GX & Decarbonization Research

Vandana Gaur, Neeta Gupta, Sujata Gupta

This paper advocates for a paradigm shift in sustainable finance towards human-centered automation, where AI and automated systems are implemented with human values, needs, and well-being at the core, rather than pure efficiency and profit …

Ria Aprilia, Eny Maryanti

This study examines the effect of ESG disclosure on corporate reputation, with financial performance as a mediator and board independence as a moderator. Empirical analysis shows that high-quality ESG disclosure improves financial performan…

Oindrilla Ghosh, Binod Kumar

This paper argues that policy reform and legal innovation are interdependent for a climate-resilient future. ESG frameworks align corporate duties with societal goals but require robust environmental law to avoid greenwashing. A just climat…

Pooja, Saurabh Chandra, Swarnima Gorani +2

This paper examines the legal framework for AI and automation in ESG green investment strategies. It highlights challenges of transparency, data accuracy, and greenwashing, advocating for clear regulatory guidelines.

Sónia Calado

This chapter conceptualizes accounting as a symbolic and narrative infrastructure that co-constructs economic systems. It uses interdisciplinary perspectives like legitimacy theory and narrative economics to argue that accounting shapes mea…

Yosra Ridha BenSaid, Majdi Anwar Quttainah

This study examines the relationship between ESG performance and stock price synchronicity using 86 S&P 500 firms from 2011-2021. Results show that better ESG performance enhances information environment by reducing noise trading, leading t…

G.Zh. Zhassan, Zh.K. Taibek, G.A. Imanova

This paper examines climate risk management and ESG integration in the banking sector by comparing global practices and Kazakhstan's experience. Using bibliographic data from Scopus and Web of Science, plus KPMG reports, it analyzes ESG KPI…

Silvia Angeloni

This paper presents a bibliometric analysis of 2,243 ESG publications over two decades. Using keyword co-occurrence and thematic evolution, it identifies five main themes: ESG investment, performance, disclosure, ratings, and sustainability…

Xin Gu

This paper examines how green credit policies and ESG ratings jointly influence corporate carbon emission management. Using stakeholder and signaling theories, it finds that while green credit incentivizes substantive emission reductions th…

Zh. Assanova, S. Baimukhanova, G. Konysbaeva

This study analyzes the impact of environmental accounting, ESG reporting, and digitalization on cost reduction and sustainable development using panel data from 50 Kazakh enterprises (2020-2025). Fixed-effects models show that a 0.1 increa…

Samuel Ribeiro Navarrete, Nawazish Mirza, Monica Violeta Achim

This paper empirically analyzes the impact of sustainable reporting on ESG controversies in the European Union. It provides implications for the implementation of the CSRD.

Radhika Goel, Smita Kashiramka

This paper examines the nonlinear effects of FinTech adoption on ESG disclosure in emerging economies and finds that institutional heterogeneity moderates this relationship.

Nitin Jain

Using panel data from S&P 500 firms (2016-2022), this study finds a U-shaped relationship between ESG dispersion (imbalance across E, S, G pillars) and overall ESG disclosure intensity. Low or high dispersion increases disclosure, while mod…

Ahmed Alrashed, Abdulah Alsadan, Chokri Zehri

This study applies non-stationary panel econometrics to 479 S&P 500 firms (2010–2022) and finds a long-run cointegrating relationship between ESG disclosure and financial performance. A ten-point improvement in ESG disclosure is permanently…

Xin Huangfu

Using S&P 500 panel data (2015-2023), this study shows that independent director network centrality positively affects ESG disclosure quality. The effect is stronger in competitive industries and firms with high media attention, and more pr…

(著者不明)

This paper examines the impact of ESG disclosure under India's BRSR framework on financial performance of listed companies. Using empirical methods, it finds a positive association between ESG disclosure quality and profitability as well as…

Md Yousuf Ali

This paper examines how CEO role duality (e.g., CEO as board chair) affects the transparency of ESG disclosure. Stronger structural CEO power may lead to lower disclosure quality. It sheds light on the link between governance structure and …

ANDREEA-ROXANA CROCNAN

This paper examines the relationship between financial performance and ESG disclosure among 300 Italian-owned firms in Romania. Using logistic regression and Bayesian estimation, it finds a U-shaped relationship: both poorly performing and …

Sheen Kachen, Sıddık Bozkurt, David Gligor +3

This paper analyzes the difference between virtue signaling and authentic ESG reporting for stakeholder engagement, emphasizing the importance of transparency and credibility in corporate sustainability disclosures.

Kajal Batra, Gurvinder Singh, Vansh Bathla +1

This study uses wavelet methods to investigate convergence among Islamic indices, ESG benchmarks, and green/Islamic cryptocurrencies from 2021-2025. Islamic and ESG indices show strong persistent convergence, acting as an integrated block o…