GX & Decarbonization Research

Alpana Alpana

This study qualitatively analyzes the ESG, CSR, and sustainable banking strategies of SBI and HDFC Bank over five years (FY2020-21 to FY2024-25) using thematic content analysis of annual reports and BRSR. It finds a shift from compliance-ba…

Lingaraju N.

This paper systematically reviews the structural, financial, regulatory, and cognitive barriers hindering sustainable practices among Indian MSMEs. It identifies high costs of green technology, regulatory overlaps, lack of green finance acc…

Anjali Raghuwanshi, Harsh Raghuwanshi, Roli Pradhan

Analyzing sustainability disclosures of five Indian textile firms (2020-2025), this study identifies five decarbonization archetypes: transformational, efficiency-based, scale-driven, compliance-driven, and brand-driven. While progress in r…

Uddin M.N.

This paper analyzes the relationship between CSR disclosure efficiency, profitability, and marketability in the banking industry of Bangladesh. It examines how CSR disclosure impacts firm value and financial performance, highlighting the im…

Bhattacharya S.

This study empirically examines the impact of ESG performance on credit ratings for Indian firms. It finds a significant relationship, suggesting that ESG factors are relevant for credit risk assessment in emerging markets. The findings sup…

Aprillianto B.

This study empirically examines the impact of ESG disclosure on financial performance among listed agro-industrial companies in Indonesia, testing whether environmental sensitivity and customer proximity moderate the relationship. Findings …

Albitar K.

This paper empirically examines how corporate governance mechanisms and ESG disclosure influence the narrative tone of CSR reports. It likely finds that firms with stronger governance exhibit more transparent and balanced tones in their dis…

Widiyanti N.W.

This paper empirically analyzes the impact of asset management, investment policy, and ESG disclosure on company value for agroindustry firms from 2018 to 2022. It suggests that enhanced ESG disclosure may contribute to higher firm value, h…

Hu C.

This paper examines the impact of ESG disclosure on corporate payroll tax compliance. It analyzes how disclosure pressure affects tax behavior, suggesting broader implications of ESG reporting.

Mark Anthony O. Vido

This study analyzes 13 Philippine listed banks (2020-2024) using panel data to examine how corporate governance and ESG practices affect profitability. CEO-chair separation positively predicts profitability, while director tenure policy and…

Pra Gemini, Hasliah Hasliah, Fausiah Fausiah +3

This systematic review of 34 peer-reviewed articles (2015-2026) examines how sustainable finance practices affect corporate financial performance. ESG integration, sustainability reporting, green financing, and climate-risk management are g…

Yasmine AZZAMI, Rajaa Amzile

This paper systematically reviews literature on the impact of internal control on sustainability reporting quality using the PRISMA method, analyzing 16 studies. It finds a positive correlation in 15 studies, with research concentrated in A…

Riris Rotua Sitorus, Priska Yanti Lombu, Sihar Tambun

This study examines the impact of free cash flow, ESG disclosure, and tax planning on firm value, with audit committee as moderator, using 34 Indonesian energy companies (2022-2024). Free cash flow significantly affects firm value, while ES…

Raghu Dharmapuri Tirumala, Kruti Upadhyay

This study analyzes environmental disclosure practices across diverse stakeholders in the Indian and Australian real estate sectors using GRI standards. It finds a pronounced focus on emissions and energy, with less attention to biodiversit…

Mikhail Ola Adisa, Shola Oyedeji, Jari Porras

This paper examines the operationalization of CSRD compliance in IT firms through thematic analysis, focusing on the integration of ESG reporting and organizational practices. It identifies challenges and opportunities in translating disclo…

Murali Krishna Pasupuleti

This report proposes an ESG competitiveness index (CLM-ECI) for circular and low-carbon manufacturing across Indian states, benchmarking against G20 and BRICS models. It integrates policy signals, infrastructure, data interoperability, skil…

Ivan Bergier, Édson Luís Bolfe, Débora Pignatari Drucker +8

This paper analyzes challenges and opportunities for building a sustainable, secure, and transparent data-sharing environment for ESG reporting in agriculture and livestock. Using a systematic literature review and semantic network, it iden…

Maharshi Rahevar, G. Japee

This study analyzes the relationship between sustainability disclosure quality (SDQ) and financial performance (ROA, ROE, NPM) for 15 listed Indian companies across manufacturing, IT, and banking sectors from 2019-2023. Using a Disclosure Q…

Olga Masot, Santi Cots, Elena Paraíso Pueyo +3

This study develops a conceptual and methodological framework for integrating ethics and sustainability into higher education accreditation. It compares AQU Catalunya's framework with international models and proposes a context-sensitive ap…

AbdulRhaman Saleh Bu Bshait, Aza Azlina Md Kassim

This study reviews literature from 2015-2025 to analyze the impact of ESG and corporate governance disclosure on corporate decision-making in emerging markets. Findings indicate that good ESG reporting enhances financial performance and inv…