GX & Decarbonization Research

Stefan Milojević, Miloš Milošević, Snežana Knežević

This study surveys managers and reporting staff in Serbian transport companies on their perceptions of ESG reporting. Based on 163 responses, it finds that ESG training significantly increases the likelihood of rating environmental inclusio…

Cenaide Francieli Justen, R. Decourt, C. Macagnan +1

This study analyzes sustainability disclosure levels of agri-food cooperatives across four pillars (cultural, environmental, social, economic) and their association with risk-adjusted financial performance (ROA, ROE). Using fixed-effects mo…

U. Chaudhary

This study evaluates governance at Bharat Electronics Limited (BEL), an Indian defense PSU, against OECD, GRI, TCFD, and IIRC frameworks. It finds strengths like ISO-certified vigilance, early integrated reporting, and a CARE ESG score of 7…

Rima Melati, Emmy Indrayani, Budi Prijanto

This study analyzes the effect of ESG score on firm value (Tobin's Q) for Indonesian state-owned banks using PLS-SEM. It finds that ESG score negatively affects firm value, but profitability (ROA) moderates this relationship, weakening the …

Joel Rimamkyaten

This study examines the effect of environmental sustainability reporting (ESR) on firm value for eight listed oil and gas companies in Nigeria from 2021 to 2025. Using a GRI-based disclosure index and fixed effects regression, it finds a po…

Waleed S. Alruwaili, Ousama Ben‐Salha

This study examines the impact of executive compensation and board independence on ESG disclosure among 834 GCC-listed firms (2017-2023) using quantile regression. Executive compensation positively affects overall ESG disclosure, while boar…

Jenyfer Chelsea Meru, Katrina Njoman, Steviola Audrey Efriyanto +1

This qualitative study examines how ESG performance influences capital markets in Indonesia's carbon trading era. It finds that strong ESG disclosure and climate risk management lead to more stable stock prices and enhanced investor confide…

Andi Wawo Haedir Ali1*

This paper rethinks the role of accounting in a fractured world, focusing on ESG assurance and sustainability reporting as tools to combat greenwashing. It explores challenges in enhancing credibility and transparency in corporate disclosur…

Erasmia Angelaki, Stavros Garefalakis, Ioannis Samaras +1

This conceptual study examines aligning ESG frameworks with green accounting to incorporate natural capital valuation into sustainability reporting. Through literature analysis, it identifies disconnects between standardized ESG indicators …

Tamasiga P.

This paper empirically examines the impact of ESG disclosure on firm value and performance, exploring its potential for strategic value creation beyond mere compliance.

Minh T.N.

This empirical study examines how ESG disclosure affects firm profitability in an emerging market, highlighting the moderating roles of state ownership, board gender diversity, and board independence. Findings suggest that governance factor…

R. Setiani, Lukman Hanif Arbi

This study analyzes the effect of ESG risk ratings on stock price synchronicity for IDX80-listed firms (2021-2025) using panel data and Sustainalytics ratings. Findings show ESG ratings do not significantly affect synchronicity, implying ES…

Andini Meiliana Putri, Sri Wahyuni, Suryo Budi Santoso +1

Analyzing Indonesian state-owned banks (2016-2024), this study finds that ESG disclosure score and operational efficiency (BOPO) do not significantly affect profitability (ROA), while credit risk (NPL) has a significant negative impact. Usi…

Roisah Khoiriyah, Endang Dwi Wahyuningsih

This study analyzes the impact of ESG disclosure and green accounting on firm value using panel data from 61 Indonesian energy companies (2022-2024). Social and governance disclosure significantly increase firm value, while environmental di…

Eka Anugerah Putra, Amrie Firmansyah

This study analyzes the impact of ESG disclosure on firm value (Tobin's Q) using panel data from 31 Indonesian consumer goods firms (2022-2025). Using a GRI-aligned disclosure index, it finds no significant effect of ESG on firm value, and …

Katarzyna Wójtowicz, Krzysztof Kluza, Beata Zofia Filipiak +1

This study analyzes ESG reporting readiness among Polish municipally owned companies (MOCs) based on a survey of 226 enterprises. It finds substantial gaps: only 14% have current or planned non-financial or EU Taxonomy reporting. Indirect E…

Kuang-Wei Peng, Shin-Cheng Yeh

This dataset supplements a manuscript analyzing how geopolitical risk narratives about TSMC diverge between its sustainability reports and Taiwanese news media (2018-2024). It includes a five-category risk keyword dictionary, automated freq…

Daniel Birungi

Using survey data from 346 Ugandan manufacturers, this study finds supply chain pressure strongly associated with sustainability reporting adoption across economic, social, and environmental dimensions. Perceived benefits moderate the press…

Arista Putri Andriani, Nur Fatoni, Mardhiyaturrositaningsih Mardhiyaturrositaningsih

This study examines the impact of Islamic Social Reporting (ISR) and Sustainability Performance (SP) on the financial performance of Sharia banks using panel data from 2021-2024. Results show that ISR and SP have a significant positive infl…

Fahira Khoiriyyah, Neni Maryani, Adelia Nidyanti

This study analyzes the impact of ESG disclosure and firm size on stock prices of mining companies in the Indonesia Stock Exchange (IDX) Leaders Index from 2020 to 2024. Multiple regression results show ESG disclosure has a positive signifi…