GX & Decarbonization Research

(著者不明)

This paper proposes an optimization model integrating linear prediction and nonlinear evaluation terms to analyze the relationship between corporate non-financial measures and financial performance. It aims to quantitatively evaluate the ef…

Tashmatov Rustam Xusanovich

This paper examines organizational, institutional, and informational mechanisms for integrating ESG principles into corporate governance. It analyzes Uzbekistan's regulatory framework (Law ZRU-1036, Presidential Decree PF-16, Cabinet resolu…

Manal Khalifa Hamida Algharari, Wagdi Khalifa

This study examines whether net-zero strategy credibility is priced in Middle Eastern equity markets, using a five-dimension Credibility Index for 167 listed firms across seven countries (2020-2025). Findings show a positive association wit…

Tongam Sinambela, Christina Tri Setyorini, K. Srirejeki

This study analyzes the impact of ESG dimensions on financial performance (ROA) using panel data regression on 18 SMEs listed on the Indonesia Stock Exchange Acceleration Board. Fixed effects results show no significant effect of ESG dimens…

D. Rahayu, Najmudin Najmudin

This systematic review synthesizes ESG research in sustainable finance, identifying how ESG is conceptualized, measured, and evaluated. Following PRISMA 2020, 28 studies from Scopus (2016-2026) were analyzed. ESG is framed as disclosure, ri…

J. Neafie, Amina Sagymbayeva, Kanat Kenzhetayev +3

This study examines the gap between externally disclosed ESG-SDG performance and internal employee perceptions in Kazakhstan, an emerging market. Using matched survey and disclosure data, it finds that internal perceptions exceed disclosure…

Awaliyah Alifi, Wahyu Dwi Agung

This qualitative study examines barriers to sustainable finance in Indonesian Islamic banking, focusing on Bank Syariah Indonesia. It identifies three key obstacles: traditional credit frameworks prioritizing short-term profit, a regulatory…

Sunita Sherifani, Chinmay Thakur

This study examines the impact of mandatory BRSR reporting on earnings transparency among top Indian banks. Using panel data from FY2020-21 to FY2023-24, it analyzes discretionary loan loss provisions as a proxy for earnings management, com…

P. Oluwatayo

This paper analyzes produced water management in Nigeria's Niger Delta from an integrated ESG perspective, arguing that passive disposal is inadequate. Using field data, LCA, and regulatory benchmarking, it shows that active management thro…

F. Antoniou, Xanthi Foura, Eleni A. Papadopoulou +1

This study evaluates awareness and readiness for ESG adoption in the construction industry. A systematic review reveals that by 2023 only 19 publications addressed ESG in construction, with a recent surge. Interviews with Greek construction…

Evy Steelyana W, Ismi Fathia Rachmi, Agustini Hamid

This paper empirically examines the shift from ESG disclosure to digital-driven governance, using evidence from Indonesian corporations and infrastructure ecosystems. It analyzes how digital technologies enhance transparency and accountabil…

Edi Triwibowo, Erlina Widayanti, Thofa Hanif Aditya

This study examines the effect of ESG disclosure on earnings management and the moderating role of audit quality, using panel data from Indonesian non-financial firms (2021-2025). Findings show ESG disclosure reduces earnings management, an…

Stefanus Putra Pradana, Yuana Rizky Octaviani Mandagie

This study analyzes the effect of ESG-based sustainability reporting on firm value (PBV) for 25 Indonesian banks from 2021-2024 using panel data regression. Results show that GRI-aligned disclosure contributes to higher firm value, indicati…

Ahmad Bukhori Muslim, Benny Oktaviano, Immanuel Setiawan Silitonga

This study examines the effect of ESG disclosure on tax aggressiveness under regulatory pressure, using panel data from Indonesian listed companies (2021-2025). Findings show that ESG disclosure significantly reduces tax aggressiveness, and…

Amanda Pimentel Paes, Deivson Vinicius Barroso, Marli Auxiliadora da Silva

This dataset analyzes images in CSR reports of companies recognized by Brazil's ISE B3 and IDIVERSA B3 indices, examining ethnic-racial diversity representation. It contributes to visualizing social aspects in ESG reporting.

Jovita Nkechinyere Ezeji, Uzoamaka Maureen Ukoh, Dorothy Agboma Okafor

This study examines the effect of environmental sustainability reporting on Economic Value Added (EVA) for listed industrial goods firms in Nigeria, using panel data from 2012 to 2024. The findings show a positive and significant relationsh…

Salamatusysyahidah, Rusdianto

This study analyzes the impact of business strategy and financial performance on financial distress, focusing on the moderating role of ESG disclosure, in the consumer cyclicals sector on the Indonesia Stock Exchange. Liquidity negatively a…

Yuni Utami, Riffa'i Al hakim, Dewi Indriasih +1

This study analyzes 42 family SMEs in Indonesia to examine the impact of agency conflict and ESG disclosure on earnings volatility. ESG disclosure significantly reduces EBITDA volatility when director competency is considered, but a sustain…

Essien Amos Ukpe

This study analyzes the impact of ESG disclosure on Return on Equity (ROE) for five listed consumer goods firms in Nigeria (2015-2025) using GRI-based indices and panel regression. Environmental, social, and governance disclosures each posi…

Kiril Luchkov, Aleksey POTEBNYA

This study analyzes the relationship between digital ESG disclosure, verifiable environmental evidence, corporate responsibility, trust, and greenwashing risk in Bulgarian building construction. Integrating an Environmental Benchmarking Ind…