GX & Decarbonization Research

Sugumar Mariappanadar

This empirical study examines the role of high-performance sustainable work practices (HPSWPs) with sustainability characteristics in implementing ESG corporate sustainability strategies, grounded in strategic choice and sustainable HRM res…

Dr. Daniel Murage Kinyua, UniAthena .

This paper examines the CFO's role in integrating ESG into business strategy, using case studies and secondary data. Findings show that high-ESG firms exhibit higher return on equity, and CFOs are central in translating ESG into financial r…

Ping Wei, Hongman Liu, Junbo Wang

Using matched data from Chinese listed agri-food companies and China Customs, this study finds that ESG performance positively impacts export product quality upgrading. The mechanisms include green technology innovation and brand reputation…

(著者不明)

This empirical study examines the greenhouse gas emission reduction effects of SRI (Socially Responsible Investing) funds and the factors driving these outcomes. Using Japanese market data, it analyzes the relationship between SRI fund perf…

(著者不明)

This paper develops a method to measure the environmental performance of financial products for constructing an environmental stock price index. It proposes specific indicators and evaluation methods, and validates its effectiveness through…

(著者不明)

Explores the relationship between sustainability and accounting, likely discussing accounting foundations for sustainability reporting and ESG disclosure.

Marie-Andrée Caron, N. Drouin, Xuemei Liu

This systematic literature review synthesizes 20 years of ESG research in project management, analyzing 164 articles. It identifies gaps in ESG governance, strategy, and implementation, with a focus on the under-explored social (S) dimensio…

Abdo Aglan Salama, A. Bilal, Shadia Daoud Gamer +3

This study examines how ESG performance and sustainability governance (committees and reporting) affect SDGs disclosure and firm value using panel data of 36,438 firm-year observations from OECD countries from 2017 to 2022. Fixed-effects re…

Muhammad Hafis Akbar Nasution, Andreasta Ginting, Emi Uliyanty Br Sidabutar

This qualitative literature review examines how green accounting, ESG disclosure, and digital transparency enhance firm value in the sustainability economy. Findings show that these practices internalize environmental impacts, reduce inform…

B. Solikhah, Ching‐Lung Chen, Pei‐Yu Weng

This study examines how governance strength, financial pressure, and family control influence ESG reporting biases (overstatement and understatement). Strong governance reduces greenwashing, while high short-term financing risk increases it…

Le Luo, Xin Tan, Q. Zhou

This paper conducts a systematic review of economic consequences of ESG practices disaggregated by the ESRS framework. It reveals that climate change, consumers, and own workforce dominate the literature, while biodiversity and circular eco…

Andrea Appolloni, G. Scandurra, A. Thomas

This study evaluates banks' non-financial disclosure by examining ESG practices and adherence to integrated reporting. Using NLP methods including cosine similarity and clustering, it finds high ESG disclosure but weak consistency with inte…

K. Kanimozhi, C. Vethirajan

This study examines the relationship between ESG disclosure levels and corporate accountability among listed companies using statistical methods and SEM. Results show that increased ESG disclosure positively affects corporate accountability…

Mohammad Talha

This study examines the early effects of the EU's CSRD on firms' sustainability and financial performance using panel data from 2017-2023. Using a difference-in-differences approach, it finds that mandatory ESG disclosure leads to significa…

Shaoyu Han, Yeng Wai Lau, Saidatunur Fauzi Saidin

This paper examines the impact of ESG disclosure on market value and investor behavior in agribusiness. Using a 5-year panel of 150 firms, it finds that a one-point increase in ESG disclosure score raises market capitalization by $0.45 bill…

Musmailina Mustafa Kamal, Nurul Azlin Azmi, Rahimah Mohamed Yunos +2

This study analyzes ESG disclosure trends in Indonesia, Malaysia, Singapore, and Thailand from 2015 to 2023. Indonesia leads in social and governance pillars but not environmental. Disclosure increased across all countries after 2019, drive…

Erpina Simbolon, Abraham Patayoan, Billy Ivan Tansuria

This study examines the impact of ESG disclosure on stock performance in Indonesia, with growth opportunities as a mediator. Using PLS-SEM on listed industrial firms, it finds that ESG disclosure has no significant direct or indirect effect…

Hien Thu Thi Nguyen

This study examines the impact of ESG disclosure on the performance of 20 firms listed on the Vietnam Sustainability Index from 2016 to 2023. Using GMM estimation, it finds that higher ESG scores are associated with lower ROA and Tobin's Q,…

P. Kien

This study analyzes Vietnam's legal framework for ESG disclosure by listed companies, finding it fragmented, lacking quantitative standards, independent assurance, and deterrent sanctions. It recommends aligning with international standards…

Zhaoyang Lu, Martijn Sander

Using firm-level panel data from eight G20 economies (2015-2023), this paper examines the impact of ESG disclosure and circular economy (CE) practices on firm performance, with regulatory strength as a moderator. Applying second-generation …