GX & Decarbonization Research

Cut Darmawati, Chairanisa Natasha Miraza, Muhammad Ichsan Adnan

This study systematically reviews 42 Scopus-indexed articles (2021-2024) on sustainability accounting and ESG reporting, identifying dominant themes such as sustainability disclosure, green accounting, ESG reporting, environmental informati…

(著者不明)

This paper analyzes the relationship between ESG disclosure and investment sustainability at JSC Uzbekneftegaz, a state-owned oil and gas company in Uzbekistan. It argues that non-financial reporting is crucial for managing environmental, f…

null Prof. Dr. Anand Mohan, null Prof. Snehasis Sinha Roy

This study quantitatively analyzes the integration of ESG criteria and SDG targets using data from 200 Indian companies. Findings show that firms with high ESG disclosure quality align better with SDGs (especially Goals 5, 13, 8), and stron…

Imam Hanafi, Liu Yang, Li Na +1

This study analyzes the impact of mandatory ESG disclosure on corporate accountability among Indonesian listed companies using a qualitative legal approach. It finds that mandatory disclosure enhances procedural accountability and risk gove…

Ross Ann Babu & Dr. Jyotirmoy Banerjee

This study examines whether India's ESG enforcement architecture (SEBI's BRSR mandate) and digital governance mechanisms (AI, blockchain, RegTech) foster genuine corporate transformation or mere compliance. Despite increased disclosure volu…

Uswatun Hasanah, Ahmad Yudhira

This study maps ESG disclosure research trends using bibliometric analysis of Scopus publications from 2004 to 2025. Using VOSviewer, it identifies four major thematic clusters: governance and financial performance, CSR and sustainability, …

(著者不明)

This paper discusses the challenge of developing social evaluation indicators in the SDGs era. Specific methods and results are unclear, but it may contribute to evaluating corporate and societal sustainability.

(著者不明)

This paper analyzes the impact of corporate CSR activities on value relevance in the stock market. It examines how CSR activities are reflected in firm valuation, suggesting that ESG disclosure is useful for investor decision-making.

(著者不明)

This paper addresses ESG investment and engagement by institutional investors. Specific analysis or data are not provided, but it focuses on investor behavior and its impact on companies.

Moussa A.S.

This paper empirically examines whether capital expenditure (CAPEX) influences the quality and extent of ESG disclosure among UK firms. It clarifies the link between ESG disclosure and capital allocation, offering insights for corporate sus…

Salsabila Khairunnisa, Memed Sueb, Agus Puji Priyono

This study examines the impact of ESG scores and carbon intensity on tax aggressiveness among firms in energy, utilities, and industrials sectors across six ASEAN countries from 2020 to 2024. Using PLS-SEM on 275 firm-year observations, the…

Cris Bravo Monge

This study analyzes 616 firm-year observations of listed family firms in Canada and Mexico (2018-2024), showing that ESG reporting priorities differ by country and sector. While aggregate and pillar scores are similar, category-level analys…

Mackenzie Langrell-Read

This study investigates how New Zealand SMEs understand, adopt, and enact sustainability reporting (SR), focusing on digital tools and institutional context. Based on 15 qualitative interviews, it finds that SME engagement with SR is shaped…

Eva Wany, Iman Supriadi, Fadilla Purwitasari

Using SEM on 135 SMEs in East Java, Indonesia, this study finds that sustainability accounting literacy directly and indirectly (via sustainability reporting) improves SME sustainability performance, while waste management only has an indir…

Lulu Ardelia Kholillah, Anita Kusuma Dewi, Fitri Mareta

This study examines the impact of green accounting (environmental cost ratio), leverage, and firm size on sustainability report (SR) disclosure among Indonesian agribusiness firms. Pooled regression analysis shows green accounting and firm …

Gomez Gutierrez, Luania

This book examines how organizations measure, disclose, govern, and assure sustainability information, starting from the premise that ESG information can be accurate yet insufficient for decision-making. It covers major frameworks including…

Gavalas D.

This paper empirically examines whether sustainability reporting affects firm performance in the port sector. It analyzes the relationship between reporting practices and financial outcomes, offering insights for port companies' disclosure …

Winarsih W.

This paper empirically examines how ESG score disclosure affects sustainable growth rate, with a focus on the moderating role of collectivist culture. It suggests that cultural factors may amplify the effect of ESG disclosure, offering impl…

Lombarts A.

This paper focuses on ESG disclosure and the application of the CSRD in the hospitality and tourism industry. It examines industry-specific challenges and responses, offering practical implications for sustainability reporting.

Cho C.H.

This report summarizes the progress of sustainability reporting in Canada, providing an overview of corporate disclosure practices and trends. Specific data and analysis are not available, but it serves as a reference for understanding GX-r…