GX & Decarbonization Research

Kai Bosworth, Jesse Goldstein, Ben Haskett +1

This paper critically examines how university sustainability initiatives depoliticize environmental action and exclude radical possibilities. It analyzes over 700 'points of distinction' from AASHE's STARS reporting and a case study of Virg…

Sutarti Sutarti, Desi Efrianti, Moermahadi Soerja Djanegara +2

This study examines the influence of corporate governance on sustainability reporting (SR) in Indonesian listed banks using panel data from 2017-2022. Results show institutional ownership positively affects SR, managerial ownership negative…

Neha Bansal, Dr. Abhishek Sharma

This study empirically demonstrates that ESG disclosure quality influences stakeholder behavior indirectly through perception (authenticity, psychological proximity, trust, risk perception), thereby affecting firm value. Based on survey dat…

Yongtak Kim, Taeyeon Oh

This study examines how ESG disclosure affects firm value, focusing on the mediating role of ESG performance and the moderating effect of sin stock sectors. Drawing on signaling theory, it argues that ESG disclosure creates economic value o…

Ridwan Wahyudi, Rahmawati Rahmawati, Setianingtyas Honggowati +1

This study examines the impact of ESG disclosure on firm performance (Tobin's Q) using panel regression on 332 firms from five ASEAN countries during 2020-2022. Overall ESG, environmental, and social scores show no significant effect, while…

Iwan Suhardjo

Across 18 papers, this special issue finds that sustainability fails not from lack of commitment but from fragile mechanisms translating commitment into practice. It provides a foundation for research at the intersection of governance, regu…

Gabriel Ayodeji Ogunmola, Bakhodir Abdullaev, Safina Nafisa Talgatovna +3

This paper proposes a fuzzy multi-criteria decision-making framework for prioritizing nature-based solutions (NBS) in circular economy investments, integrating multiple sustainability criteria to support investment decisions.

Pradipta Vidinera Raharja, Nur Fadjrih Asyik

This qualitative study examines ESG reporting practices at PT MSI in the plastic industry, highlighting the role of sustainability reports in corporate governance. Findings show that ESG reporting evolves in response to external pressures, …

Leogrande A, Magazzino C, Costantiello A +3

Using World Bank wealth accounts for 149-151 countries (1995-2020), this paper explains per-capita renewable natural capital decline via three ESG pillars. Population growth is the dominant driver (coefficient -0.913), while climatic stress…

Coffie W.

This paper empirically examines how the extent of CSR disclosure among firms in a developing economy relates to corporate governance quality and the degree of multinational activities. It explores the role of CSR reporting in enhancing tran…

Harymawan I.

This paper examines ESG reporting practices among financially distressed firms in Indonesia, analyzing how financial distress affects the quality and quantity of ESG disclosures, and highlighting challenges and opportunities for ESG reporti…

Shalhoob H.

This paper examines the impact of ESG disclosure on the sustainability performance of small and medium-sized enterprises (SMEs). Given limited resources, the balance between disclosure burden and effectiveness for SMEs is a key focus.

Bermejo Climent R.

This paper examines the relationship between ESG disclosure and portfolio performance. It analyzes how the quality and scope of disclosure affect investment outcomes, suggesting the usefulness of ESG information in investor decision-making.

Wu J.

This paper analyzes the antecedent configurations of ESG disclosure in China's banking sector, identifying combinations of factors that promote disclosure. It provides insights into how ESG reporting is enhanced in emerging markets, offerin…

Ogiriki Tonye

This paper theoretically examines how financial and non-financial disclosures affect stock market reactions and investor trust. Drawing on signaling theory, it argues that transparent disclosure reduces information asymmetry, leading to pri…

Nesrine Bedoui, Ayman Ajina

A bibliometric review of 568 documents (1993-2023) maps the intellectual structure of research linking CSR, ESG, financial performance, and analyst behavior. Findings show fragmented literature with dominant streams on firm value, ESG discl…

Amita Priyadarshini, S. C. B. S. A. Selvan

This paper analyzes the evolution of ESG disclosures in India from the perspective of the Securities and Exchange Board of India (SEBI). It compares the current Business Responsibility and Sustainability Report (BRSR) with its predecessor, …

Atri Nodi Maiza Putra, Rida Prihatni, M. Yusuf

This study systematically reviews the literature on the relationship between ESG and firm value in the banking sector, identifying trends, gaps, and future directions. Following PRISMA guidelines and using Scopus, bibliometric analysis with…

Akie Rusaktiva Rustam, R. Widiastutik, Dian Anugerah Pancasona

This study examines the impact of digital transformation and sustainability disclosure on audit quality among Indonesian listed non-financial firms. Using panel logistic regression, it finds both positively affect audit quality, but corpora…

Mohammad Rafli Putera Fadhlyta, Willy Sri Yuliandhari

This study analyzes the relationship between ESG disclosure and firm value for Indonesian energy firms using panel data regression. Firm size and profitability positively affect firm value, while leverage shows inconsistent results. The fin…