GX & Decarbonization Research

O. Adegoke, Gbemisola Feyisayo Adegboye

This study examines the mediating role of strategy implementation consistency (SIC) on organizational sustainability (ESG) and performance in Nigerian deposit money banks (DMBs). Analyzing annual reports from 2020-2024, it finds that banks …

Baskara Ilham Prista, Wahidatul Husnaini, Robith Hudaya

This study examines the effect of sustainability reporting (GRI index) and profitability (ROE) on stock returns of Indonesian manufacturing firms from 2019-2021. Findings show a negative significant effect of sustainability reporting on sto…

(著者不明)

This study examines institutional factors (economic constraints, competition, environmental policy) and firm characteristics affecting corporate sustainability initiatives (CSI) in Nigerian non-financial firms from 2018-2023. Results show c…

Anu Lohan, Parveen Kumar

This bibliometric analysis of 577 publications (1993-2025) identifies five thematic clusters on board gender diversity, linking it to improved decision-making, governance, ESG performance, and firm value. It offers policymakers guidance on …

Jia Zhang, Huadong Li

This paper compares the use of interactional metadiscourse (language that engages readers) in ESG reports of two global shipping giants: COSCO (China) and Maersk (Denmark). It finds differences in how the companies build credibility and inv…

Neha Banerjee

This paper examines how Indian spiritual organizations can contribute to achieving the Sustainable Development Goals (SDGs), focusing on their role in environmental conservation and social welfare, offering policy implications.

Yousif Hameed Nayyef

This study examines the impact of ESG accounting disclosure on tax planning and corporate governance using a sample of 52 industrial companies in Salah al-Din Governorate, Iraq. Social disclosure shows the strongest correlation (r=0.74), fo…

Farah Rialista, Fitra Dharma, Liza Alvia

This study analyzes 26 energy and basic materials firms from Indonesia, Malaysia, Thailand, and the Philippines to examine the relationship between ESG ratings and corporate performance (ROA and Tobin's Q), and the moderating role of govern…

Nour A.I.

This study examines how CSR disclosure and accounting comparability affect earnings persistence in Jordanian and Palestinian banks from 2012 to 2022, using empirical methods.

Bojana Radović, S. Spasojević

This paper explains how a sustainable strategy based on ESG principles can build long-term competitive advantage in agriculture through risk reduction, efficiency, access to capital, and better positioning in value chains. It relies on desk…

Mustafa JA, Alshdaifat SM

This study examines the individual and combined effects of ESG disclosures and GRC practices on banks' long-term capital expenditure efficiency using a global panel from 2010 to 2024. Firm-fixed-effects regressions show positive significant…

B.Umirkulov

This article discusses the essence of the green economy, conservation and rational use of natural resources, and emphasizes the role and importance of accounting in renewable energy use and sustainable socio-economic development.

Mbonigaba Celestin

This study examines the interconnections among FinTech adoption, intellectual capital, ESG disclosure, and dividend policy on firm value in financial institutions of emerging economies. Using data from DSE-listed firms (2015-2023), it finds…

Alina Durasova

This textbook covers non-financial reporting and responsible investment practices in the context of sustainable development. It examines international disclosure standards, ESG assessment methods, regulatory initiatives, and verification/au…

José Luis Bustelo Gracia, Albert-P. Miró-Pérez

This study examines how AI adoption influences intangible asset visibility in Spanish IBEX 35 firms. Using mixed methods, it develops AI Adoption Intensity (AIAI) and Intangible Asset Visibility Score (IAVS). Results show a positive relatio…

Fisher A.

This paper discusses the challenge of balancing growth and environmental sustainability from a practitioner's perspective. Without an abstract, specific findings are unclear, but it likely highlights practical trade-offs.

SmartQHSE Ltd

This dataset curates significant HSE regulatory and technology trends active or emerging in 2025–2026. It covers regulatory actions such as the US OSHA heat stress proposed rule, EU AI Act, CSRD (Corporate Sustainability Reporting Directive…

Huajian Jiang

This paper presents ESG-DocQA, a 300-sample benchmark for evidence-grounded question answering over corporate ESG reports. It includes multi-step verification, comparison, and inference questions, and was validated by three reviewers with s…

Кожухова Тетяна Валеріївна, Бочарова Юлія Геннадіївна, Ніколайчук Ольга Анатоліївна +1

This paper examines management accounting as an analytical tool for operational management and supply chain logistics under digitalization and sustainability. It explores the use of ERP, CRM, BI, SCM, BPMS systems, Big Data, and AI, and adv…

null Dr. Abbas Vattoli, null Dr. Shemeer Babu T

This paper develops a multi-sectoral conceptual framework mapping India's green economy across 12 industry clusters. It integrates Green Economy Theory, Sustainable Development, Circular Economy, Innovation Systems, and ESG criteria into a …