GX & Decarbonization Research

Youngchan Lee, Tae-Geon Ahn

This study develops a logistics-specific ESG evaluation framework by adapting the Korean K-ESG Guidelines to the operational characteristics of the sector, aligning with IFRS S2, ISO 14083, GLEC Framework, and GHG Protocol. The framework co…

Lyazzat Palymbetova

This panel study of 117 banks across 26 countries (2009-2023) examines the link between IFRS adoption and ESG performance. Using a Prais-Winsten regression, it finds a positive relationship between IFRS adoption and ESG scores, suggesting s…

null Yvonne Makafui Cudjoe-Mensah, null Isaac Tei Addison

This literature review compares DJSI, GRESB, and SEC climate-risk rules and their influence on U.S. corporate sustainability practices. It finds complementary roles: voluntary benchmarks encourage best practices while SEC mandates enforce t…

O.V. Oliinyk, V.M. Ivanytskyi

This paper explores the managerial dimension of integrating ESG reporting into corporate accounting systems. Building on the EU CSRD, it develops a conceptual model combining institutional signaling, integrated reporting, the SEA-framework,…

Catarina Cepêda, Albertina Paula Monteiro, Beatriz Aibar‐Guzmán

This study examines the impact of institutional ownership on ESG decoupling—the gap between ESG disclosure and actual performance—using an international sample of 3,465 firms from 2009 to 2023. It finds that long-term institutional investor…

Bolognesi, Enrica, Burchi, Alberto, Goodell, John W. +1

Analyzing European and US listed firms from 2012-2020, this study examines how stakeholder pressure affects ESG transparency under voluntary vs. mandatory disclosure regimes. In Europe, mandatory regulation (EU Non-Financial Reporting Direc…

Sandra Tenorio-Salgueiro, Milagros Vivel-Búa, Rubén Lado-Sestayo +1

This paper reviews major regulatory frameworks and sustainability reporting standards, including ISSB's IFRS S1 and S2, CSRD/ESRS, and GRI, highlighting the lack of harmonization. It discusses challenges for companies, investors, and regula…

Ahmad Faizal Mohd Yusof, Hasti Widyasamratri

This review article synthesizes the three pillars of ESG (environmental, social, governance) and analyzes why ESG scores differ across rating agencies (MSCI, Sustainalytics, Refinitiv) due to variations in metric selection, weighting, data …

Bukola Titilayo Fagbemi, Bright Peter Saah, Augusta Ihuoma Nduka +1

This systematic literature review traces the evolution of ESG reporting from 2000 to 2025, covering frameworks like GRI, SASB, TCFD, IFRS S1/S2, and CSRD/ESRS. It finds that regulatory reforms and investor demand have driven institutionaliz…

CUI XIAOTIAN

This paper analyzes the evolution and future trajectory of ESG information disclosure in China within the context of global integration. It tracks the shift from voluntary environmental reporting to a structured framework with mandatory req…

Azergun, Hikmet Nazli

Based on two years of immersive fieldwork at a leading Norwegian sustainable finance institution, this dissertation reveals three 'impossibilities' that constrain sustainable finance: severe limitations of source data, unresolvable ethical …

Imen Ben Tahar, Dylan Possamaï, Xiaolu Tan

This paper characterizes optimal incentive schemes for ESG disclosure in a continuous-time principal-agent setting. A risk-averse principal contracts with heterogeneous agents whose disclosure signals correlate with a traded climate risk fa…

null Li Junxuan

This meta-analysis examines the impact of ESG disclosure on audit processes. Results show a significant positive association between high-quality ESG reporting and audit quality, especially in risk identification, compliance checking, and s…

Radosveta Krasteva-Hristova, Diana Papradanova, Ventsislav Vechev

This study maps the intellectual and thematic landscape of sustainability reporting research across ESG, integrated reporting, and circular economy (CE) using bibliometric analysis of 1,611 articles from Scopus. Co-word analysis, thematic m…

Dr Abhishek Baplawat, Ramya Janardhan, Rashmi M G +3

This study proposes a fintech-driven framework using blockchain smart contracts to automate and enhance transparency in ESG reporting, addressing fragmentation and greenwashing. It encodes reporting obligations, automatically validates sust…

Widyaningsih Azizah,, Handayani,, Sartono, +3

This study systematically reviews the role of forensic audit, digital forensics, and corporate governance in strengthening sustainability disclosure integrity. Analyzing 22 Scopus articles, it finds forensic audits effective for fraud detec…

Maretno Agus Harjoto, Hu Dan Semba

This study examines the relationship between ESG and the adoption of key audit matters (KAMs) in Japan. It finds that firms with higher ESG scores are more likely to adopt KAMs early and disclose more KAM items. Post-KAM, these firms face h…

N. Narsa Goud

This study examines the impact of ESG disclosure and R&D investment on financial performance for Indian listed firms. Using panel data models, it finds that overall ESG disclosure positively correlates with ROE, ROA, and Tobin's Q. Environm…

Gabriela Dubcová, Emil Velinov, Martina Kosikova

This study investigates ESG integration in large European enterprises under CSR Europe, analyzing ESG behaviors via seven criteria. It finds environmental strategies significantly impact revenue but reveals disparities in ESG integration. T…

Vikniswari Vija Kumaran, Abdelhak Senadjki, Farah Akhtar

This study empirically examines how digital leadership, digital orientation, digital culture, and ESG reporting drive the economic performance of Malaysian SMEs. ESG reporting partially mediates the link between digital orientation/culture …