GX & Decarbonization Research

Ivan D. Varukhin

This empirical study analyzes the impact of ESG factors on the investment potential of Russian mineral resource companies (Nornickel, ALROSA, Surgutneftegaz). It proposes a system of sectoral ESG metrics and assesses their relationship with…

Agus Fuadi, Sindik Widati, Amelia Anggareni

This study analyzes the impact of digital transformation and ESG disclosure on corporate tax avoidance, with audit committee as moderator, using panel data from Indonesian non-financial firms (2021-2025). Results show both digitalization an…

Nur Iqra Kamaruddin, Intihanah, Fitriaman

This study analyzes the effect of sustainability report disclosure on firm value (Tobin's Q) using panel data regression for 33 manufacturing firms listed on the Indonesia Stock Exchange from 2022 to 2024. The results show that sustainabili…

Maulina Diyah Permatasari, Vista Yulianti, Lutfia Dhiya Ulhaq

This study examines how audit quality, audit tenure, and ESG disclosure affect earnings quality, with firm risk as a moderator, using panel data from Indonesian non-financial firms (2021-2025). Findings show these factors reduce discretiona…

MF Christiningrum, Aloysius Harry Mukti, Evy Roslita +2

This study examines determinants of ESG disclosure in 108 Indonesian manufacturing firms, finding profitability negatively affects disclosure while institutional ownership and firm size positively influence it, with debt policy showing no m…

Rajesh Desai

Using a DID approach on 1,105 Indian listed firms, this study shows that mandatory ESG disclosure regulation curbs executive opportunism and improves financial reporting quality. Audit efficacy and media attention mediate this effect, and E…

Heng Lin

This review synthesizes empirical studies on ESG disclosure and corporate value, categorizing findings into positive, negative, and insignificant relationships. It identifies measurement and institutional differences as sources of conflicti…

Stefan Atanasov Raychev, Daniela Bobeva

This study examines ESG disclosure across environmental, social, and governance pillars for all commercial banks in Bulgaria. Using 27 indicators, it finds divergence and clustering in reporting, with associations to bank size and ECB super…

Joanna Krasodomska, Ewelina Zarzycka

Under CSRD, sustainability reporting assurance becomes mandatory, and in some countries only statutory auditors can provide it. Surveying 283 Polish statutory auditors in 2024, this study finds that those ready to provide assurance are driv…

Z. Korzovatykh

This paper analyzes the transformation of corporate reporting under ESG strategy implementation, focusing on integrating double materiality into non-financial disclosure. It highlights problems such as inconsistent indicator calculation, po…

Nadya Mutiara Sari, B. Solikhah

Analyzes how ESG disclosure, financial distress, and related party transactions (RPT) affect tax aggressiveness, with institutional ownership as a moderator, using 841 Indonesian non-financial firms (2020-2024). Finds positive effects of al…

Wiji Astuti, Iin Rosini, Nofryanti

This study examines the impact of enterprise risk management (ERM) disclosure and institutional ownership on market value through ESG for 25 ASEAN energy firms from 2021 to 2024. Using panel data regression and Sobel test, it finds that ins…

Linda Ayu Wulandari, Hendro Paulus

This study examines how ESG disclosure and PROPER ratings affect corporate tax payments in Indonesian basic materials firms. ESG disclosure reduces tax payments, while PROPER ratings increase them. Profitability moderates these effects, rev…

Nurul Hidayah, Tantina Haryati

This study analyzes 22 Indonesian energy companies listed on the IDX (2022-2024, 66 observations) using panel data regression to examine the impact of ESG disclosure and sustainability reporting on financial performance, and the moderating …

Dita Eka Pertiwi Sirait, Ainul Mardhiyah, Shintami Octavia

This study analyzes the effect of green finance disclosure on firm value using 27 Indonesian energy companies' sustainability reports (2022-2024). Using a random effects model, it finds environmental disclosure has a negative significant ef…

Jamian Purba, Dian Sulistyorini Wulandari, Salsabila Ameliani

This study examines whether audit committees and institutional ownership constrain earnings management in sustainability reporting, using panel data from Indonesian non-financial firms (2021-2025). Findings show that effective audit committ…

Alfelia Zahra Afni

This study analyzes the influence of audit committee, foreign ownership, and media coverage on sustainability report disclosure, and examines whether employee pressure moderates these relationships. Using panel data regression on 86 consume…

Yulaikah, Eko Suyono, Puji Lestari

This systematic literature review examines research on sustainability reporting, ESG transparency, and MSME performance. It finds that sustainability reporting enhances transparency and accountability, while ESG transparency improves MSME p…

Stevanus Adi Prasetya, Teguh Budi Raharjo, Fahmi Firmansyah

This study analyzes the effects of environmental cost, environmental performance, and media exposure on sustainability report disclosure, with good corporate governance (GCG) as a moderator, among basic materials firms on the Indonesia Stoc…

Elisabect, Tasha Nurmeilita, Eko Wiji Pamungkas +1

This study analyzes GRI-based sustainability report disclosure quality among 40 Indonesian banks in 2024. Average score is 64.72% (moderate), with environmental standards lowest (52.35%). State-owned banks outperform private ones, and bank …