GX & Decarbonization Research

Ke Zhang

This study examines how digital inclusive finance affects corporate ESG performance using a sample of Chinese A-share listed firms from 2020 to 2023. By combining the Peking University Digital Inclusive Finance Index with firm-level ESG dat…

Joo Hock Ong, Ali Khatibi, Zunirah Mohd Talib +1

This qualitative study examines the role of ethical leadership in ESG adoption among Malaysian MSMEs, focusing on education, awareness, and leadership mindset. It finds that coercive, mimetic, and normative pressures shape leadership behavi…

Gábor Hulkó, János Kálmán, András Lapsánszky

This paper compares how financial supervisory authorities in the EU, Hungary, and Singapore integrate ESG objectives into regulation. It identifies three supervisory models: rule-based (EU), central bank-led (Hungary), and principle-based (…

Cerchione R., Passaro R., Sicardi V.

This study proposes a methodological framework for integrating the DNSH principle into corporate sustainability strategies. Using the Delphi method, it develops two taxonomies: one to guide investment choices and another to quantify environ…

(著者不明)

This study develops and validates ESG quality indices to assess the quality of ESG reports. It refines nine dimensions (position, development, performance for each of E, S, G) into 22 items, and tests them on 15 ESG reports from Hong Kong-l…

Noor Adwa Sulaiman, Ardianto Ardianto, Nadia Anridho +2

This study examines the relationship between ESG performance and disclosure of key audit matters (KAMs) in ASEAN countries (Malaysia, Singapore, Thailand) from 2016-2022. Findings show a positive association: firms with higher ESG scores di…

Caleb Boadi, Robert Osei-Kyei, Vivian WY Tam

This systematic review identifies seven barriers and six drivers for ESG reporting in public-private partnership (PPP) projects. Key barriers include insufficient understanding of ESG benefits, lack of standardized frameworks, and cost. Key…

(著者不明)

This study examines the impact of ESG reporting on market capitalization and the moderating role of Hofstede's cultural values using panel data from listed firms in nine Asian countries (including Japan) from 2018-2023. Findings show a posi…

Cruift Andika

This narrative review synthesizes trends, challenges, and policy implications of ESG integration into financial accounting. Frameworks like IFRS S1/S2, GRI, and SASB improve comparability but inconsistencies persist across regions and indus…

MOLDIR SHAIMERDENOVA, OLGA UZHEGOVA

This paper theoretically and empirically analyzes how ESG reporting influences corporate reputation and investor trust in the automotive industry. Drawing on legitimacy and signaling theories, it proposes a 'Reputation-Trust Nexus' model, e…

Achintya Ghayal

This study simulates embedding ESG factors (carbon pricing, compliance costs, social investments) into cost accounting for manufacturing firms. Compared to conventional accounting, ESG adjustments increase reported costs by 20-30% and reduc…

O. Tyvonchuk

This paper critically examines legitimacy theory in the context of the shift from voluntary to mandatory sustainability reporting under ESRS and IFRS S1/S2. It finds the theory remains relevant but has limitations, such as insufficient atte…

Sri Yanthy Yosepha

This narrative review evaluates the impact of ESG reporting and Integrated Reporting (IR) on the value relevance of corporate disclosures. Findings show that ESG and IR reduce information asymmetry and boost investor confidence. Challenges …

Tuan Nhat Pham, Yan‐Jie Yang

This study examines how corporate corruption management and business ethics influence ESG disclosure transparency in 663 Asian firms across 11 countries (2013-2023). Findings show that robust anti-corruption practices and strong ethical ori…

Sugumar Mariappanadar

This empirical study examines the role of high-performance sustainable work practices (HPSWPs) with sustainability characteristics in implementing ESG corporate sustainability strategies, grounded in strategic choice and sustainable HRM res…

Dr. Daniel Murage Kinyua, UniAthena .

This paper examines the CFO's role in integrating ESG into business strategy, using case studies and secondary data. Findings show that high-ESG firms exhibit higher return on equity, and CFOs are central in translating ESG into financial r…

Ping Wei, Hongman Liu, Junbo Wang

Using matched data from Chinese listed agri-food companies and China Customs, this study finds that ESG performance positively impacts export product quality upgrading. The mechanisms include green technology innovation and brand reputation…

(著者不明)

This empirical study examines the greenhouse gas emission reduction effects of SRI (Socially Responsible Investing) funds and the factors driving these outcomes. Using Japanese market data, it analyzes the relationship between SRI fund perf…

(著者不明)

This paper develops a method to measure the environmental performance of financial products for constructing an environmental stock price index. It proposes specific indicators and evaluation methods, and validates its effectiveness through…

(著者不明)

Explores the relationship between sustainability and accounting, likely discussing accounting foundations for sustainability reporting and ESG disclosure.