GX & Decarbonization Research

Nelyumna Rizal, Eka Sudarmaji

This study examines whether ESG performance accelerates SDG convergence in emerging markets using panel data (2000-2022) and a four-stage methodology. It finds significant beta-convergence in SDG scores, with Indonesia showing the fastest S…

I. Idewele

Using Nigerian listed firms from 2006-2015, this study examines the impact of environmental, social, and governance disclosures on firm performance (ROA and Tobin's Q). Environmental and social disclosures significantly positively affect RO…

P. Catalfo, Daniele Virgillito, Giuseppe Messina +1

This scoping review examines the translation of ESG indicators from corporate disclosure into public health governance. Synthesizing 25 studies and grey literature, it maps definitions, implementation levels, governance uses, barriers, and …

Dalia Morsy Mohammed Hassan Rasheed

This paper examines how digital transformation (DX) investment intensity affects sustainable corporate value creation, mediated by internal control quality and integrated reporting quality. It aims to empirically demonstrate that DX investm…

Kjartan Sigurðsson

This paper provides an overview of the evolution of sustainability reporting, tracing its historical development and current trends. It synthesizes major frameworks and standards without presenting new empirical data, aiming to give readers…

Dicky Yulvarizal

This study analyzes the impact of capital structure (DER), profitability, and liquidity on firm value (PBV) and the moderating role of ESG disclosure, using 33 companies listed on the Indonesia Stock Exchange's ESG Leaders Index (IDXESGL) f…

Aamir Ali, Joel Victor Dossa, Salome Reuben Charles +5

This paper empirically examines how ESG disclosure affects market liquidity during crises, focusing on the role of information asymmetry. It suggests that counter-cyclical ESG disclosure can enhance investor confidence and improve liquidity…

Archika Reiva Sayanda

This study examines the impact of ESG disclosure, independent audit committee, and financial performance on firm value (Tobin's Q) for basic materials firms listed on the Indonesia Stock Exchange. Using panel data regression, it finds that …

Zarak Khan, Dr. Muhammad Zahid, Shahida Wizarat

This study analyzes the impact of ESG disclosure on financial performance of Pakistani banks using panel data from 2017-2024 and 2SLS regression. Results show a positive and significant effect on ROA, ROE, and Tobin's Q, supporting Stakehol…

Dang M.

This paper examines how heterogeneity in business strategy affects ESG disclosure practices. It analyzes how strategic differences shape disclosure motivations and content, contributing to understanding corporate disclosure behavior.

Omid Farhad Touski

This study examines the relationship between board characteristics (size, independence, gender, financial expertise) and sustainability reporting for 148 firms listed on the Tehran Stock Exchange from 2013 to 2022. Using GRI-based disclosur…

Ala Jaber Matarneh, Murad Mohammad Kasassbeh, Laizer Hussain Hjahja

This study examines the impact of financial inclusion (FI) on ESG disclosure in 14 Jordanian banks (2018-2023) and the moderating role of board characteristics. Using regression analysis, it finds that FI positively affects ESG disclosure, …

Atiek Sri Purwati, Dewi Susilowati, Krisnhoe Rachmi Fitrijati +1

This community engagement program developed an integrated Accounting Information System (AIS) for SMEs, combining green accounting and ESG reporting. Through participatory methods, it built a digital platform integrating environmental costs…

Umesh Sharma, Tejas Adhikari, Mary Low

This study examines voluntary sustainability reporting practices among NZX50-listed companies, focusing on integrated reporting and ESG disclosures. Using content analysis, it finds that while most firms engage in some form of disclosure, E…

Naddyrah D.

This paper empirically examines the impact of sustainability disclosure on financial metrics of Indonesian state-owned enterprises. It investigates how the quality and quantity of disclosure affect firm value and profitability, highlighting…

Andreas G. F. Hoepner, Blerita Korca, Frank Schiemann +1

This paper examines how social disclosures via SEC filings, sustainability reports, and financial reports relate to idiosyncratic risk for S&P 1500 firms. First-time disclosure via SEC filings increases risk, while continuous disclosure via…

Alareeni B.A.

This paper empirically analyzes the relationship between ESG scores and financial performance of US S&P 500 firms. It quantifies the impact of ESG factors on firm value and profitability, offering implications for investors and corporate ma…

Kartikasary M.

This paper empirically examines the relationship between ESG report quality and firm value in Southeast Asia. It suggests that higher-quality reporting may be associated with higher market valuation, highlighting the importance of disclosur…

Peng Z.

This paper empirically examines whether socially preferred firms (e.g., those with high reputation) are more proactive in ESG disclosure. It analyzes the relationship between corporate social preference and ESG reporting, aiming to identify…

Purwantini C.

This paper examines how industry classifications affect corporate ESG disclosure and finds that CEO power moderates this relationship. Empirical evidence highlights the importance of industry characteristics and managerial influence in shap…