GX & Decarbonization Research

Rahma Wijayanti, Oryza Ardhiarisca, Berlina Yudha Pratiwi +1

This systematic review synthesizes 41 studies to map how cultural values shape ESG practices, identifying five influence pathways including board culture and national traditions. It highlights culture as informal governance affecting disclo…

Muhammad Atif Raza, Muhammad Naveed

Using a panel of 95 Pakistani firms across three crises (energy shock, COVID-19, FX/hyperinflation), this triple-DDD study finds sector sign-reversal: high-governance financial firms expand ESG disclosure during crises, while non-financial …

В. Є. Онищенко

This paper proposes a conceptual framework integrating ESG marketing, accounting, reporting, and assurance, viewing sustainability information as a strategic resource. It aims to reduce fragmented information flows and risks of information …

Sofiyatur Rohmah, Novi Darmayanti, Isnaini Anniswati Rosyida

This study examines the impact of financial distress and ESG disclosure on tax avoidance, with audit quality as a moderator, for Indonesian non-cyclical consumer firms from 2020-2024. Panel regression finds no significant effects, suggestin…

Fitri Nurhayati, Rofiqah Wahdah, Yanuar Bachtiar +2

This study analyzes the impact of carbon emission disclosure, green innovation, eco-efficiency, and ESG on firm value (Tobin's Q) for Indonesian energy firms, with corporate governance as a moderator. Panel regression shows carbon disclosur…

Apriandhy Wahyu

This study examines the impact of environmental, social, and governance (ESG) disclosures on stock returns, and the moderating role of audit quality, for LQ45 Index companies in Indonesia. Findings show environmental disclosure has no signi…

Fajar Sholachuddin, S. Andayani

This study examines the effect of ESG disclosure and sustainability committee on firm value for 26 Indonesian energy companies (2022-2024). Using multiple regression, it finds ESG disclosure negatively affects firm value, while sustainabili…

Research Author

This paper provides an overview of the evolving legal framework for ESG compliance, analyzing international initiatives (SDGs, Paris Agreement, GRI, ISSB) and Indian regulations (SEBI, BRSR). It identifies challenges such as greenwashing an…

Annisa Pujijayanti, Dwi Urip Wardoyo

This study examines the association between ESG pillar scores and ROA for 13 Indonesian Kompas 100 firms under OJK sustainability reporting rules. Panel regression shows no significant ESG pillar effects, while firm age is positively associ…

Christian Hwee Yee Heng, Hanifah Khalilah

This study examines ESG scores among Indonesian listed companies, potentially analyzing disclosure patterns and firm characteristics. Details are limited due to lack of abstract.

Gabrina Nathania

This study analyzes 69 firm-year observations of Indonesian energy companies to examine the effects of eco-efficiency, sustainability reporting, and corporate governance on firm value. Using regression and path analysis, it finds that eco-e…

John Brigham S Hombrebueno, Kayre Kyeen V Cabrera, Cyrus Allen R Ponio +2

This paper examines accounting students' behavioral influences and perceived intentions toward sustainability reporting, suggesting implications for education and future reporting practices.

Putu Putri Risma Wandansari, Lalu Hamdani Husnan, Siti Aisyah Hidayati

This study analyzes 18 Indonesian mining firms (2019-2024) to examine how ownership structure (institutional, managerial, family) affects sustainability report disclosure, with profitability as a mediator. Institutional and managerial owner…

Rintan Nuzul Ainy, Navaya Helena, Lu’lu’ Nafiati

Analyzing 32 Indonesian ESG-listed firms with PLS-SEM, this study finds that green innovation significantly increases firm value, while carbon emission disclosure significantly decreases it, and eco-efficiency has no effect. Environmental p…

Sintya Azri, Annisaa Rahman

This study examines how CEO characteristics (age, gender, international background, narcissism) affect ESG disclosure among Indonesian listed firms, grounded in Upper Echelons Theory. Using 2021-2023 data and regression analysis, it finds g…

Amalia Sholehah, Kadek Wisnu Bhuana

This study analyzes the impact of sustainability reporting and leverage on firm value for 17 financial services firms listed on the Indonesia Stock Exchange (2021-2025). Multiple regression results show that individually neither variable ha…

Princess Anne Del Rosario, Bryan Angelo Adriano, John Piolo Gooden +1

This paper examines the challenges accountants face in ESG reporting practices. While details are unavailable, it likely focuses on practical barriers such as disclosure quality, standards compliance, and data collection. It offers insights…

Ho V.H.

This paper compares ESG disclosure regimes across countries, examining the optimal mix of private ordering (voluntary frameworks) and public regulation. It analyzes how the balance affects information quality and comparability, offering ins…

Vibha Bhandari

This study analyzes 10 Indian ESG mutual funds, examining risk, return, and ESG alignment. It finds SBI ESG fund most aligned with ESG scores, while Quant and ICICI show high returns but lower ESG compliance. Results aid investors, funds, a…

Ngan Bich Nguyen

This study examines whether ESG scores of 843 financial firms across Asia, Europe, and the US converge to a common global standard or form regional clubs. Using sigma- and beta-convergence and dynamic panel analysis, it finds within-region …