GX & Decarbonization Research

Cleopatra Șendroiu, Corina-Graziella Bâtcă-Dumitru, G. Tanase

This paper reviews literature on how digitalization and sustainability reshape the accounting profession. It proposes a conceptual model with normative, functional, and identity dimensions, showing how ESG reporting (e.g., CSRD) transforms …

Icih, Sulis Setiawati, Norhanizah Johari +1

This study examines the impact of ESG assurance, internal audit, and enterprise risk management (ERM) on firm value for basic materials companies listed on the Indonesia Stock Exchange. Using moderated regression analysis, it finds that onl…

E. Vetoshkina, A. A. Terentev

This study analyzes the quality of non-financial (ESG) disclosure by Russian companies from 2019-2024 across four dimensions: consistency/completeness, verifiability, governance involvement, and external assurance. Findings show that leadin…

Viktorija Stasytytė, Sana Shahid

This paper conducts an exploratory structured literature review of publications from Web of Science and Scopus to systematically visualize the overlap between ESG risks and enterprise risk management (ERM). Using keyword-based thematic mapp…

Egma Mukholifah, Muhammad Khafid

This study empirically examines the effect of ESG disclosure on corporate reputation of coal companies in Indonesia using panel data from 2022-2024. It finds that economic and environmental disclosures positively impact reputation, while so…

Andi Aris Mattunruang, Rahmawati Rahmawati, Inayah Abdillah Rabbani +1

This paper empirically examines how corporate governance mechanisms reduce information risk and enhance investor confidence through sustainability reporting, using panel data from Indonesian SRI-KEHATI index firms (2018-2024). It finds that…

Kristjan Jespersen, Katryn Pasaribu, Andreas Gonzalez Elsgaard +1

This study demonstrates that higher ESG scores, especially environmental and social components, protected firm market capitalization during the Russian invasion of Ukraine. Using panel data on 2,188 firms from 2012-2023, it finds that ESG f…

Maria Advenita Gita Elmada, Angga Ariestya

This study analyzes director forewords in sustainability reports of Indonesian SRI-KEHATI index companies using quantitative content analysis and Landrum's framework. It finds that economic and business orientations dominate, offering insig…

Padma Adriana Sari, Sumiadji Sumiadji, Jaswadi Jaswadi

This study evaluates social sustainability disclosures in palm oil companies in Indonesia and Malaysia using GRI standards. Malaysian firms show more consistent reporting on occupational health and safety and diversity, while Indonesian fir…

Rifqi Adam Rinaldy, Wahdan Arum Inawati

This study examines the effect of board characteristics—board size, gender diversity, meeting frequency, and independent commissioners—on ESG disclosure for Indonesian listed firms. Findings show board size and gender diversity positively i…

Mayank Gangwani, Smita Kashiramka

This study examines the impact of climate risk on the systemic risk of commercial banks in emerging market economies (EMEs) and the moderating role of ESG disclosure scores. Using a panel of 148 listed banks from 2015-2022, it finds that cl…

Brian Ballou, J. Owen Brown, J. Gregory Jenkins +1

In an integrated reporting setting, this experiment examines how ESG assurance provider type (CPA vs non-CPA firm) and disclosure of assurance team composition (multidisciplinary team including engineers, scientists) affect investor judgmen…

Nur Abdillah, Warsino Warsino, Ni Nengah Citra Dwi Anggraeni +1

This study examines the role of sustainability reporting in enhancing corporate transparency and firm value among 120 non-financial Indonesian firms from 2020-2024. Using panel data regression, it finds that sustainability reporting positiv…

Turabekov Bekali Shavkat ugli

This paper provides a systematic review of emerging trends in sustainability reporting and ESG auditing. It examines the shift from voluntary to mandatory disclosure, the growing importance of independent assurance, and the role of digital …

Cheng Z.

This paper empirically examines the relationship between ESG performance and stock mispricing. It finds that firms with higher ESG ratings exhibit lower information asymmetry and more accurate stock pricing relative to fundamentals. The res…

Lokeshwari DV, Shruthi MP

Using panel data from 224 bank-year observations in India, this study finds a positive impact of ESG scores on ROE, moderated by ownership structure: public banks show stronger positive correlation. No significant effect on market valuation…

Erika Pritasari Wybawa, Hermanto Siregar, Anny Ratnawati +1

This study examines ESG disclosure weighting by developing a country-contingent approach for 75 Indonesian consumer firms. Using AHP-based expert weights, it finds that management and workforce remain dominant, but resource use rises while …

Renata Șeptichita, Augustin Semenescu

This paper proposes a decision-making framework for integrating ESG factors into strategic innovation management of aerospace enterprises. It aims to support strategy formulation with sustainability considerations, serving as a reference fo…

Imen Jellouli, Emna Mnif

This bibliometric analysis of 3,180 publications (2006-2025) maps the intellectual structure and thematic evolution of AI in sustainable finance. It reveals a post-2020 surge and thematic reordering toward AI-driven decision support for cli…

S. Salsabila, Arry Irawan, Iyeh Supriatna +1

This study examines the effect of ESG disclosure (GRI 2021), company size, and leverage on tax avoidance in energy sector firms listed on the Indonesia Stock Exchange (IDX) from 2021-2025. Using panel data regression, it finds that ESG disc…