GX & Decarbonization Research

Pedro A. Garzón‐Camacho, André Fischer Sbrissia, Antonio Paz-González +2

This study evaluated how pyrolysis temperature (300°C and 600°C) affects physicochemical properties, carbon structure, and nutrient dynamics of biochars derived from poultry waste. Higher temperature reduced yield but enhanced carbon conden…

S. Qaderi, Sitraselvi Chandren

This study examines how ownership concentration (OWNC) affects SDG disclosure in Malaysian listed firms and whether board independence (BIND) moderates this relationship. Using 572 firm-year observations from 2017-2023, the findings reveal …

Carmen Leiva-Dueñas, Gary Thomas Banta, Christoffer Boström +14

This study examines grazing effects on carbon storage and methane fluxes in Nordic coastal marshes. Site conditions (temperature, soil texture) dominate carbon dynamics. Grazing slightly increases soil carbon but reduces methane, yet on-sit…

Magdalena Stoian (Ciobanu), A. Stancu, Umit Alniacik +4

This study uses the P-ESG scale to examine consumer perceptions of ESG communication in the Romanian oil and gas retail sector. A quantitative survey of 400 respondents shows strong associations between ESG factors and consumer perceptions …

Mohd Fahmee Bahaudin, Mohd Faizal Jamaludin, M. Marzuki +1

This systematic literature review integrates insights on board network centrality and diversity on ESG performance. Using PRISMA 2020, 24 studies from 2022-2025 are analyzed, revealing three themes: network centrality boosts ESG performance…

Dr. Vichitra Somshekar, Hridey Lohia

This study examines the overlooked role of workplace design in ESG reporting, focusing on biophilic design (natural light, vegetation, ventilation). Using secondary data from companies like Infosys, Wipro, and Google, it finds a positive li…

S. Abdrasulova, Z. Abdrasulova

This paper analyzes ESG principles in Kyrgyzstan's financial sector, emphasizing responsible banking to enhance sustainability. It reviews current adoption levels, challenges, and regulatory frameworks, proposing a strategic framework for i…

P. S. Kalachev, О.N. Tarasova

This paper empirically examines the relationship between corporate responsibility and business sustainability in Russian healthcare and pharmaceutical firms amidst strengthening ESG and non-financial disclosure. It finds that corporate resp…

Tautvydas Ragulskis, Valdonė Darškuvienė, Renatas Kizys +1

Proposes a new ESG scoring methodology tailored for small and medium-sized enterprises, addressing their unique constraints and needs. The approach aims to make sustainability assessment more accessible and practical for SMEs, filling a cri…

Marudut Rizky Martin Purba, Winda Ryzka Aulia Rahmaningrum, Resi Ariyasa Qadri

This study examines the effect of ESG scores on profit informativeness (measured by Future Earnings Response Coefficient) for MSCI Indonesia Index firms. Quantitative results show no significant effect, but qualitative findings indicate ESG…

E. Rahmadani, Tio Devilishanti

This study analyzes the effect of ESG disclosure on stock returns for 15 mining companies listed on the Indonesia Stock Exchange (2020-2024). Governance disclosure has a negative significant effect, while environmental and social disclosure…

Iswor Luitel

This narrative review explores the evolution of ESG practices in the Nepalese banking industry, from CSR to ESG, and their impact on profitability. It finds Nepal in an early stage, relying on voluntary CSR disclosures, and discusses regula…

Elvani Ananta Sutedjo Sanjoto, Melisa Anggraini, A. Najmuddin

This study examines the effect of managerial ownership on financial statement fraud and the moderating role of ESG disclosure score. Using data from 55 companies in Southeast Asia (2015-2023), it finds that managerial ownership reduces frau…

R. Tiwari, S. G. Maji

This study finds a U-shaped relationship between corporate governance efficacy (CGE) and ESG performance among Indian non-financial firms. It shows that audit quality, especially Big-4 auditors, moderates this relationship by allowing firms…

Mareta Putri, I. Mutia, S. F. Kartasari

This paper conducts a systematic literature review on the role of AI in sustainability reporting, analyzing 30 relevant studies from 1,087 initial articles. It finds benefits in efficiency, accuracy, transparency, and big data management, w…

Monica Serreli, Manuela D’Eusanio, Luigia Petti

This paper proposes a social risk-based decision-making approach integrating Social Organisational Life Cycle Assessment (SO-LCA) and risk mapping to support the European Corporate Sustainability Reporting Directive (CSRD). A case study on …

Lilis Renfiana, Mohammad Ridwan, Ali Akram kadhim +3

This study develops a framework integrating Maqāṣid al-Sharīʿah and ESG for Sharia capital market indices. It proposes a Three-Tier Framework with 22 measurable indicators aligned with GRI and AAOIFI standards, validated through case studie…

Aindrila Chakraborty, Debapriya Banerjee, Aparajita Roy

This study examines CSR and ESG integration in four global tech firms (Dell, LG, Samsung, Vivo) using secondary data from 2020-2024. It finds convergence between CSR strategies and ESG metrics, highlights governance mechanisms, and notes ch…

Chika Almalia Agisti, Luthfiyyah Khaira Zahra, Arim Nasim

This study analyzes the philosophical foundations of ESG. Ontologically, ESG is a hybrid reality of objective and social construction. Epistemologically, valid ESG knowledge requires a holistic synthesis of rational, empirical, and critical…

I. Agustia, Ni Nyoman Sri Rahayu Damayanti, A. Sari

This study analyzes the impact of ESG disclosure, leverage, and firm size on ROA (financial performance) and PBV (firm value) for automotive firms listed on the Indonesia Stock Exchange (2022-2024). Using panel data regression, it finds tha…