GX & Decarbonization Research

Marie-Andrée Caron, N. Drouin, Xuemei Liu

This systematic literature review synthesizes 20 years of ESG research in project management, analyzing 164 articles. It identifies gaps in ESG governance, strategy, and implementation, with a focus on the under-explored social (S) dimensio…

Abdo Aglan Salama, A. Bilal, Shadia Daoud Gamer +3

This study examines how ESG performance and sustainability governance (committees and reporting) affect SDGs disclosure and firm value using panel data of 36,438 firm-year observations from OECD countries from 2017 to 2022. Fixed-effects re…

Muhammad Hafis Akbar Nasution, Andreasta Ginting, Emi Uliyanty Br Sidabutar

This qualitative literature review examines how green accounting, ESG disclosure, and digital transparency enhance firm value in the sustainability economy. Findings show that these practices internalize environmental impacts, reduce inform…

B. Solikhah, Ching‐Lung Chen, Pei‐Yu Weng

This study examines how governance strength, financial pressure, and family control influence ESG reporting biases (overstatement and understatement). Strong governance reduces greenwashing, while high short-term financing risk increases it…

Le Luo, Xin Tan, Q. Zhou

This paper conducts a systematic review of economic consequences of ESG practices disaggregated by the ESRS framework. It reveals that climate change, consumers, and own workforce dominate the literature, while biodiversity and circular eco…

Andrea Appolloni, G. Scandurra, A. Thomas

This study evaluates banks' non-financial disclosure by examining ESG practices and adherence to integrated reporting. Using NLP methods including cosine similarity and clustering, it finds high ESG disclosure but weak consistency with inte…

K. Kanimozhi, C. Vethirajan

This study examines the relationship between ESG disclosure levels and corporate accountability among listed companies using statistical methods and SEM. Results show that increased ESG disclosure positively affects corporate accountability…

Mohammad Talha

This study examines the early effects of the EU's CSRD on firms' sustainability and financial performance using panel data from 2017-2023. Using a difference-in-differences approach, it finds that mandatory ESG disclosure leads to significa…

Shaoyu Han, Yeng Wai Lau, Saidatunur Fauzi Saidin

This paper examines the impact of ESG disclosure on market value and investor behavior in agribusiness. Using a 5-year panel of 150 firms, it finds that a one-point increase in ESG disclosure score raises market capitalization by $0.45 bill…

Musmailina Mustafa Kamal, Nurul Azlin Azmi, Rahimah Mohamed Yunos +2

This study analyzes ESG disclosure trends in Indonesia, Malaysia, Singapore, and Thailand from 2015 to 2023. Indonesia leads in social and governance pillars but not environmental. Disclosure increased across all countries after 2019, drive…

Erpina Simbolon, Abraham Patayoan, Billy Ivan Tansuria

This study examines the impact of ESG disclosure on stock performance in Indonesia, with growth opportunities as a mediator. Using PLS-SEM on listed industrial firms, it finds that ESG disclosure has no significant direct or indirect effect…

Hien Thu Thi Nguyen

This study examines the impact of ESG disclosure on the performance of 20 firms listed on the Vietnam Sustainability Index from 2016 to 2023. Using GMM estimation, it finds that higher ESG scores are associated with lower ROA and Tobin's Q,…

P. Kien

This study analyzes Vietnam's legal framework for ESG disclosure by listed companies, finding it fragmented, lacking quantitative standards, independent assurance, and deterrent sanctions. It recommends aligning with international standards…

Zhaoyang Lu, Martijn Sander

Using firm-level panel data from eight G20 economies (2015-2023), this paper examines the impact of ESG disclosure and circular economy (CE) practices on firm performance, with regulatory strength as a moderator. Applying second-generation …

Jiacheng Liu, Ye Yuan, Zhelun Zhu

This paper synthesizes interdisciplinary insights from accounting, finance, and computational linguistics to review how AI (especially NLP and ML) enhances ESG disclosure quality across readability, comparability, informativeness, and credi…

Viveksagar Sareen, Parijat Upadhyay, Surajit Bag +1

This study synthesizes literature from 2015-2025 to identify eight themes influencing ESG disclosure's alignment with SDGs. It categorizes mediating factors (integrated reporting, CSR committees, digital transparency, stakeholder inclusion)…

Nazaf Quaser, Articl Info

This study qualitatively analyzes the role of ESG reporting in enhancing market transparency and investor confidence. Through a systematic review of international disclosure standards and regulatory frameworks, it demonstrates that high-qua…

Stepan Franc, Petra Holendová

This bibliometric review maps 345 peer-reviewed articles (2015-2024) on ESG reporting and information asymmetry. It finds limited direct studies on ESG data quality and completeness, with greenwashing addressed only marginally. Calls for st…

Deepti Pathak, Monika Chopra

This study uses S&P 500 data (2012-2023) to examine how institutional ownership affects ESG disclosure scores. It finds significant influence in visible sectors like utilities, consumer staples, and industrials, with governance disclosure m…

Farhan Hussain, Zhifang Zhou

This study examines whether comprehensive ESG disclosure enhances firm value in BRICS emerging markets using a GRI-based index and a staggered difference-in-differences design. Firms achieving comprehensive disclosure show higher firm value…