GX & Decarbonization Research

이현주

This study analyzes the ESG disclosures of two Korean public airport operators (Incheon International Airport Corporation and Korea Airports Corporation), examining which institutional sources they draw on and how evidence-presentation mech…

Mohammed Ali Alghamdi, Shadia Daoud Gamer, Abdelmjeed Abdelrahim Ali Alajab +2

Using 73 non-financial Tadawul-listed firms (2015–2024), this study tests whether ESG disclosure reduces firm risk, focusing on board independence as a moderator. Fixed-effects and dynamic System GMM results show the risk-reducing effect is…

Frisky Jeremy Kasingku, Abby Ashraff Bin Saprudin, Boon Heng Teh

This study empirically examines the relationship between ESG disclosure intensity and firm performance among ASEAN-listed firms. It tests how the depth of ESG disclosure affects financial performance and firm value, offering evidence from e…

Lipsa Priyadarshani, Nirakar Barik

This study tests whether an ESG factor adds explanatory power beyond the Fama-French three-factor model in the Indian equity market. A four-factor model including ESG yields alphas indistinguishable from zero across most characteristic-sort…

(著者不明)

An empirical study on how digital transformation, AI, data analytics, fintech and ESG reporting are reshaping the accounting profession. ESG reporting appears as one driver among several, with the focus on professional skills and role restr…

Tsevelmaa D, Nomindari D, Enkhbayasgalan B

This study assesses ESG disclosure among Mongolia's TOP 100 companies, analyzing 25 firms that published ESG reports across 15 indicators. One-way ANOVA and robust tests found no statistically significant differences in ESG scores across se…

Swaminathan Ramanathan, S Anjani Kumar, Nachiketa Das +2

A survey report on ESG preparedness, though no abstract is available so scope, method, and sample remain unclear. Likely a survey-style document gauging corporate or investor readiness for ESG, potentially useful for identifying disclosure-…

Al-Khouri R.

An empirical study of ESG voluntary disclosure practices in GCC banking, testing whether socially responsible behavior pays off financially. It documents disclosure status and links ESG engagement to firm performance in an under-studied, oi…

Dah M.A.

A management study examining whether female CEOs lead to stronger ESG performance and ethical corporate behavior. Without an abstract, methods and data remain unverified, but the topic links board gender diversity to sustainability evaluati…

Duan K.

A study examining how ESG disclosure affects corporate sustainability. No abstract is available, so the dataset, method, and findings remain unclear. It likely speaks to whether expanded disclosure mandates change corporate behavior and per…

Adinda Tri Ameliasari, U. Widodo

A literature review synthesizing five anchor studies on how ESG disclosure, regulation, and ratings affect Financial Reporting Quality (FRQ). ESG disclosure intensity correlates positively with FRQ by reducing financial distress costs and c…

Desak Putu Arde Suari, G. A. Yuniarta, Lucy Sri Musmini

Using balanced panel data from 63 non-primary consumer firms listed in Indonesia (2022–2024), this study tests how ESG disclosure and financial constraints affect the cost of equity, with institutional ownership as a moderator. ESG disclosu…

Abhijit Biswas, Arindam Bandyopadhyay

This article examines the evolution of sustainable banking in India, focusing on ESG integration into banking practices. Analyzing leading Indian banks, it finds a positive correlation between robust ESG frameworks and better financial perf…

Abdul Nafay Sajid, Zahra Batool, George Nyantakyi

Using a 2015–2024 panel of 6,650 EU non-financial firm-years, this study finds renewable energy use significantly lowers carbon-emission intensity. Energy intensity mediates the effect, and CSR committees strengthen it. Effects are stronger…

Jovita Nkechinyere Ezeji

Using 117 firm-year observations from 9 Nigerian listed industrial goods firms (2012-2024), this study tests the effect of social sustainability reporting (SSR) on economic value added (EVA) via panel random-effects regression. SSR shows a …

Andin Dewi Nisaulah Azizah, Delvita Sari, Muhammad Hatta Mawardi +1

Using 85 observations from 17 Indonesian food & beverage listed firms (2021–2025), this study regresses firm value (PBV) on sustainability report disclosure (SRDI), intellectual capital (VAIC), and investment decisions (asset growth). Susta…

TUSHAR K

A comparative case study of Rio Tinto and Anglo American examining how ESG disclosure relates to sustainable-investing signals and financial performance. It explores the channels through which sustainability disclosure is reflected in firm …

Thi Hanh Dung Truong, Dung Tan Huynh, Đặng Anh Tuấn

Using panel data of 726 ASEAN listed firms (2,801 observations, 2015-2023) and two-step System GMM, this study examines how competitive advantage moderates the ESG disclosure-firm value link. ESG disclosure positively affects all value prox…

Estu Widarwati, E.Wityasminingsih, Ardhia Indriani Davina

Using panel data from 16 firms in Indonesia's IDX ESG Leaders Index (2020–2023), this study decomposes ESG reporting into Environmental, Social, and Governance dimensions to examine their distinct effects on competitive advantage and firm v…

Letsoalo N.

An empirical study examining the association between corporate social responsibility (CSR) and financial performance among firms listed on South Africa's Johannesburg Stock Exchange (JSE). It contributes evidence on the ESG–financial perfor…