GX & Decarbonization Research

Peter Chi Wan Yip, Elvy Pang, Tommy Tat Keung Yu

This study examines the relationship between ESG practices and financial performance among 83 Hong Kong Hang Seng Index firms from 2019 to 2024 using panel data. Results show consistent social performance across sectors but high environment…

IBRAHIM, Kamaluddeen Funsho Adisa, NDU, Mercy

This study examines the impact of corporate sustainability disclosure on earnings management among Premium Board companies listed on the Nigerian Exchange Group. Using data from 2014-2023, it finds that environmental disclosure significantl…

Singh, Simranpreet

This study examines how trade law influences sustainable business practices in India, analyzing WTO agreements, FTAs, and domestic policies. It finds gaps in policy coherence and enforceability, and advocates for integrated legal and policy…

Valentina Minutiello, Patrizia Tettamanzi, Michael Murgolo

This study explores drivers of sustainability adoption and ESG disclosure among 196 Italian manufacturing SMEs using a mixed-methods approach and PLS-SEM. Results show corporate beliefs trump leader backgrounds, and sustainability accountin…

North American Academic Research

This paper examines how corporate governance affects environmental and social (E&S) scores of listed firms in the East African Community (EAC) using panel data from 2015-2024. Findings show board independence, gender diversity, and sustaina…

Răzvan Alexandru Rusu, Daniela Ioana Manea, Dorel Mihai Paraschiv

This study empirically analyzes ESG integration in Romanian pension funds. Using Sustainalytics ESG scores and equity holdings data, it finds a moderate correlation between ESG scores and portfolio performance, but limited explanatory power…

Myrzabike Zhumabayeva, Sezim Yertayeva, Kundyz Madykhanova

This paper examines the mitigating role of sustainability reporting against global economic instability risks, including economic, climate, and social challenges. It analyzes current reporting practices of Kazakhstani companies, assessing a…

Umaru Kargbo, Biju Terrence, Timothy B. Palmer

This paper conducts a systematic literature review of CSR communication using bibliometric analysis on 3513 documents from 1984-2024. It identifies four strategic clusters of CSR disclosure and thematic evolution towards ESG frameworks and …

Oman Rusmana, Wita Ramadhanti, Triani Arofah

This study quantitatively analyzes the impact of Green Fintech adoption on ESG performance, carbon disclosure, and circular economy practices among Indonesian listed companies. It finds that integrating digital financial solutions such as g…

Raja Adzrin Raja Ahmad, Wan Imran Daniel Aminurrashid, Siti Rahayu Sarman +2

This study compares ESG performance of firms in four ASEAN economies (Malaysia, Singapore, Thailand, Indonesia) from 2019 to 2023 using Refinitiv data on 758 listed firms. Thailand leads in average ESG scores and reporting uniformity; Indon…

IJMSRT

This paper critically reviews methodologies for measuring the 'S' in ESG, focusing on employee well-being and its financial impact. It compares frameworks like ISO 30414, GRI, and SASB, highlighting the lack of standardization and integrati…

Yosefa Sayekti, Ririn Irmadariyani, Indah Purnamawati +5

This study examines how political connections and corporate governance affect comprehensive corporate reporting (CCR) in Indonesia. Strong governance promotes CCR, while political connections may hinder it. Findings offer insights for emerg…

Charles, Ogboi, Somtochukwu, Chikezie Akunna, Samson, Alalade Yimka,

This study examines the effect of ESG factors on stock price performance of 737 deposit money banks in Nigeria using panel data regression. Results show that ESG factors jointly significantly affect stock performance, with environmental and…

Peppes, Athanasios

This study analyzes the correlation between ESG scores and financial performance using a panel dataset of 11,328 EU and non-EU firms from 2001 to 2023. It finds that ESG improvements are modestly but significantly associated with long-term …

Isnaini Nuzula Agustin, Candy Candy, Jervis William

Using Indonesian listed firms (2019-2023), this study finds that greenwashing reporting moderately increases stock price crash risk, and this effect is stronger under high climate risk. The results highlight the masking effect of ESG disclo…

Dr. Madhavi Bolla, Dr. Masarat Jahan, Dr. Niyati Chaudhary +3

This study examines the relationship between ESG performance and corporate financial returns globally. Using a comprehensive dataset, it finds that strong ESG performance is associated with higher long-term profitability and market valuatio…

Musa Ghazwani, Rami Salem, Xi Song +2

This paper examines the relationship between anti-corruption disclosure and sustainability performance (ESG) using 4675 firm-year observations of FTSE 350 companies from 2005 to 2021. It finds that anti-corruption disclosure is positively a…

Svitlana Levytska, Olga Osadcha

This paper examines the implementation of risk-oriented management as a tool for sustainable business development, focusing on Ukraine's adaptation to the EU Corporate Sustainability Reporting Directive (CSRD). It highlights the need for im…

Jairo Stefano Dote Pardo

This study systematically maps 181 articles (2003-2024) on financial communication and investor responses using bibliometric analysis. Key themes include sustainability disclosures, ESG reporting, and the role of technology like AI, highlig…

Oksana Budko, Vitalii Meduzov

This paper examines tax accounting transparency as a component of corporate social responsibility and ESG. It argues that transparent tax reporting builds trust with stakeholders and contributes to sustainable development. Practical measure…