GX & Decarbonization Research

Nitin Jain

This study investigates whether female board representation is associated with reduced asymmetry between environmental and social disclosures. Using panel data from S&P 500 firms (2016-2022), it finds that higher female representation is li…

Priskila Sinaga, Arthur Simanjuntak, Farida Sagala +1

This study examines the effect of ESG disclosure on firm value for 67 energy-sector companies listed on the Indonesia Stock Exchange from 2021-2023. Using a GRI-based ESG disclosure index and multiple linear regression, it finds that enviro…

Nicolò, Giuseppe, Raimo, Nicola, Rella, Angela +1

This study uses Google's Vision API to analyze visual ESG content in non-financial reports of 279 MSCI Europe firms. Results show that environmental images dominate, and higher visual ESG disclosure is associated with lower cost of debt. Th…

Gupta, Gauri, Joshi, Rinki, Vaishali

This bibliometric study analyzes ESG reporting and corporate performance literature (2016-2024) using co-authorship, co-citation, and bibliographic coupling. It maps the intellectual structure, revealing a convergence between sustainability…

Sununta Nophet, Titaporn Sincharoonsak

This qualitative study examines the impact of ESG indices on firm value, performance, bankruptcy risk, and investor decisions among Thai listed companies. Findings from interviews and document analysis reveal that ESG practices are seen as …

Driana Leniwati, Lamin K. Drammeh

This study evaluates ESG reporting readiness in Gambian state-owned enterprises (SOEs), focusing on NAWEC. Using a qualitative case study and a capacity-compliance-credibility framework, it finds systemic limitations that perpetuate low-qua…

Peter Chi Wan Yip, Elvy Pang, Tommy Tat Keung Yu

This study examines the relationship between ESG practices and financial performance among 83 Hong Kong Hang Seng Index firms from 2019 to 2024 using panel data. Results show consistent social performance across sectors but high environment…

IBRAHIM, Kamaluddeen Funsho Adisa, NDU, Mercy

This study examines the impact of corporate sustainability disclosure on earnings management among Premium Board companies listed on the Nigerian Exchange Group. Using data from 2014-2023, it finds that environmental disclosure significantl…

Singh, Simranpreet

This study examines how trade law influences sustainable business practices in India, analyzing WTO agreements, FTAs, and domestic policies. It finds gaps in policy coherence and enforceability, and advocates for integrated legal and policy…

Valentina Minutiello, Patrizia Tettamanzi, Michael Murgolo

This study explores drivers of sustainability adoption and ESG disclosure among 196 Italian manufacturing SMEs using a mixed-methods approach and PLS-SEM. Results show corporate beliefs trump leader backgrounds, and sustainability accountin…

North American Academic Research

This paper examines how corporate governance affects environmental and social (E&S) scores of listed firms in the East African Community (EAC) using panel data from 2015-2024. Findings show board independence, gender diversity, and sustaina…

Răzvan Alexandru Rusu, Daniela Ioana Manea, Dorel Mihai Paraschiv

This study empirically analyzes ESG integration in Romanian pension funds. Using Sustainalytics ESG scores and equity holdings data, it finds a moderate correlation between ESG scores and portfolio performance, but limited explanatory power…

Myrzabike Zhumabayeva, Sezim Yertayeva, Kundyz Madykhanova

This paper examines the mitigating role of sustainability reporting against global economic instability risks, including economic, climate, and social challenges. It analyzes current reporting practices of Kazakhstani companies, assessing a…

Umaru Kargbo, Biju Terrence, Timothy B. Palmer

This paper conducts a systematic literature review of CSR communication using bibliometric analysis on 3513 documents from 1984-2024. It identifies four strategic clusters of CSR disclosure and thematic evolution towards ESG frameworks and …

Oman Rusmana, Wita Ramadhanti, Triani Arofah

This study quantitatively analyzes the impact of Green Fintech adoption on ESG performance, carbon disclosure, and circular economy practices among Indonesian listed companies. It finds that integrating digital financial solutions such as g…

Raja Adzrin Raja Ahmad, Wan Imran Daniel Aminurrashid, Siti Rahayu Sarman +2

This study compares ESG performance of firms in four ASEAN economies (Malaysia, Singapore, Thailand, Indonesia) from 2019 to 2023 using Refinitiv data on 758 listed firms. Thailand leads in average ESG scores and reporting uniformity; Indon…

IJMSRT

This paper critically reviews methodologies for measuring the 'S' in ESG, focusing on employee well-being and its financial impact. It compares frameworks like ISO 30414, GRI, and SASB, highlighting the lack of standardization and integrati…

Yosefa Sayekti, Ririn Irmadariyani, Indah Purnamawati +5

This study examines how political connections and corporate governance affect comprehensive corporate reporting (CCR) in Indonesia. Strong governance promotes CCR, while political connections may hinder it. Findings offer insights for emerg…

Charles, Ogboi, Somtochukwu, Chikezie Akunna, Samson, Alalade Yimka,

This study examines the effect of ESG factors on stock price performance of 737 deposit money banks in Nigeria using panel data regression. Results show that ESG factors jointly significantly affect stock performance, with environmental and…

Peppes, Athanasios

This study analyzes the correlation between ESG scores and financial performance using a panel dataset of 11,328 EU and non-EU firms from 2001 to 2023. It finds that ESG improvements are modestly but significantly associated with long-term …