GX & Decarbonization Research

Kyrie Sekarahayu, Anita Wijayanti

This study analyzes the influence of stakeholder engagement, media exposure, and gender diversity on sustainability report disclosure among energy sector companies listed on the Indonesia Stock Exchange from 2022 to 2024. Using panel data r…

Silvia Ruiz‐Blanco, Yunsen Wang, Silvia Romero

This study analyzes 1,451 US sustainability reports (2017-2023) to test the obfuscation hypothesis. Poor CSR performance leads to more readable reports the following year, while improved performance leads to less readable reports due to jar…

Ngọc Toàn Phạm, Hieu Le Tran Trung

This paper examines the nonlinear relationship between ESG disclosure and future stock price crash risk using Vietnamese data. It finds a U-shaped pattern driven by social disclosure: moderate disclosure reduces crash risk, but beyond a thr…

Jihong Park

This paper empirically examines the impact of mandatory ESG disclosure on corporate hedging activities. It investigates how disclosure requirements influence firms' risk management strategies, providing implications for the real effects of …

Wardah Yuspin, Kelik Wardiono, Absori Absori +1

This paper evaluates ESG disclosure in Indonesian Islamic banks under OJK Regulation 51/2017, identifying three maturity levels: substantive, semi-substantive, and administrative. It finds narrative-heavy reports lacking quantitative benchm…

Nhien Thi Cao, Ngoc Hung Dang

Using 3,978 firm-year observations from Vietnamese listed firms (2016-2024), this study examines the ESG disclosure-firm value relationship and the mediating role of financial reporting quality (FRQ). SEM results show that ESG disclosure po…

Bintang Ghani Nugroho, Erna Hernawati

This study examines determinants of material disclosure (GRI 301) among ASEAN FMCG companies. Results show that sustainability committee and firm size positively affect disclosure, while leverage has no significant effect. Governance and or…

Arias Barrera L.C.

This paper examines the legal framework for ESG derivatives, addressing risk and uncertainty in sustainable finance. It explores the intersection of regulation and market practice.

Masud M.A.K.

This paper analyzes how corporate governance quality affects ESG performance in emerging markets. It suggests that factors such as board diversity and transparency contribute to higher ESG scores, offering insights for investors and regulat…

T. Tang, Jiahui Guo, Rosie Parker +1

This study examines how institutional investors' ESG preferences affect corporate real investment in China. Using quarterly panel data from 2009-2023, we find that firms with higher ESG-oriented institutional ownership (ESGIO) have signific…

Thriyani Rahmania, W. Ermawati, G. Suprayitno +1

This study examines the impact of ESG scores on sustainable growth rate of energy companies in Indonesia and Thailand, with financial performance as mediator. Using panel data regression on 55 observations from Refinitiv (2019-2023), it fin…

Nandina Putri Wiguna, Sriwidharmanely Sriwidharmanely, Berto Usman

This study examines the effect of green accounting (GRI-based environmental disclosure) on firm value (Tobin's Q) in Indonesian energy firms (2017-2023). Environmental disclosure alone has a marginally significant negative effect, but exter…

Riska Natariasari, Ananta eda Claudya, Rheny Afriana Hanif

This study examines the impact of green accounting, sustainability reports, and earnings management on ROA for 40 Indonesian energy firms (2021-2024). Green accounting and earnings management have significant negative effects, while sustain…

Salsabila Suci Dwi Mawarni, Rr. Sri Saraswati

This study examines the impact of ESG disclosure and financial factors on firm value for Asia-Pacific energy firms from 2021-2024 using panel regression. Results show ESG disclosure has a significant negative effect, while ROA, cash reserve…

Van Hai T.

This study empirically analyzes the impact of ESG disclosure on risk and corporate value using Vietnamese listed companies. It examines how disclosure quality and content affect firm valuation, highlighting the importance of ESG information…

Musa Khan, Sanyah Saad, Ammarah Akhuand

This study examines how corporate sustainability practices disclosure (CSPD) affects financial performance in Pakistan's Islamic banks. Analyzing annual reports from 2010-2021 using GRI and AAOIFI guidelines, it finds that overall sustainab…

Anggya Julliet Jennyver Mangundap, J. Sondakh, Hendrik Gamaliel

Using SEM-PLS on 136 firm-year observations from 34 Indonesian banks (2021–2024), this study finds that sustainability disclosure fully mediates the leverage–firm value relationship and partially mediates the institutional ownership–firm va…

B. A. Bakirova, T. V. Pospelova, R. K. Elshibayev +1

This paper systematically analyzes ESG regulatory models in the EU, USA, and Asia-Pacific, examining SFDR, CSRD, EU Taxonomy, and ISSB S1/S2. Regression analysis confirms a positive relationship between mandatory ESG regulation and firm per…

Amalia R, Rahmadani Nur Permanawati

This study examines the effect of ESG scores on the financial performance (ROA) of property and real estate firms listed on the Indonesia Stock Exchange from 2020 to 2024. Using panel data regression, it finds that the overall ESG score and…

Suleiman, Baidu, Moses, Moses, Wusini, Deborah

This study examines the effect of sustainability reporting (Oil Spill Remediation Disclosure and Decommissioning & Asset Retirement Disclosure) on the financial performance of listed oil and gas firms in Nigeria, with the Petroleum Industry…