GX & Decarbonization Research

Dempere J.

This paper examines the impact of women's empowerment on corporate ESG disclosure. It investigates how female board representation and workforce diversity influence the quality and extent of ESG reporting, highlighting the link between corp…

Volodymyr A. Kolodiychuk, Mykhaylo B. Kurtyak

This theoretical paper examines how CSR enhances the resilience of corporate governance in Ukrainian agroholdings under wartime logistics disruptions. It identifies four channels: human capital, stakeholder engagement, ESG practices, and re…

Yuyao Zhao, Yating Zeng, Wen-Dai Lv

Using panel data from Chinese A-share listed firms in high-risk industries (2012-2024), this study shows that safety investment significantly improves total factor productivity (TFP). The effect operates through strengthening organizational…

Zhen Wang

This study empirically examines how China's Fair Competition Review System (FCRS) drives corporate ESG behavior within a new institutional economics framework. FCRS reduces administrative monopolies, enhancing market mechanisms, and signifi…

Richard Nana Boateng, Elias Appiah‐Kubi, Esther Sarfo

This study examines emotional intelligence (EI) as a nonfinancial driver of sustainability reporting in resource-constrained SMEs. Using survey data from 416 SMEs and SEM, it shows EI significantly enhances sustainability reporting, mediate…

Risya Murdani

This study analyzes the impact of green investment, sustainability reporting, and carbon emission disclosure on firm value for 15 Indonesian energy companies (2020-2024) using panel data regression. Results show green investment has no sign…

Mutia Sharifa Zulmar

This study examines the effects of ESG report assurance, same-firm assurance and audit, and Big Four auditors on audit quality for 77 non-financial Indonesian listed firms (342 firm-years) from 2020-2024. Using discretionary accruals (Modif…

Muhammad Sulchan Fathoni, Topan Yuli Anggara, Tabita Titah Dewanti +1

This study analyzes the practice of Social Return on Investment (SROI) in Indonesia's PROPER environmental rating system, using a geothermal power plant's CSR program as a case. It identifies six principles for credible impact assessment an…

THOMAS, ANTONIO, SCANDURRA, GIUSEPPE

This study evaluates the quality of ESG disclosure of listed Italian banks by comparing their reports with the Integrated Report (IR) guidelines. The analysis shows that banks generally have good non-financial disclosure, but not all IR obj…

Omehe, Raphael, Dr. Amahi, Fidelis U., Tutuvwe, Victor

This study examines the impact of ESG disclosure on financial performance (ROA, ROE, EVA, Tobin's Q) of 36 listed Nigerian financial firms using regression analysis. Results show significant influence, recommending mandatory sustainability …

Cut Darmawati, Chairanisa Natasha Miraza, Muhammad Ichsan Adnan

This study systematically reviews 42 Scopus-indexed articles (2021-2024) on sustainability accounting and ESG reporting, identifying dominant themes such as sustainability disclosure, green accounting, ESG reporting, environmental informati…

(著者不明)

This paper analyzes the relationship between ESG disclosure and investment sustainability at JSC Uzbekneftegaz, a state-owned oil and gas company in Uzbekistan. It argues that non-financial reporting is crucial for managing environmental, f…

null Prof. Dr. Anand Mohan, null Prof. Snehasis Sinha Roy

This study quantitatively analyzes the integration of ESG criteria and SDG targets using data from 200 Indian companies. Findings show that firms with high ESG disclosure quality align better with SDGs (especially Goals 5, 13, 8), and stron…

Imam Hanafi, Liu Yang, Li Na +1

This study analyzes the impact of mandatory ESG disclosure on corporate accountability among Indonesian listed companies using a qualitative legal approach. It finds that mandatory disclosure enhances procedural accountability and risk gove…

Ross Ann Babu & Dr. Jyotirmoy Banerjee

This study examines whether India's ESG enforcement architecture (SEBI's BRSR mandate) and digital governance mechanisms (AI, blockchain, RegTech) foster genuine corporate transformation or mere compliance. Despite increased disclosure volu…

Uswatun Hasanah, Ahmad Yudhira

This study maps ESG disclosure research trends using bibliometric analysis of Scopus publications from 2004 to 2025. Using VOSviewer, it identifies four major thematic clusters: governance and financial performance, CSR and sustainability, …

(著者不明)

This paper discusses the challenge of developing social evaluation indicators in the SDGs era. Specific methods and results are unclear, but it may contribute to evaluating corporate and societal sustainability.

(著者不明)

This paper analyzes the impact of corporate CSR activities on value relevance in the stock market. It examines how CSR activities are reflected in firm valuation, suggesting that ESG disclosure is useful for investor decision-making.

(著者不明)

This paper addresses ESG investment and engagement by institutional investors. Specific analysis or data are not provided, but it focuses on investor behavior and its impact on companies.

Moussa A.S.

This paper empirically examines whether capital expenditure (CAPEX) influences the quality and extent of ESG disclosure among UK firms. It clarifies the link between ESG disclosure and capital allocation, offering insights for corporate sus…