GX & Decarbonization Research

Abel Dula Wedajo, Mohd Abass Bhat, Chandan Kumar Tiwari +1

This study examines the impact of foreign bank expansion on ESG performance and green innovation in Chinese A-share listed firms from 2015 to 2022. Using panel data, it finds that proximity to foreign bank branches (within 10-30 km) positiv…

Marta Kopytko

This paper presents theoretical and methodological foundations for managing financial stability and financial risks of innovation-active enterprises during the transition to a circular economy. It develops a multiparametric model integratin…

Mамараджабов Фарход Бахтиярович

This paper analyzes the role of environmental management standards in driving sustainable development and the green economy. It examines how international standards such as ISO 14001, EMAS, GRI, and IFRS S1/S2 affect corporate competitivene…

Binyu Liu, Qijun Jiang

This study analyzes how environmental regulations leverage management ability to drive sustainable productivity in Chinese A-share firms (2015-2022). Using DID, DEA-Tobit, and entropy-weighted methods, it finds that stringent regulations en…

Carlo Drago, Massimo Arnone, Angelo Leogrande

This paper analyzes N2O emissions from an ESG perspective using econometric and machine learning methods. It identifies forest degradation, energy intensity, and income inequality as key determinants. Developed nations, despite better effic…

Siti Nurlatifah, Tri Widyastuti, Nurmala Ahmar

This study examines how ESG disclosure, sustainability performance, and financial performance affect firm value, with corporate reputation as mediator and sustainability reporting quality as moderator. Using 114 observations from 19 Indones…

Hamzeh Al Amosh, Saleh F. A. Khatib

This study analyzes 726 healthcare firms across 10 European countries from 2016 to 2022, examining the impact of COVID-19 on sustainability disclosure and ESG scores. Firms following GRI guidelines showed improved disclosure scores and mini…

E.S. Sina, D. Vennila

This study analyzes sustainability reports (BRSR) of Indian banks using qualitative content analysis. Only 28% fully align with TCFD pillars, and Scope 3 disclosure is limited. Larger banks show better ESG integration, but alignment with in…

Bence Lukács, Robert C. Rickards, Péter Molnár +2

This paper assesses ESG reporting practices in the automotive, construction, and energy industries in Central Eastern Europe (CEE). Using Python-based text mining on 60 sustainability reports from 2021, it finds significant variance in qual…

PRIYANKA SINGH, ASHISH PATEL

This paper investigates ESG reporting practices among Nifty 50 companies in India, analyzing adherence to global standards, challenges, and the impact on corporate behavior. It provides insights into the current landscape of sustainability …

Ari Warokka, Jong Kyun Woo, Aina Zatil Aqmar

This study examines the relationship between ESG disclosure (sustainability reporting) and financial performance, moderated by herding behavior in capital structure, among non-financial firms in five ASEAN countries. Using PLS-SEM and multi…

null Mrs. Apoorva Danesh Muttur, null A. N. Tamragundi

This paper provides a conceptual overview of ESG, tracing its evolution as a sustainability benchmark, comparing cross-country disclosure practices, and distinguishing it from CSR. It analyzes opportunities and challenges for companies adop…

Hamzeh Al Amosh

This study examines the impact of accounting reporting complexity on ESG disclosure quality using 5,146 firm-year observations from U.S. firms (2012-2021). It finds a significant negative effect on environmental and overall ESG disclosures,…

Yahaya, Onipe Adabenege

This study examines the impact of institutional and foreign ownership on ESG disclosure among 143 listed firms in Nigeria using panel regression. Results show a significant positive relationship, suggesting these ownership types enhance cor…

Imran Khan, Anup Kumar Saha, Md. Anisul Islam Sajib +1

This study examines the relationship between ESG disclosure and corporate governance in firms listed on the Dhaka Stock Exchange (2014-2021). Using GRI-based content analysis, it finds that larger boards, foreign directors, and audit commit…

Yaxin Zheng

In the digital transformation era, enterprises face demands for higher ESG disclosure quality, but traditional management accounting struggles to integrate dynamic ESG data. This study uses mixed methods to analyze pathways where digital te…

Xingyu Chen

This paper distinguishes between ESG disclosure quantity and quality and examines their impact on corporate tail risk. Using a dataset of 4,044 Chinese A-share listed firms from 2011 to 2022, it employs machine learning to quantify ESG disc…

Socoliuc, Mihaela Ionela, Ionescu, Bogdan-Ştefan, Guinea, Flavius Andrei +3

This study analyzes the relationship between ESG disclosure scores and financial performance for 67 companies listed on the Bucharest Stock Exchange (2020-2022). Results show that higher ESG disclosure improves earnings per share but does n…

Ling‐Jing Kao, Chih‐Chou Chiu, Tai‐Hsi Wu +1

This study develops an integrated framework explaining how ESG-SDG alignment influences firm performance over time, moving beyond static interpretations. Using BERTopic and LSTM models on 205 Taiwanese ICT firms, it finds that ESG topics al…

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…