GX & Decarbonization Research

Hafiz Hidayahtullah, Reny Aziatul Pebriani, RM. Rum Hendarmin

This study analyzes the effect of ESG disclosure and intellectual capital on firm value in the Indonesian basic materials sector using panel regression. Based on signaling theory, it finds that ESG disclosure and intellectual capital positi…

Menazel Fatehi Srouji, Suraiya Ibrahim, Wan Sallha Yusoff

This study examines how board functional structure and CEO duality affect ESG reporting quality for companies listed on the Amman Stock Exchange. Using Agency Theory and Resource Dependence Theory, it analyzes a sample of Jordanian firms fo…

Sudipta Saha Roy

This empirical study analyzes factors affecting ESG reporting performance among selected public sector enterprises (PSEs) in India. It examines how variables such as firm size, industry, and governance structure influence reporting quality.

Winasari Damanik, Maylia Pramono Sari

This study examines the effects of leverage, liquidity, profitability, and firm size on sustainability report disclosure using ESG as a moderator, with a sample of 30 Indonesian LQ45 firms from 2022-2024. Results show only liquidity has a s…

Baldini M.A.

This paper examines the impact of board composition—such as diversity and independence—on the quality and extent of ESG disclosure. Findings suggest that more diverse and independent boards are associated with better ESG reporting practices…

Grishunin S.

This paper empirically examines the impact of sustainability disclosures on firm value for companies pursuing digital transformation strategies. It analyzes how the quality and extent of ESG disclosure affect market valuation, providing ins…

Juan Kasma, Kadarisman Hidayat, Zahroh ZA +1

This study analyzes the effect of CEO characteristics (education, age, tenure) on sustainability reporting and tax avoidance for Indonesian firms in the SRI-KEHATI index. CEO education significantly affects sustainability disclosure, while …

Kyrie Sekarahayu, Anita Wijayanti

This study analyzes the influence of stakeholder engagement, media exposure, and gender diversity on sustainability report disclosure among energy sector companies listed on the Indonesia Stock Exchange from 2022 to 2024. Using panel data r…

Silvia Ruiz‐Blanco, Yunsen Wang, Silvia Romero

This study analyzes 1,451 US sustainability reports (2017-2023) to test the obfuscation hypothesis. Poor CSR performance leads to more readable reports the following year, while improved performance leads to less readable reports due to jar…

Ngọc Toàn Phạm, Hieu Le Tran Trung

This paper examines the nonlinear relationship between ESG disclosure and future stock price crash risk using Vietnamese data. It finds a U-shaped pattern driven by social disclosure: moderate disclosure reduces crash risk, but beyond a thr…

Jihong Park

This paper empirically examines the impact of mandatory ESG disclosure on corporate hedging activities. It investigates how disclosure requirements influence firms' risk management strategies, providing implications for the real effects of …

Hiroyuki Kokubu

This study uses a matched audit approach to examine changes in ESG narratives of Japanese firms. It provides insights into corporate disclosure strategies and implications for SSBJ compliance.

(著者不明)

This study analyzes the frequency of ESG-related words in integrated reports of 28 Japanese electrical equipment companies from 2015 to 2024, examining the evolution of ESG communication in relation to institutional investor expectations. I…

Wardah Yuspin, Kelik Wardiono, Absori Absori +1

This paper evaluates ESG disclosure in Indonesian Islamic banks under OJK Regulation 51/2017, identifying three maturity levels: substantive, semi-substantive, and administrative. It finds narrative-heavy reports lacking quantitative benchm…

Nhien Thi Cao, Ngoc Hung Dang

Using 3,978 firm-year observations from Vietnamese listed firms (2016-2024), this study examines the ESG disclosure-firm value relationship and the mediating role of financial reporting quality (FRQ). SEM results show that ESG disclosure po…

Bintang Ghani Nugroho, Erna Hernawati

This study examines determinants of material disclosure (GRI 301) among ASEAN FMCG companies. Results show that sustainability committee and firm size positively affect disclosure, while leverage has no significant effect. Governance and or…

Arias Barrera L.C.

This paper examines the legal framework for ESG derivatives, addressing risk and uncertainty in sustainable finance. It explores the intersection of regulation and market practice.

Masud M.A.K.

This paper analyzes how corporate governance quality affects ESG performance in emerging markets. It suggests that factors such as board diversity and transparency contribute to higher ESG scores, offering insights for investors and regulat…

T. Tang, Jiahui Guo, Rosie Parker +1

This study examines how institutional investors' ESG preferences affect corporate real investment in China. Using quarterly panel data from 2009-2023, we find that firms with higher ESG-oriented institutional ownership (ESGIO) have signific…

Thriyani Rahmania, W. Ermawati, G. Suprayitno +1

This study examines the impact of ESG scores on sustainable growth rate of energy companies in Indonesia and Thailand, with financial performance as mediator. Using panel data regression on 55 observations from Refinitiv (2019-2023), it fin…