GX & Decarbonization Research

Andi Aris Mattunruang, Rahmawati Rahmawati, Inayah Abdillah Rabbani +1

This paper empirically examines how corporate governance mechanisms reduce information risk and enhance investor confidence through sustainability reporting, using panel data from Indonesian SRI-KEHATI index firms (2018-2024). It finds that…

Kristjan Jespersen, Katryn Pasaribu, Andreas Gonzalez Elsgaard +1

This study demonstrates that higher ESG scores, especially environmental and social components, protected firm market capitalization during the Russian invasion of Ukraine. Using panel data on 2,188 firms from 2012-2023, it finds that ESG f…

Maria Advenita Gita Elmada, Angga Ariestya

This study analyzes director forewords in sustainability reports of Indonesian SRI-KEHATI index companies using quantitative content analysis and Landrum's framework. It finds that economic and business orientations dominate, offering insig…

Padma Adriana Sari, Sumiadji Sumiadji, Jaswadi Jaswadi

This study evaluates social sustainability disclosures in palm oil companies in Indonesia and Malaysia using GRI standards. Malaysian firms show more consistent reporting on occupational health and safety and diversity, while Indonesian fir…

Rifqi Adam Rinaldy, Wahdan Arum Inawati

This study examines the effect of board characteristics—board size, gender diversity, meeting frequency, and independent commissioners—on ESG disclosure for Indonesian listed firms. Findings show board size and gender diversity positively i…

Mayank Gangwani, Smita Kashiramka

This study examines the impact of climate risk on the systemic risk of commercial banks in emerging market economies (EMEs) and the moderating role of ESG disclosure scores. Using a panel of 148 listed banks from 2015-2022, it finds that cl…

Nur Abdillah, Warsino Warsino, Ni Nengah Citra Dwi Anggraeni +1

This study examines the role of sustainability reporting in enhancing corporate transparency and firm value among 120 non-financial Indonesian firms from 2020-2024. Using panel data regression, it finds that sustainability reporting positiv…

Turabekov Bekali Shavkat ugli

This paper provides a systematic review of emerging trends in sustainability reporting and ESG auditing. It examines the shift from voluntary to mandatory disclosure, the growing importance of independent assurance, and the role of digital …

Cheng Z.

This paper empirically examines the relationship between ESG performance and stock mispricing. It finds that firms with higher ESG ratings exhibit lower information asymmetry and more accurate stock pricing relative to fundamentals. The res…

Lokeshwari DV, Shruthi MP

Using panel data from 224 bank-year observations in India, this study finds a positive impact of ESG scores on ROE, moderated by ownership structure: public banks show stronger positive correlation. No significant effect on market valuation…

Erika Pritasari Wybawa, Hermanto Siregar, Anny Ratnawati +1

This study examines ESG disclosure weighting by developing a country-contingent approach for 75 Indonesian consumer firms. Using AHP-based expert weights, it finds that management and workforce remain dominant, but resource use rises while …

Renata Șeptichita, Augustin Semenescu

This paper proposes a decision-making framework for integrating ESG factors into strategic innovation management of aerospace enterprises. It aims to support strategy formulation with sustainability considerations, serving as a reference fo…

S. Salsabila, Arry Irawan, Iyeh Supriatna +1

This study examines the effect of ESG disclosure (GRI 2021), company size, and leverage on tax avoidance in energy sector firms listed on the Indonesia Stock Exchange (IDX) from 2021-2025. Using panel data regression, it finds that ESG disc…

Azwani Aulia, C. Sukmadilaga, Ilya Avianti +1

This study examines the impact of cash balance, board diversity, and shareholder concentration on stock valuation in the Asia-Pacific manufacturing sector, with ESG scores as a mediator. It suggests that high ESG scores may amplify the posi…

T. Vu, Thang Van Pham

This study examines how digital transformation and accounting information quality affect ESG outcomes in Vietnamese listed firms. Using PLS-SEM on survey data from 215 managers, it finds positive associations and a partial mediation effect …

M. Mușat, Elena Fleacă, Beatrice Leustean +1

This comparative case study examines cultural drivers of sustainability reporting in the European energy sector, comparing Romanian and Italian companies. It identifies how cultural factors influence reporting practices and highlights diffe…

A. Olteanu (Burca), Claudia Elena BADEA (FLOREA), Liliana Ionescu Feleaga

This structured literature review examines how ESG performance interacts with audit quality, synthesizing findings on auditor roles, assurance practices, and implications for reliable ESG reporting. It identifies gaps for future research.

Shem Sogota, Rehema Swaleh, P. Misango

This study examines how board of directors' characteristics affect sustainability disclosure quality among firms listed on the Nairobi Securities Exchange (NSE) in Kenya. Findings show that board independence, gender diversity, and ESG expe…

Lishi Zheng

Using panel data of Chinese A-share listed firms from 2018 to 2023, this paper examines the impact of digital ESG disclosure and FinTech supervision on corporate financing costs. Results show that high-quality ESG digital disclosure signifi…

Shriya K.

This guide presents a socio-cognitive framework for integrating sustainability into financial decision-making. It explores how cognitive biases and social norms influence sustainable investment choices, offering practical recommendations fo…