GX & Decarbonization Research

Farid Dwiputra, Muchlis Muchlis, Batara Maju Simatupang +1

This study compares sustainability disclosure quality of Indonesian and international banks via content analysis of GRI-based reports. Indonesian banks emphasize quantity and economic aspects with low external assurance, while international…

Friska Amanda Fitri Auliya, Masiyah Kholmi, Driana Leniwati

This study examines the impact of financial reporting quality and ESG disclosure on investment efficiency for non-financial firms listed on the Indonesia Stock Exchange from 2018 to 2023. Results show that financial reporting quality improv…

Satya Awang Kurniawan, E. Sukoharsono

This study assesses Bank BRI's sustainability reports (2021-2023) against Indonesia's SEOJK 16/2021 regulation. Compliance scores range from 80 to 88 out of 100, with room for ESG disclosure quality improvement. Provides a case study of ESG…

Faradilla Saulina Febriani, Z. Machmuddah

This study examines how ESG disclosure moderates the negative impact of financial distress on firm value using data from 85 Indonesian manufacturing companies. The results show that ESG disclosure mitigates the negative effect of financial …

Phoebe Stephens, Vicki Madziak

This paper examines how finance shapes sustainability transitions in food and agriculture, using Nova Scotia as a case study. Through interviews and document analysis, it maps the financing ecosystem and identifies gaps in patient, long-ter…

Nurul Annur, Sutisna, Gema Ika Sari

This study examines the effect of ESG disclosure on equity valuation with profitability as a mediating variable in the Indonesian mining sector from 2020-2024. Panel regression shows that governance disclosure positively affects equity valu…

Ani Silvia, Siti Nur Hadiyati

This study examines the influence of corporate governance on ESG disclosure levels in Indonesian banks. Independent board of commissioners, board size, independent audit committee, and institutional ownership have significant positive effec…

Khartic Rao Manokaran, S. Ramakrishnan, Choi Sang Long +1

This systematic literature review of 26 peer-reviewed studies (2020–2025) critically examines ESG integration in Malaysian higher education across five thematic domains: policy and institutional commitment, curriculum, campus operations, st…

Muhammad Ibrahim Herawan, M. Cahyandito, A. Raksanagara

This study examines the impact of ESG disclosure on firm value in Indonesian mining companies using data from 20 firms between 2018-2022. The results show a significant positive effect, highlighting the importance of sustainability reportin…

Dewi Djumiyati, Agus Munandar

This study examines CSR program disclosures in sustainability reports of Indonesian banks in the KBMI 4 category. Analysis shows significant progress during 2022-2024 with high compliance with POJK 51/2017 and AA1000 accountability principl…

M. Hossain, Md. Jobaer Rahman Rashed, Annatul Islam Hredoy +1

This study investigates the impact of board independence, audit committee effectiveness, and internal control strength on sustainability reporting accuracy in Bangladesh. Using survey data from 170 governance professionals, regression analy…

Sinan Bağdaş, Gamze ŞEKEROĞLU

This study examines the mediating role of energy consumption in the relationship between economic growth, trade openness, and carbon emissions in Turkey using data from 1965-2022. GDP has a negative effect on both energy consumption and CO2…

D. Reni, . Rido, M. Ridho +2

This study analyzes 2022 sustainability reports of six Indonesian Islamic commercial banks using GRI standards. Disclosure is uneven: social (62.5%), environmental (39.4%), economic (41.7%). It shows that regulatory adoption does not automa…

Dian Anita Nuswantara, Ika Permatasari, Susi Handayani +2

This study assesses the maturity of sustainability reporting (SR) in Indonesian local governments, analyzing whether disclosures serve symbolic or substantive accountability. Content analysis of documents from the East Java High Court and B…

Esther Ortiz-Martínez, Salvador Marín-Hernández, Erekle Pirveli

This study investigates whether the gender of feedback providers influences the content and linguistic patterns of submissions to the European Commission's consultation on the draft European Sustainability Reporting Standards (ESRS). Analyz…

Ajibade Ayodeji T, Kwarbai Jerry O., Durowoju Abdulrauf O.

This study examines the effect of sustainability reporting (environmental, social, governance) on customer value creation (revenue growth) using panel data from seven Nigerian construction firms (2010-2023). While individual ESG dimensions …

R. Ayoola, A. Aikomo

This study analyzes 76 Nigerian listed non-financial firms from 2010-2024, finding that environmental and governance disclosures have no significant impact on financial performance (ROCE, profit margin), while social disclosure negatively a…

Roykhana Firdaus, A. Nawangsari

This study evaluates ESG disclosure levels among six pharmaceutical firms listed on the Indonesia Stock Exchange from 2020-2024. Using content analysis, it finds an average disclosure rate of 76%, with governance being the most reported dim…

V. Antoshchenkova, M. Deineha, Т. Hlyаn

This paper provides a broad overview of ESG principles integration into business models and their role in sustainable development. It highlights growing investor interest and environmental practices but lacks novel empirical evidence or spe…

Yihua Xiao, Shirong Liu, Han Xu +6

This study analyzes the relationship between soil carbon storage and microbial communities in different forest types using 20-year plantation data. It reveals ecological trade-offs, indicating that forest types optimal for carbon storage ma…