GX & Decarbonization Research

Olajumoke Mary Ogundipe

This study compares how ESG disclosure reshapes audit accountability in European and African financial institutions. European markets show strong ESG-audit integration driven by CSRD, while African markets exhibit gradual adoption. An integ…

Yifei Liu

This paper develops an ESG disclosure quality evaluation system for the textile and apparel industry, based on GRI standards and accounting quality characteristics. Analyzing 200 Chinese listed firms in 2023, it finds an average score of 5.…

Nurrahmaniah Nurrahmaniah, Popong Nurhayati, Bagus Sartono

This study analyzes the effect of ESG disclosure transparency on the financial performance of 40 mining companies listed on the Indonesia Stock Exchange (2018-2023). Using panel data regression, it finds that ESG disclosure positively and s…

Tri Wulandari, Syafrida Hani, Maya Sari

This study examines the effect of sustainability reporting and ESG disclosure on firm value (PBV) in Indonesian energy sector firms listed on IDX from 2019-2023, with profitability (ROA) as a moderator. Findings show only sustainability rep…

Wilson, Bernard, Agility, Michael Samuel, Oluwaseyi, Matthew Solomon +2

This paper examines the link between UK ESG finance architecture and productivity-led growth. Using panel data on 487 UK-listed firms (2015-2024), it finds that top ESG quartile firms have 12.3% higher total factor productivity. The 2023 Su…

van der Heever W.

This study proposes using explainable AI to analyze public opinion on ESG and green finance, identifying key factors influencing societal acceptance. It provides a methodological framework for understanding perception of these concepts, wit…

(著者不明)

This PhD thesis comprehensively examines environmental accounting, renewable energy, ESG reporting quality, and their impacts on corporate finance and credit ratings. It compares STOXX Europe 600 and S&P 500 indices (2005-2023) and analyzes…

Toerien F.

This study examines the impact of board gender diversity on ESG disclosure quality using South African firm data. Results suggest higher female board representation improves ESG scores.

Metwally A.B.M.

This paper examines how audit committee and sustainability committee characteristics (e.g., independence and expertise) moderate the relationship between ESG disclosure and firm value, contributing to understanding of governance mechanisms …

Sun Y.

This study examines whether innovative ESG disclosures under an integrated reporting framework yield economic benefits for Chinese firms. It investigates how novel disclosure practices are valued by investors and markets.

Fuadah L.L.

This study examines the impact of ownership structure and ESG disclosure on firm value and performance, with audit committee as moderator. Findings suggest that quality disclosure enhances firm value.

Jun W.

This paper examines whether ESG disclosure improves intangible capital (R&D, brand, human capital) using Chinese A-share listed firms. It finds a positive effect, suggesting that better ESG transparency enhances intangible asset accumulatio…

Wang N.

This study empirically examines the impact of ESG disclosure on corporate sustainable growth using Chinese firm data. Findings suggest that enhanced transparency supports long-term value creation.

Lukács B.

This paper analyzes the impact of soft and hard regulation on corporate ESG performance. While specific findings are unclear from the title alone, it likely explores how different regulatory environments shape sustainability disclosure and …

Firmansyah E.A.

This study investigates the effect of ESG disclosure on firm performance using Saudi Arabian listed firms. It provides empirical evidence from an emerging market context. Details of methodology and findings are unavailable due to missing ab…

Khandelwal V.

This paper investigates the relationship between ESG disclosure and firm performance using an asset-pricing approach. It examines how disclosure affects market valuation and stock returns, providing insights into the role of ESG information…

Muazaroh

This study examines how gender diversity and board size affect ESG disclosure and corporate performance, suggesting that ESG disclosure helps improve risk management and performance.

Wai-Khuen W.

This paper conceptualizes the influence of external stakeholders on ESG reporting, proposing a framework to understand these dynamics. It systematically categorizes stakeholder roles and offers implications for practice and research.

David L.K.

This paper analyzes ESG disclosure practices in BRICS equity markets and their impact on firm performance and capital allocation. It attempts to distinguish between genuine green signaling and greenwashing, shedding light on market evaluati…

Malik N.

This paper analyzes how ESG disclosures affect capital structure (debt vs equity) among Indian firms. It finds that firms with higher-quality ESG disclosures tend to have lower leverage and greater equity reliance, highlighting the financia…