GX & Decarbonization Research

Avindha Hamidah, Ayu Fury Puspita

This study examines the impact of tax planning, profitability, and liquidity on firm value, with ESG disclosure as a moderator, using 70 Indonesian mining firms (2020-2024). Results show tax planning and profitability have no effect, liquid…

Hafid Baharudin Abdullah, Ni Nyoman Alit Triani

This study examines the impact of ESG disclosure, leverage, profitability, and firm size on audit quality for 52 Indonesian industrial firms (2023-2024) using binary logistic regression. Firm size positively and significantly affects audit …

Eny Maryanti, Ayu Faizatul Machmuda

Using data from 50 Indonesian listed firms (2020-2024), this study examines the effects of ESG disclosure, competitive advantage, and cash holding on financial performance and firm value. Cash holding positively affects both; competitive ad…

Mutalib Anifowose, Manirul Islam, Md Yousuf Ali +1

Using S&P 500 panel data (2010-2023), this study finds that stronger audit committee attributes improve ESG disclosure quality, especially in environmental and social dimensions, and that female CEO leadership amplifies this effect. Robust …

Sanketkumar Babubhai Vachhani, Dineshkumar Ramjibhai Chavda

This paper examines how geopolitical risk influences ESG strategy and environmental disclosure in Indian pharmaceutical and chemical industries. It explores the impact of geopolitical uncertainty on corporate sustainability practices and re…

Huijuan Sun, Ziming Wang, Fengyuan Xi

This paper empirically examines how ESG disclosure affects stock price efficiency and interacts with firm market power. It suggests that substantive disclosure matters more than symbolic gestures, offering implications for market participan…

Zakiyatun Fajariyah, Najmudin Najmudin

This study analyzes the impact of ESG disclosure and carbon emission disclosure on investment decisions in Indonesia's energy and mining sectors. Using panel data from LQ45-listed companies (2021-2024) and multiple linear regression, it tes…

Florentina Iulia Voicila, Elena Urquía Grande

This paper examines how the quality of ESG disclosure affects the accuracy of financial distress prediction. It suggests that higher disclosure quality enhances the usefulness of ESG information as a signal of financial risk. The findings o…

Arifah Nur Inayah, Christina Tri Setyorini

Using panel data from 174 firm-year observations of Indonesian FMCG companies (2019-2024), this study finds that sustainability report disclosure positively and significantly affects firm value (PBV), while assurance does not. It suggests e…

Silvina Dwike Setyawati, Harlina Meidiaswati, Cici Widowati

This study uses a systematic literature review and bibliometric analysis of 33 Scopus-indexed articles (2020-2025) to examine how green finance and ESG integration impact environmental performance and carbon neutrality. It finds that green …

Tianjiao Luo, Xinran Wang, Tieshuan Feng

This paper empirically examines the impact of Country-by-Country Reporting (CbCR) on corporate ESG performance. It suggests that anti-tax avoidance regulations enhance corporate transparency and accountability, potentially promoting ESG beh…

M.S. Rachana

This paper explores executives' perceptions of ESG reporting implementation in India. While specific findings are unavailable, it likely offers insights into practical challenges and opportunities in ESG reporting.

Saputera D.

This paper examines the role of ESG integration and trust in Islamic investment decisions. It explores the alignment between Islamic finance ethical principles and ESG criteria, analyzing how investor trust affects ESG adoption. Specific fi…

Ren S.

This empirical study examines the impact of ESG disclosure on financing costs for Chinese A-share listed companies. It finds that higher ESG transparency is associated with lower capital costs, suggesting that disclosure quality influences …

Fdez-Galiano I.M.

This paper empirically examines whether ESG disclosures mitigate investors' negative reactions to mining disasters, using Brazilian cases. It analyzes the relationship between post-disaster stock price reactions and the quality of ESG discl…

Lubis M.F.F.

This paper empirically examines the impact of ESG disclosure and competitive advantage on firm performance in Indonesia from 2015 to 2019, within the context of sustainable economic growth. It highlights the role of ESG reporting in emergin…

Mohammad W.M.W.

This paper empirically examines the impact of ESG disclosure on competitive advantage and firm performance among Malaysian firms. It explores the strategic value of ESG reporting and its link to financial outcomes, contributing to understan…

King T.

This paper analyzes the relationship between ESG disclosure and ESG performance in seeking-buyer companies. It examines how ESG disclosure affects firm value and acquisition likelihood, and investigates the gap between disclosure quality an…

Mung D.T.

This paper uses bibliometric analysis to map the research landscape on ESG commitments and net-zero transition, identifying trends and future research directions. It offers a useful overview for scholars and practitioners tracking the evolu…

Z. Sanusi, Nur Aima Shafie, A. Ghazali +2

This conceptual paper addresses symbolic ESG reporting and proposes five integration mechanisms (board ownership, materiality discipline, target architecture, internal economic linkage, verification) that determine whether disclosure become…