GX & Decarbonization Research

Chinzorig Chuluun, O. Gotov

This systematic review maps the intellectual structure of corporate governance and ESG research from 1976 to 2025 using PRISMA and bibliometric methods. It finds agency theory dominant but multi-theory and ESG-oriented frameworks expanding,…

Bily Bily, Angga P. Kapriana, Syarif M. Helmi

This study examines the impact of ESG disclosure, institutional ownership, and firm size on firm value for 15 Indonesian mining companies (2021-2024) using multiple regression. ESG disclosure and institutional ownership are insignificant, w…

Kevindra Adityananda Galih Prakasa, Sudharto P. Hadi, Andi Wijayanto

This study systematically reviews 30 articles on ESG disclosure and corporate value, finding inconsistent effects across regions and industries. Weak effects are strengthened by moderators like competitive advantage and governance. It concl…

Karthik N. L., Archana AMBEKAR

This study examines the impact of sustainable finance and green investments on ESG performance, environmental sustainability, and economic growth using secondary data. It finds growth in sustainable investment assets and investor preference…

Queendaline Chidimma Edene

This study examines the effect of environmental, social, governance, and economic sustainability disclosures on return on assets (ROA) for listed consumer goods firms in Nigeria, using panel data from 2015-2024. Only governance disclosure h…

Rizka Indri Arfianti

This conceptual paper critiques symbolic sustainability disclosure and proposes dignity-based ethical governance. Using Indonesian examples, it argues that disclosure should reflect genuine moral commitment, not just legitimacy-seeking, to …

Joshua Christian Samari

This study examines the relationship between sustainability disclosure (governance, social, environmental) and financial performance (ROA) of African brewery firms from 2012 to 2022. Robust regression reveals that governance disclosure sign…

Abdulrazak Mohammed

This study examines the effect of firm attributes (liquidity, asset tangibility, firm age) on sustainability disclosure among 70 listed non-financial companies in Nigeria using panel data from 2012-2023. Findings show liquidity and asset ta…

Eyre B.

This paper critically examines the over-reliance on metrics in sustainable finance, arguing for the importance of indicator literacy. It discusses the limitations of metrics and proposes more effective ways to use them.

Dwi Hertadi Labib Muttaqin, Najmudin Najmudin

This systematic review analyzes the impact of ESG campaigns and sustainability communication on stock price crash risk. Credible ESG disclosure reduces crash risk by enhancing transparency and monitoring, while ESG rating divergence and gre…

W. Setyawan, I. Indriyani, Firli Asmar

Using panel data from 20 Islamic banks in Southeast Asia and the GCC (2017-2023), this study finds that both corporate governance and sustainable finance positively and significantly affect sustainability reporting disclosure, with governan…

Dr. Ramandeep Kaur, Jishnu V R, Ashok Raut

This study examines the role of sustainable finance in bridging the gap between financial performance and environmental stewardship by integrating ESG factors into investment and strategic decisions. Based on a survey of 400 finance profess…

Ada Francis

Using panel data from 43 listed Nigerian manufacturing firms (2010-2024), this study finds that economic sustainability reporting positively and significantly affects firm value, and that board diversity strengthens this relationship. The i…

Ika Agustina, Elvira Sitna Hajar, Tetty Nur Intan Rifia +3

This study proposes a conceptual framework for sustainability accounting grounded in Islamic values of love and compassion (mawaddah and rahmah). It synthesizes classical Islamic sources with contemporary sustainability literature (GRI, ESG…

Ratiyah Ratiyah, Istiqomah Istiqomah, Lilis Siti Badriyah

This study examines how ESG disclosure and local economic exposure affect inclusive rural development in Indonesia. Using manually constructed ESG indicators from sustainability reports and PLS-SEM analysis, it finds that ESG disclosure pos…

Sónia Monteiro, Vanda Roque, Inês Moreira

This study analyzes non-financial reports of Portuguese listed firms (2019-2022) to construct a GRI-based ESG disclosure index. Panel regressions show financial performance does not significantly affect ESG reporting; only firm size does. E…

Zamira Ataniyazova

This study provides the first systematic evaluation of ESG reporting by Uzbekistan's state-owned enterprises (SOEs), assessing 12 SOEs across five sectors against a four-pillar maturity framework. Findings show that reporting experience and…

Zamira Ataniyazova

This study provides the first systematic evaluation of ESG reporting by Uzbekistan's state-owned enterprises (SOEs), assessing 12 SOEs across five sectors against a four-pillar maturity framework. It finds that reporting experience and exte…

(著者不明)

This paper analyzes the historical fluctuations of ESG ratings to assess their predictability. By examining past patterns, it offers insights into rating stability and future trends, providing important implications for investors and corpor…

Zhou W.

This paper examines how textual information in banks' ESG disclosures relates to media attention and negative reports. It explores the link between disclosure quality and external pressure, offering insights into banks' disclosure strategie…