GX & Decarbonization Research

Mark Anthony Brewer

This report proposes a strategic framework for global energy transitions by integrating climate informatics, post-classical compute infrastructures, and biomimetic policy pathways. It emphasizes high-resolution climate data, paleoclimate an…

null Kardar Ismael Hamad, null Amanj Younes Osman

This study examines the impact of sustainability reporting disclosure on financial performance using data from three private banks in Erbil, Iraq (2020-2023). Correlation and regression analyses reveal a positive association between ESG dis…

Minjung Kwak, Suah Kim, Hyunwoo Park +2

This study analyzes ESG disclosure consistency in 21 South Korean universities using text mining. Governance issues show high materiality and disclosure, while environmental and social issues have disclosure gaps despite importance. Propose…

Iyanu Emmanuel Olatunbosun, Olawale Victor Olalude, Stanley Osinachi Okafor

This study examines the relationship between ESG reporting and stakeholder trust in Nigeria's oil and gas sector through a systematic literature review. Social and environmental disclosures show significant positive effects on market perfor…

Ulugmurdov Farkhod Fakhriddinovich, Ozodov Nurmuxammad

This paper analyzes the formation and development trends of the global energy market and its interconnection with sustainable development. It examines the balance between traditional and renewable energy, energy security, decarbonization, a…

Esraa Esam Alharasis

This study examines the moderating role of COVID-19 on the link between ESG scores and earnings management (EM) in 50 Jordanian family firms. Results show that during the crisis, firms with stronger EM practices have higher ESG scores, with…

Zaharah Abdullah, Nor Aishah Mohd Ali, Siti Fatimah Noor Minha +4

This paper explores web-based ESG reporting in Malaysian State Islamic Religious Councils (SIRCs). Based on multi-site qualitative research across 13 institutions, it proposes an integrated framework combining environmental stewardship, sta…

Chelsya Chelsya

This study analyzes the impact of ESG disclosure and its components (Environmental, CSR, Corporate Governance) on firm performance (Tobin's Q) for 27 Indonesian energy firms listed on the IDX from 2020-2022. ESG disclosure positively affect…

Pramod S, Manoj Kumar Tiwari

This chapter explores machine learning models to forecast the economic impacts of climate change on the tourism sector. It integrates climate projections with economic data, using supervised, unsupervised, and deep learning methods to predi…

Olufemi Akinloye Oyedare, Olaniyi Olowu Ajewole

This study examines the impact of audit quality (auditor size, industry specialization, audit tenure) on sustainability reporting quality and stakeholder credibility perceptions in six listed pharmaceutical firms in Nigeria. Regression anal…

Mona Basali

This study examines the impact of financial performance (ROA) and board size on ESG disclosure in Saudi Arabia, using 260 firm-year observations from 2009 to 2023. Regression results show board size has a negative and significant relationsh…

Jeilan Hamrianto, Pingkan Lasmaria S, Billy Ivan Tansuria

This study analyzes the effect of GRI G4-based ESG disclosure scores on stock prices for 38 mining companies listed on the Indonesia Stock Exchange (2019-2023), with profitability (ROA) as a moderator. Results show no significant relationsh…

null Dela Wahyu Putri Awanda, null Ida Bagus Ketut Bayangkara

This study analyzes sustainability accounting and ESG disclosure at two major Indonesian companies, PT Unilever Indonesia and PT Pertamina, both ASRRAT winners. Both firms disclose emission reductions, renewable energy use, and community em…

Pujyasmita Nayak, Suman Kumar Das, Samikshya Mishra +1

This chapter examines the impacts of climate change on waste management systems, including extreme weather, rising temperatures, and shifting precipitation patterns. It argues for building resilience through technological advancements, robu…

Azwani Aulia, Adria Wuri Lastari, Vaya Dillak

This study quantitatively examines how profitability, financial slack, and board gender diversity influence ESG disclosure in Indonesian and Malaysian banks. Using multiple regression on 60 listed firms, it finds that all three factors sign…

Brescia, Valerio

This study analyzes parental leave disclosures in sustainability reports of Italian listed companies between 2017 and 2024. While disclosure has increased, significant gaps remain in depth and comparability, limiting substantive accountabil…

Péter Molnár, Bence Lukács, Árpád Tóth

This study evaluates the interoperability of social disclosures across three major sustainability reporting frameworks: ISSB S2, ESRS, and GRI. Using an interoperability index, it finds moderate alignment between ESRS and GRI, but very low …

Afril Yani Rompas, Sutandijo Sutandijo

This study examines the impact of ESG practices and accounting conservatism on investment efficiency using data from ESG Leaders firms on the Indonesia Stock Exchange (2019-2023). Panel regression reveals that while ESG alone does not signi…

Lusiana Handayani, Clarashinta Canggih, Basyirah Ainun +1

This study examines the impact of ESG disclosure integrated with Islamic screening on firm value, using companies listed on the Indonesia Sharia Stock Index (ISSI). Using pooled OLS with random effects, it finds that ESG scores significantl…

(著者不明)

This Special Issue presents innovative research approaches and practices for sustainable land management, including soil health, ecosystem preservation, resilience to natural hazards, and landscape remediation. It highlights relevance to EU…