensitive industries from an emerging economy perspective. It analyzes the role of regulations and stakeholder pressures, revealing how institutional factors influence…

S P.

This study empirically examines the impact of ESG disclosure on corporate risk-taking using data from Indian firms. The findings suggest that higher levels of ESG disclosure are associated with reduced risk-taking behavior. The results prov…

Murata R.

This paper examines the relationship between ESG disclosures and stock price crash risk, suggesting that higher quality disclosure may reduce crash risk.

Mathath N.

This paper examines how ESG disclosure affects firms' access to trade credit and working capital efficiency, suggesting that robust ESG practices enhance supply chain financing opportunities.

Al Naim A.

This study examines how corporate governance reforms moderate the link between audit committee chair attributes (e.g., expertise, independence) and ESG disclosure quality. Findings suggest that reforms strengthen the positive effect of chai…

Lu Y.

This paper investigates the impact of digital financial inclusion on ESG disclosure among Chinese firms. The findings suggest that digital financial inclusion may promote better ESG disclosure practices.

Jorgji S.

This study examines the moderating role of ESG disclosure on the relationship between sustainable human capital management, ESG performance, and firm performance. Findings suggest that high-quality ESG disclosure enhances the positive impac…

Omenihu C.M.

This study analyzes the relationship between board gender diversity and ESG disclosure in developed countries. Higher diversity is associated with better disclosure quality, suggesting that governance improvements can enhance sustainability…

Lavin J.F.

This paper analyzes the impact of ESG disclosure on the cost of debt financing in an emerging market, considering firm heterogeneity. It finds that disclosure benefits vary across firms, with implications for sustainable finance.

Wang L.

This paper examines how the presence of multiple large shareholders affects firms' ESG disclosure in China. It finds that competition among large shareholders can act as a facilitator for more comprehensive ESG disclosure. The study provide…

Emmanuel L.Y.

This study examines the relationship between corporate disclosures of greenhouse gas emissions, waste management, and renewable energy and return on equity (ROE). It empirically investigates how these ESG disclosures impact financial perfor…

Long H.

This study empirically investigates whether national ESG performance reduces greenhouse gas emissions, contributing to debates on the effectiveness of sustainability frameworks at the country level.

Ahmad K.

This study empirically examines the relationship between greenhouse gas emissions and CSR among US firms using a dynamic panel model. Findings suggest CSR activities may contribute to emission reductions. However, the abstract is missing, s…