GX & Decarbonization Research

DANIEL MATHEW DATONG, MAIMAKO NKURI LIVINUS, Samson Iliya Nyahas +1

Using regression on 47 listed Nigerian manufacturers, the study tests whether board gender diversity affects sustainability reporting compliance. Gender diversity shows a significant negative effect (coef. -0.2003, t = -5.4548, p = 0.0000).…

Nuraeni Nuraeni, Meutia Riany

Panel regression (Common Effect Model) on 6 IDX-listed energy firms (30 observations, 2020-2024) tests whether ESG disclosure, capital intensity, and institutional ownership affect tax avoidance. Individually none are significant; jointly a…

Ajeng Tita Nawangsari, Bima Rafly Fachrezzi

Using a balanced panel of 82 energy and industrial firms listed on the Indonesia Stock Exchange (2021-2024, 328 observations), this study tests the ESG-firm performance link and whether Green Technology Innovation Disclosure (GTID) mediates…

Xin Huangfu, Hamezah Md Nor

Using PSM-DID on Chinese A-share firms (2010-2024), this study finds that adopting executive equity incentive plans significantly improves ESG disclosure quality, with the strongest effect in the environmental dimension. Reduced managerial …

Tuan Van Nguyen, Yen Dang

An empirical study examining how the extent of ESG disclosure affects firm financial performance across industries in Vietnam. It contributes emerging-market evidence linking disclosure practices to financial outcomes. No abstract is availa…

Fengmei Quan

This paper examines how standardised sustainability metrics fail to capture small-scale nature-based solutions (NbS). Using Swedish fashion SMEs as a case, it explores the structural alignment between NbS and firm practice, arguing for eval…

Chu K.M.

This paper proposes a diagnostic instrument and validation protocol to help SMEs assess and improve firm practice aligned with the SDGs and planetary boundaries. It targets the implementation gap left by large-firm-centric sustainability ev…

Soesetio Y.

An empirical study examining how ESG disclosure quality and the presence of 'green CEOs' affect the sustainable value of firms in high environmental risk industries. It highlights the interaction between disclosure practices and executive a…

Kozma M.

A conceptual study rethinking how ESG drives innovation in early-stage digital startups. Without an abstract, details are unclear, but it likely questions how ESG shapes startup growth, funding, and business models, adding a startup lens to…

Potamitis S.

This paper critically examines the credibility of ESG disclosures through the lens of operational risk management. It explores how risk governance and internal controls shape disclosure quality and verifiability, highlighting gaps in disclo…

REINDOLPH OSEI-ANIM

Combining World Bank country indicators with IMF bilateral portfolio positions (2010–2022), this study examines how income-adjusting sovereign ESG scores reshapes country rankings, investment eligibility and cross-border holdings concentrat…

Dewi Nurma Sabrina Dwi Rahayu, Trias Arimurti, Awaliawati Rachpiliani

Using SEM-PLS on 25 Indonesian listed manufacturing firms (100 firm-years, 2021–2024), this study finds sustainability reporting significantly reduces tax aggressiveness, while capital intensity increases it; firm size has no significant ef…

Juliet Adaku NWANORO, Oke OGUNE

Using 320 firm-year observations from 32 Nigerian listed manufacturers (2016–2025), this study examines how environmental sustainability disclosures affect corporate resilience (Z-score). Waste and energy disclosure show negative effects, w…

Farrel Ardian Ramadheni, Willy Sri Yuliandhari

Panel regression on 13 LQ45-listed Indonesian firms (2021-2024) tests how environmental performance, ERM disclosure, and ESG affect firm value. Environmental performance and ESG showed no significant effect, while ERM disclosure had a signi…

Konstantina Ragazou

This study critiques disclosure-centric ESG evaluation and proposes a credibility-focused methodology measuring the alignment between sustainability signals and substantive performance. Using a fuzzy MCDM framework (BWM, MARCOS, Sustainabil…

Sarah Zaher Alasmari, Yazeed Almahraj

A content analysis of how Saudi banks use Platform X to communicate ESG information as a reputation-building signal. It suggests disclosure functions as strategic external communication, not merely regulatory compliance, adding an emerging-…

Somya Mohamed Eljilany Saeed, Nancy Mohamed Mahmoud Ahmed, Hanan Adel Abdel Aziz El Gamal

An empirical study examining how ESG disclosure quality affects classification shifting (earnings management) among MENA firms, and whether the firm life cycle moderates this relationship. It adds emerging-market evidence to the debate on w…

A. Munandar, Sarwani Sarwani, Rahma Yuliani +2

Using 132 firm-year observations from 44 Indonesian listed energy firms (2022–2024), this study examines direct and indirect links between ESG disclosure and firm value via ROA. Environmental and social disclosure were not significantly lin…

Cheng-Ze Li

Using Chinese A-share listed firms (2009–2024), this study shows that greater ESG rating disagreement at the target level significantly suppresses acquisition premiums. Two channels drive this: financing constraints and agency costs, as div…

Rani Raharjanti, Ahmad Wafa Mansur, Mardinawati Mardinawati +2

Using 150 firm-year observations from Indonesia's IDX ESG Leaders Index (2020-2024), this study finds board gender diversity (BGD) improves sustainability performance. The effect weakens with higher ownership concentration but strengthens w…