GX & Decarbonization Research

Wai-Khuen W.

This paper conceptualizes the influence of external stakeholders on ESG reporting, proposing a framework to understand these dynamics. It systematically categorizes stakeholder roles and offers implications for practice and research.

David L.K.

This paper analyzes ESG disclosure practices in BRICS equity markets and their impact on firm performance and capital allocation. It attempts to distinguish between genuine green signaling and greenwashing, shedding light on market evaluati…

Quahe S.

This paper analyzes discourses surrounding science-based targets (SBTs), revealing tensions between reformist and radical approaches. It explores the political and normative implications for SBT governance, highlighting the limitations and …

Malik N.

This paper analyzes how ESG disclosures affect capital structure (debt vs equity) among Indian firms. It finds that firms with higher-quality ESG disclosures tend to have lower leverage and greater equity reliance, highlighting the financia…

Nguyen T.

This bibliometric review analyzes the literature on ESG disclosure as a strategic information mechanism, mapping research trends and identifying key themes and future directions.

Li M.

This paper examines how strategic ESG disclosure may create bubbles in green innovation, distorting actual environmental performance. It warns against the decoupling of disclosure quality from substantive improvement.

Dossa J.V.

This study builds a model to predict the relationship between ESG disclosure and firm performance, examining applicability and explainability. Using machine learning, it predicts performance from ESG scores and analyzes the impact of disclo…

Gedam A.

This critical review examines ESG disclosure practices and their environmental implications. It analyzes the quality and variability of disclosures, their link to environmental performance, and identifies gaps and challenges.

Chebbi K.

This study examines how board composition affects ESG disclosure in Saudi Arabia and how corporate governance reforms moderate this relationship. Findings suggest that board diversity and independence enhance disclosure quality, with reform…

Chang A.

This comment critically examines the evaluation of seven methods for setting science-based emission targets as presented in the original paper. It highlights strengths and weaknesses, and may propose improvements.

Du X.

This paper examines the impact of China's carbon emission trading pilot policy on corporate ESG disclosure using a quasi-natural experiment. The findings indicate that the pilot policy promotes ESG disclosure.

Kiran M.

This paper examines how ESG disclosure affects the cost of finance, with a focus on the moderating effect of managerial ownership.

Lu H.

This study examines the impact of semi-mandatory ESG disclosure systems on corporate green innovation, testing whether such policies drive environmental technology development and offering insights into disclosure regulation effectiveness.

Ahmed I.E.

This study examines the relationship between ESG disclosure quality and banking risk for Middle Eastern and African banks using dynamic panel analysis, suggesting that higher disclosure quality may reduce risk.

Mukti A.H.

This study examines how financial risk and ownership structure affect ESG disclosure in the Indonesian energy sector. Findings indicate that financial risk significantly influences disclosure levels, while ownership structure also plays a r…

Hai M.

This paper empirically examines whether business groups' consciousness of social responsibility enhances investment efficiency, using ESG disclosure data from Chinese listed companies. Findings suggest ESG disclosure improves investment eff…

Habib A.

This paper empirically examines how integrating ESG disclosure with green financing affects firm performance using stakeholder theory. It reveals mechanisms through which such integration improves financial outcomes and offers practical imp…

Alyasa-Gan S.S.

This paper examines the long-term impact of pre-IPO ESG disclosure on firm sustainability. It analyzes the effects on investor evaluation and financing, suggesting the importance of sustainable management.

Marpaung N.N.

This study examines how ESG disclosure and credit risk governance affect firm value in banks across the Asia-Pacific region. Using an institutionally diverse dataset, it identifies key drivers of firm value during the transition to green ba…

Liu M.

This paper analyzes how quantitative ESG disclosure affects the divergence among ESG ratings. It examines the role of disclosure quality and quantity in rating agreement, offering insights for investors and regulators.