GX & Decarbonization Research

Muhammad Zabir Zainuddin, Sulvariany Tamburaka, Nasrullah Dali

This paper develops a systematic framework integrating consumer green behavior, sustainability-oriented marketing innovation, and sustainability accounting for eco-brand engagement. Based on a PRISMA systematic review of 38 articles, it fin…

Muthia Azizah, Dian Widiyati

This study analyzes the completeness of sustainability reports of seven Indonesian banks against the 2021 GRI standards. Platinum-rated banks show better disclosures than Gold-rated ones, and the paper offers policy suggestions for the fina…

null Abdus Salam, null Nurma Gupita Dewi

This study examines the impact of ESG disclosure (based on GRI), leverage, and firm size on ROA among Indonesian mining companies from 2022-2024. Multiple regression results show that ESG and firm size positively affect performance, while l…

Makhathini Lungani Rudolph, Kansilembo Aliamutu

This study examines how firm size, age, leverage, and profitability affect environmental disclosure among JSE-listed firms in South Africa from 2020-2024. It finds that profitability positively correlates with disclosure, while older firms …

Bhakti Agarwal, Shailesh Rastogi

This study examines the linear and non-linear relationship between ESG/social scores and firm performance (inventory turnover, sales, gross profit margin) using panel data from 316 Indian non-financial firms (2011-2022), with competition as…

Pincky AKTER, Jaba CHAKRABORTY, Razia NAGINA +1

This study examines the impact of ESG reporting on financial performance in the Indian automobile sector. Using panel data from all BSE-listed auto firms (2015-2023), it addresses endogeneity with fixed effects and lagged instruments. Findi…

Manu Abraham

This study examines the bidirectional relationship between ESG metrics and earnings management in 82 Indian firms (FY2018-2024). It finds that the Governance pillar is most effective in curbing managerial opportunism, while Environmental an…

Olumide Samson Ola, Mohd Lizam, Rotimi Boluwatife Abidoye +1

This study analyzes the impact of ESG disclosure dimensions on the financial performance of Malaysian REITs using a static panel approach. Environmental and governance disclosures significantly influence Tobin's Q, while social disclosures …

Alessandro Bernardo, Domizia Vescovo, Riccardo Censi +3

This study examines the relationship between environmental innovation and ESG scores in the global agri-food sector using panel data from 633 firms (2013-2023). It finds that environmental innovation enhances ESG scores, but green revenues …

Archan Mitra, Ruma Roy

This paper examines how strategic communication by directors enhances ESG accountability under EU regulations like CSRD and ESRS. It analyzes case studies of EU firms to propose frameworks for avoiding greenwashing and aligning messaging wi…

Asri Lutfiani, Musfirah Majid, Herna Rizaldi

This study uses longitudinal analysis (2020–2024) to examine factors affecting integrated reporting disclosure (IRD) among Indonesian state-owned enterprises (SOEs). It finds that third-party assurance and investor protection positively and…

Dr. Odutola,, Oluyemi, Adekunle, Dada, Surajudeen, Adeleke, Oluwabukola +1

This study examines how professional accounting qualifications affect the quality of sustainable financial reporting in Ogun State, Nigeria. Findings show generally low reporting quality but strong positive relationships between qualificati…

Anne-Marie Hubert, Nathalie De Marcellis-Warin, Tania Saba +1

This report examines the convergence between sustainability disclosure standards for financial markets and the need for trustworthy AI governance in the workplace. It explores using existing ESG indicators and ISO standards to address gaps …

Meenakshi Kaparwan, Resham Goyal, R. C. Dangwal

This study proposes an Environmental Disclosure Index (EDI) based on UN SDGs to assess the disclosure practices of Indian Nifty 50 firms. Analyzing 150 reports over three years, they found an overall performance of 53.28%, with Infosys as t…

Lagos, Aristoklis

This thesis reviews sustainable finance and ESG frameworks, analyzing EU regulations such as CSRD and SFDR. It includes an empirical study on ESG and corporate risk in US energy and tech sectors, bridging theory and practice for sustainable…

Jacqueline Jamsheed, Linda Ragland

This study examines whether municipal ESG disclosures, specifically support for community gardens, are associated with lower bond interest costs. Analyzing New England municipalities, it finds a negative correlation between disclosing such …

Shilpa Laxman Chabukswar, Kishor Shankar Nikam

This paper analyzes global sustainable banking models, focusing on ESG integration, green lending, and sustainability reporting. It finds that Indian banks lag behind international best practices and recommends comprehensive sustainability …

Sifan Xu, Katie Haejung Kim, Bugil Chang

This study examines how top S&P 500 companies frame social responsibility, impact, and purpose in non-financial reports using semantic network analysis of 122 reports. It finds that purpose anchors values, impact emphasizes outcomes, and re…

Marcello, Antony, Septianus, Andre, Rimi Gusliana, Mais

This systematic literature review of 28 SINTA-accredited articles examines the mixed relationship between green finance (CSR, green accounting, ESG) and corporate financial performance. It identifies positive effects via efficiency and repu…

Devarshi Rajendrabhai Shah, Dr. Delnaz Jokhi

This paper examines the role of environmental accounting in integrating environmental costs and impacts into corporate decisions in India. It highlights how environmental accounting enhances transparency, supports compliance with regulation…