GX & Decarbonization Research

Glen Hutchings

This study experimentally tests whether a simplified ESG score (nudge) embedded in sustainability reports influences retail investors' decisions. The ESG nudge significantly increases investment in high-sustainability firms, while complex t…

Dianwicaksih Arieftiara, Shinta Widyastuti, Masripah Masripah +2

This study examines how the largest ownership structure influences ESG reporting, tax avoidance, and firm value in emerging markets (Indonesia and Malaysia). Using panel data from 2012-2023 for non-financial firms, findings show that in Ind…

Siti Nor Adawiah Hussin, Nik Zam Nik Wan, Azilawati Abdullah Abd Aziz +2

This conceptual paper analyzes key determinants of ESG disclosure by Malaysian listed companies. Using stakeholder, legitimacy, and institutional theories, it identifies firm-level factors, board characteristics, internal governance, and da…

Ummar Faruk Saeed, Ishmael Wiredu

This study examines how CEO characteristics (foreign experience, compensation, interlocks, education, power) influence ESG disclosure in 368 manufacturing firms in Latin America and the Caribbean (2013-2023). Using dynamic GMM and quantile …

null Annisa Nur Fitria, null Mariana Mariana

This study examines the relationship between ESG disclosure intensity and corporate performance (ROA) for 37 energy and mining companies listed on the Indonesia Stock Exchange from 2021-2023. Using multiple linear regression, it finds that …

Sheren Susanto, Nicholas Lai Wijaya, Ivan Bryan Hotasi Samosir +1

This study analyzes the impact of ESG disclosure and GHG Scope 1 emissions on market return (EPS) for US companies listed on NASDAQ from 2014 to 2022. ESG disclosure shows a positive and significant relationship with EPS, while Scope 1 emis…

Devinta Aulia Damayanti, Ulil Hartono

This study analyzes 21 Indonesian listed companies (2020-2023) to examine the impact of GHG emission intensity reduction and ESG disclosure on financial performance (ROA). Results show that GHG reduction and environmental disclosure have no…

Rajeswari Bhandari, Ankita Gaikwad, Pushpa Prajapati, Malvika Nambiar, Shikha Mourya

This study compares ESG integration among Indian banks in Mumbai (SBI, HDFC, ICICI). Private banks show higher disclosure transparency, while public banks excel in social outreach. Regulatory pressure from SEBI and RBI accelerates sustainab…

Asaad Mubarak Hussien Musa, Rayan Alqubaysi, Hassan Ali Alqahtani

This study examines the impact of board characteristics (size, gender diversity, independence, expertise, compensation) on ESG disclosure for 78 Saudi-listed firms from 2021-2023. Regression results show that board background/skills, female…

Gianluca Moretti, Simone Terzani, Gennaro De Novellis

This study is the first to simultaneously examine the influence of firm and state political ideology on ESG disclosure. Using panel regression on US firms from 2013-2020, it finds that liberal ideology is associated with higher ESG disclosu…

Erlina Ismawati, Santi Novita

This study examines the moderating role of audit committees in the relationship between sustainability reporting and tax avoidance among Indonesian multinationals from 2019-2023. Panel data analysis reveals that higher sustainability disclo…

Dadan Ramdhan

This study qualitatively analyzes the impact of ESG disclosure on sustainable investment in Indonesia's capital market. While regulatory frameworks by OJK and IDX provide a foundation, compliance-oriented disclosure, fragmentation, and gree…

null Nabila Delviana Putri, null Retno Yuni Nur Susilowati

This study examines the impact of board size, board independence, institutional ownership, audit committee size, and cross-listing on ESG disclosure quality for energy and basic materials firms listed on the Indonesia Stock Exchange (2019-2…

Obeidat, Muhammad, Alharbi, Khalid

This study proposes a conceptual model for ESG auditing integrating AI and blockchain. The five-layer model includes IoT data acquisition, blockchain validation, AI risk analysis, mapping to global standards (GRI, SASB, IFRS S1/S2, ISAE 300…

null Ronald Desta Padang, null Retno Indah Hernawati

This study analyzes the influence of foreign ownership, ROA, and firm size on ESG disclosure among energy sector companies listed on the Indonesia Stock Exchange from 2022 to 2024. Multiple linear regression reveals that foreign ownership a…

Qin Shuheng

This study evaluates ESG disclosure practices among new energy enterprises in the digital economy context. Using survey data and statistical analysis, it finds that digital tools like cloud computing and AI significantly improve disclosure …

Alfasal Sabila, Dini Ayu Pramitasari

This study examines the integration of ESG disclosure into internal audit processes and its impact on audit risk, based on a survey of 150 internal auditors in Indonesia. Using SEM, it finds that ESG integration significantly reduces audit …

La Soa Nguyen, Phuong Anh Tran Thi, Phuong Anh, Nguyen Thi +2

This study examines the impact of real earnings management (REM) on financial performance (ROA and Tobin's Q) and the mediating role of ESG disclosure, using 192 Hanoi-listed firms (2019-2023). REM negatively affects performance, and ESG di…

Yihang Luo

This study examines the relationship between ESG disclosures and financial performance of publicly listed companies in China. Using ROA, ROE, and Tobin's Q, it finds that firms with stronger environmental and social disclosures tend to have…

Jongwon Choi, Suk Hyun, Ju Hyoung Park

This study examines the impact of CEO turnover on ESG disclosure using data from KOSPI-listed firms in South Korea (2013-2020). It develops a detailed typology of CEO transitions (internal vs. external, owner-manager vs. professional, volun…