GX & Decarbonization Research

Imad Ali, Dr. Muhammad Yaseen, Dr. Sajjad Ahmed

This study examines the impact of sustainable finance awareness, ethical investing orientation, perceived corporate social responsibility (CSR), and investor risk perception on behavioral intentions toward socially responsible firms. Using …

P. Stefanizzi, Chiara Creti', F. Monge +1

This study analyzes nine ESG questionnaires from large and small Italian banks, revealing convergence on indicators like GHG emissions, renewable energy, governance, and gender equality. Unlike divergent international ESG ratings, Italian b…

Thongpong Pongphanich, Kittima Ngamvilaikorn, Prajya Ngamjan

This study examines the impact of digital finance on ESG performance using panel data from 523 Thai listed companies (2018-2024). It finds that financing constraints and green innovation mediate this relationship, with family ownership mode…

Arpita Agarwal, Vertika Goswami

Using survey data and SEM, this study finds that aggregate ESG scores lack predictive power for investment performance, while specific factors (renewable energy use, board independence) show significant effects. It challenges the reliabilit…

H. Sourour, Jarray Habiba

This study examines the impact of CSR mechanisms on green finance adoption by banks in selected emerging economies from 2008 to 2021. It finds that CSR committees and sustainability reporting significantly increase the likelihood of banks f…

Alejandro Acevedo Amorocho, Á. Acevedo-Duque, José Gerardo De la Vega Meneses +2

This study develops and validates a 5P-ESG composite index for emerging markets, extending ESG with Peace and Partnerships dimensions. Using PCA-based weighting and MSCI COLCAP data, it demonstrates feasibility and shows ranking shifts comp…

Ke Zhang

This study examines how digital inclusive finance affects corporate ESG performance using a sample of Chinese A-share listed firms from 2020 to 2023. By combining the Peking University Digital Inclusive Finance Index with firm-level ESG dat…

Joo Hock Ong, Ali Khatibi, Zunirah Mohd Talib +1

This qualitative study examines the role of ethical leadership in ESG adoption among Malaysian MSMEs, focusing on education, awareness, and leadership mindset. It finds that coercive, mimetic, and normative pressures shape leadership behavi…

Gábor Hulkó, János Kálmán, András Lapsánszky

This paper compares how financial supervisory authorities in the EU, Hungary, and Singapore integrate ESG objectives into regulation. It identifies three supervisory models: rule-based (EU), central bank-led (Hungary), and principle-based (…

Cerchione R., Passaro R., Sicardi V.

This study proposes a methodological framework for integrating the DNSH principle into corporate sustainability strategies. Using the Delphi method, it develops two taxonomies: one to guide investment choices and another to quantify environ…

(著者不明)

This study develops and validates ESG quality indices to assess the quality of ESG reports. It refines nine dimensions (position, development, performance for each of E, S, G) into 22 items, and tests them on 15 ESG reports from Hong Kong-l…

Noor Adwa Sulaiman, Ardianto Ardianto, Nadia Anridho +2

This study examines the relationship between ESG performance and disclosure of key audit matters (KAMs) in ASEAN countries (Malaysia, Singapore, Thailand) from 2016-2022. Findings show a positive association: firms with higher ESG scores di…

Caleb Boadi, Robert Osei-Kyei, Vivian WY Tam

This systematic review identifies seven barriers and six drivers for ESG reporting in public-private partnership (PPP) projects. Key barriers include insufficient understanding of ESG benefits, lack of standardized frameworks, and cost. Key…

(著者不明)

This study examines the impact of ESG reporting on market capitalization and the moderating role of Hofstede's cultural values using panel data from listed firms in nine Asian countries (including Japan) from 2018-2023. Findings show a posi…

Cruift Andika

This narrative review synthesizes trends, challenges, and policy implications of ESG integration into financial accounting. Frameworks like IFRS S1/S2, GRI, and SASB improve comparability but inconsistencies persist across regions and indus…

MOLDIR SHAIMERDENOVA, OLGA UZHEGOVA

This paper theoretically and empirically analyzes how ESG reporting influences corporate reputation and investor trust in the automotive industry. Drawing on legitimacy and signaling theories, it proposes a 'Reputation-Trust Nexus' model, e…

Achintya Ghayal

This study simulates embedding ESG factors (carbon pricing, compliance costs, social investments) into cost accounting for manufacturing firms. Compared to conventional accounting, ESG adjustments increase reported costs by 20-30% and reduc…

O. Tyvonchuk

This paper critically examines legitimacy theory in the context of the shift from voluntary to mandatory sustainability reporting under ESRS and IFRS S1/S2. It finds the theory remains relevant but has limitations, such as insufficient atte…

Sri Yanthy Yosepha

This narrative review evaluates the impact of ESG reporting and Integrated Reporting (IR) on the value relevance of corporate disclosures. Findings show that ESG and IR reduce information asymmetry and boost investor confidence. Challenges …

Tuan Nhat Pham, Yan‐Jie Yang

This study examines how corporate corruption management and business ethics influence ESG disclosure transparency in 663 Asian firms across 11 countries (2013-2023). Findings show that robust anti-corruption practices and strong ethical ori…