GX & Decarbonization Research

Gabriel Ayodeji Ogunmola, Bakhodir Abdullaev, Safina Nafisa Talgatovna +3

This paper proposes a fuzzy multi-criteria decision-making framework for prioritizing nature-based solutions (NBS) in circular economy investments, integrating multiple sustainability criteria to support investment decisions.

Pradipta Vidinera Raharja, Nur Fadjrih Asyik

This qualitative study examines ESG reporting practices at PT MSI in the plastic industry, highlighting the role of sustainability reports in corporate governance. Findings show that ESG reporting evolves in response to external pressures, …

Leogrande A, Magazzino C, Costantiello A +3

Using World Bank wealth accounts for 149-151 countries (1995-2020), this paper explains per-capita renewable natural capital decline via three ESG pillars. Population growth is the dominant driver (coefficient -0.913), while climatic stress…

Salma KAMEL, Imane RAHJ

This paper conducts a bibliometric analysis and systematic literature review (2015-2024) on ESG operationalization and firm value. Analyzing 168 articles quantitatively and 40 in-depth, it finds that ESG operationalization creates firm valu…

Coffie W.

This paper empirically examines how the extent of CSR disclosure among firms in a developing economy relates to corporate governance quality and the degree of multinational activities. It explores the role of CSR reporting in enhancing tran…

Harymawan I.

This paper examines ESG reporting practices among financially distressed firms in Indonesia, analyzing how financial distress affects the quality and quantity of ESG disclosures, and highlighting challenges and opportunities for ESG reporti…

Shalhoob H.

This paper examines the impact of ESG disclosure on the sustainability performance of small and medium-sized enterprises (SMEs). Given limited resources, the balance between disclosure burden and effectiveness for SMEs is a key focus.

Bermejo Climent R.

This paper examines the relationship between ESG disclosure and portfolio performance. It analyzes how the quality and scope of disclosure affect investment outcomes, suggesting the usefulness of ESG information in investor decision-making.

Wu J.

This paper analyzes the antecedent configurations of ESG disclosure in China's banking sector, identifying combinations of factors that promote disclosure. It provides insights into how ESG reporting is enhanced in emerging markets, offerin…

Ogiriki Tonye

This paper theoretically examines how financial and non-financial disclosures affect stock market reactions and investor trust. Drawing on signaling theory, it argues that transparent disclosure reduces information asymmetry, leading to pri…

Nesrine Bedoui, Ayman Ajina

A bibliometric review of 568 documents (1993-2023) maps the intellectual structure of research linking CSR, ESG, financial performance, and analyst behavior. Findings show fragmented literature with dominant streams on firm value, ESG discl…

Amita Priyadarshini, S. C. B. S. A. Selvan

This paper analyzes the evolution of ESG disclosures in India from the perspective of the Securities and Exchange Board of India (SEBI). It compares the current Business Responsibility and Sustainability Report (BRSR) with its predecessor, …

Atri Nodi Maiza Putra, Rida Prihatni, M. Yusuf

This study systematically reviews the literature on the relationship between ESG and firm value in the banking sector, identifying trends, gaps, and future directions. Following PRISMA guidelines and using Scopus, bibliometric analysis with…

Akie Rusaktiva Rustam, R. Widiastutik, Dian Anugerah Pancasona

This study examines the impact of digital transformation and sustainability disclosure on audit quality among Indonesian listed non-financial firms. Using panel logistic regression, it finds both positively affect audit quality, but corpora…

Amira Tarek Ibrahim Metwally, Sandra Ibrahim Mikhael Ibrahim

This study examines how ESG performance and ESG washing affect firm value in the context of digital financial system development. Using panel data from global ESG Leaders Index firms (2018-2023) and fixed-effects regressions, it finds that …

Mohammad Rafli Putera Fadhlyta, Willy Sri Yuliandhari

This study analyzes the relationship between ESG disclosure and firm value for Indonesian energy firms using panel data regression. Firm size and profitability positively affect firm value, while leverage shows inconsistent results. The fin…

Okechukwu D. Amadi, U. Uwaleke, Success Jibrin Musa

This study examines the effect of governance sustainability disclosure on firm market value in Nigeria's listed industrial goods sector, with investor trading behavior as a mediator. Using panel data from 2010-2025, the results show no sign…

Putu Suda Nurjani, Sintia Permata Sari, Vinsensius Tibo

This study examines how Social Return on Investment (SROI) and transparency in impact reporting affect investor trust and funding sustainability among foreign architecture development companies in Bali. Using PLS-SEM on survey data from 185…

Yoga Ardiansah, Dwi Suhartini

This study examines the impact of sustainability reporting, independent commissioner proportion, and institutional ownership on firm value, with financial performance as a mediator, for 35 Indonesian energy firms (2022-2024). Panel regressi…

Onuora J. K. J

This paper empirically examines the impact of sustainability reporting on the financial performance of manufacturing firms in Nigeria. It analyzes how the quality and extent of disclosure relate to profitability and firm value, offering ins…