GX & Decarbonization Research

Delane D. Naidu

This study examines the effect of ESG disclosure on credit risk for South African firms. Using data from 2017-2023, it finds that higher disclosure lowers probability of default and improves credit model scores, but does not affect cost of …

Qirun Chen

This paper examines the impact of ESG ratings on IPO pricing efficiency in the US market. It finds that ESG disclosure can reduce underpricing by alleviating information asymmetry and boosting investor confidence, but greenwashing and ratin…

null Simona Heseková

This paper argues that the credibility of ESG ratings is crucial for their use in financial markets and positively assesses the EU regulation 2024/3005 for enhancing transparency. It confirms that industry classification influences rating m…

Yen-Yu Liu, Pin-Sheng Lee

This study uses Cox survival analysis on 2016-2024 data from Taiwanese listed firms to examine how sustainability disclosure and assurance affect ESG performance persistence (time to rating decline). Voluntary disclosure is associated with …

Jan Schneemeier, Adelina Barbalau

This paper models a strategic interaction where ESG ratings inform firms about investor preferences, strengthening incentives to manipulate ESG disclosures. Greater rating precision amplifies manipulation motives but reduces its price impac…

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This paper discusses how ESG investment facilitates institutional investors' contribution to the SDGs. By incorporating ESG criteria into investment decisions, capital flows can be directed toward sustainable projects, enhancing social impa…

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This paper discusses promoting ESG investment by leveraging university sports resources. It suggests that university sports facilities and programs can be targeted for ESG investment, enabling sustainable operations and fundraising. Through…

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An article discussing the evolution of ESG investment. Although the specific content is unknown, it likely covers trends and future prospects of ESG investing.

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Based on the title, this paper asks whether ESG/SDG frameworks raise occupational health standards. Although the abstract is unavailable, it likely explores the link between corporate sustainability and worker health and safety practices.

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This paper discusses whether the ESG investment trend is genuine. By questioning its authenticity, it provides insights for investors and companies.

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This paper reviews the current state and challenges of ESG investment in China, introduces recent initiatives, analyzes driving factors and obstacles, and outlines future prospects.

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This paper empirically examines CSR information disclosure in Japanese and Chinese companies from a diversity perspective. It analyzes the impact of diversity on disclosure quality and scope, comparing the characteristics of both countries.

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This paper analyzes the disclosure of social capital in Japanese companies' integrated reports, examining reporting trends and links to corporate value.

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This paper analyzes the disclosure practices and utilization of integrated reports among SMEs in Japan. It identifies challenges in preparation and use, and reveals the current state of ESG disclosure for smaller firms.

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This paper examines how integrated reports function as tools to promote information sharing within organizations. It focuses on the internal use of integrated reports, analyzing their effectiveness and challenges.

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This paper analyzes the evaluation and challenges of integrated reports from the perspectives of employees and individual shareholders. It investigates how these groups perceive and use integrated reports in decision-making, proposing areas…

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This paper aims to understand the current status and challenges of SMEs' efforts on the SDGs. Based on survey results, it clarifies the actual situation of SMEs towards achieving the SDGs and suggests the need for support measures.

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This paper examines the current state and challenges of comparability in ESG evaluation. It highlights issues such as inconsistent ratings due to lack of unified standards and increased corporate disclosure burden, while suggesting directio…

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This paper discusses corporate social responsibility (CSR) activities and activities of owner companies, but no abstract is available, so specific contributions and findings are unknown.

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This study analyzes how corporate CSR activities influence stock price crash risk. Firms with stronger CSR performance may experience smaller declines during market downturns.