GX & Decarbonization Research

Rika Nur Widiastutik, Syaiful Iqbal, Wuryan Andayani +1

This study analyzes the relationship between ESG disclosure and tax avoidance in an emerging country, examining the moderating role of family ownership. Empirical evidence shows that family ownership influences the effect of ESG disclosure …

Yulius Paul Pian, Sari Rusmita, Umiaty Hamzani

This study examines the effect of ESG disclosure on company value (Tobin's Q) and the moderating role of profitability (ROA) for Indonesian listed firms (2020-2024). Using fixed effects panel regression, ESG disclosure had no significant di…

Siti Fatimah, Dian Fahriani, Kafidin Muzakki +1

This study examines the impact of ESG disclosure (using GRI Standards 2021) on firm value (Tobin's Q) for Indonesian basic materials sector firms from 2020-2024. Individually, environmental, social, and governance disclosures are not signif…

Zhiwei Jin, Jie Qin, Makoto Kakinaka

This study examines the impact of ESG disclosure on analyst coverage and green innovation. It finds that increased disclosure attracts more analyst attention, which in turn fosters corporate green innovation.

Alfa Vivianita, Indira Januarti, RR Karlina Aprilia Kusumadewi

This study examines the effect of ESG disclosure on corporate profit using sales as a mediator, based on 46 Indonesian listed firms (2017-2022). Path analysis shows that ESG disclosure and sales significantly affect profit, and ESG disclosu…

Fahru Azwa Mohd Zain, SitiFariha Muhamad, Hazrin Izwan Che Haron

This study examines integrating data analytics and sustainability in Malaysian accounting education. It finds gaps in students' advanced analytics skills and sustainability literacy, emphasizing ESG reporting and carbon accounting. The prop…

Mariia Kovalova

This article examines the role of global standardization and certification in enhancing competitiveness of international companies. It argues that traditional factors are replaced by integration into global ecosystems through uniform standa…

Hanson Obiri-Yeboah, F. Tetteh, C. Amoatey +1

This study extends RBV by examining how TQM practices and quality culture affect sustainable supply chain performance in resource-constrained SMEs. Analyzing survey data from 400 Ghanaian manufacturing SMEs, it finds that strategic planning…

Silmy Auliya Zahra, Sofik Handoyo, Gia Kardina Prima Amrania

This bibliometric study analyzes 2,546 Scopus-indexed articles to map the intellectual structure and thematic evolution of research on CSR, ESG disclosure, green innovation, sustainability reporting, and environmental performance. Results s…

S. Abdelfattah, Tânia Menezes Montenegro

This study examines the association between Integrated Reporting (IR) quality and tax avoidance among South African listed firms (2012-2021). Using EY Excellence in IR Awards rankings, it finds no overall significant relationship, but a neg…

G. Niyazova, G. Menlibekova, U.Zh. Toyakova

This paper presents a theoretical analysis of sustainable development and higher education in the digital era, linking education quality to university social contribution and SDGs/ESG values. It examines quality assurance methodology using …

Fahru Azwa Mohd Zain, Wan Amalina Wan Abdullah, R. Jaffar +1

This paper develops a framework to integrate data analytics into accounting curricula at Malaysian higher education institutions, targeting SDG and ESG competency gaps. A mixed-method study finds students skilled in Excel but lacking profic…

Deepti Bhargava, Dr. Sonali Sneha

This paper conceptualizes the pre-decisional accountability gap, the interval between accounting stimuli (e.g., audit observations, sustainability claims, whistle-blower signals) and formal accounting responses. It proposes the Inner Engine…

Y. Kuzlyakina, V. Zamula, O. Kuznetsova +3

This study examines the Russian meat industry's progress toward SDGs (2, 3, 9, 13) and ESG integration. Using expert surveys and questionnaires, it identifies barriers and provides recommendations for sustainability enhancements.

О.П. Богомаз

This paper proposes a theoretical and methodological framework for an accounting and audit mechanism tailored to enterprise sustainable development management. It argues that traditional financial accounting is insufficient for reliable ESG…

Irina Cosnicean, Irina Raevscaia

This paper investigates how the quality of information in sustainability reports (accuracy, clarity, completeness, relevance, verifiability) affects stakeholder credibility. Through content analysis of reports from multiple sectors, it find…

M. Wynn, P. Jones, Bilgin Metin

This study examines how large nanotechnology companies address challenges through CSR, finding limited recognition of nanotechnology impacts in their policies. It proposes an assurance-based framework using ISAE 3000 and ISO/IEC TS 5723 to …

S. Thunga, Mval Narasimha Rao, B. Krishnaiah +2

This study proposes a theoretical framework (DSACF) explaining how digital ESG communication affects investor trust and green finance behavior. It integrates sustainability accounting, stakeholder, legitimacy, signaling, and social learning…

Irsan Herlandi Putra, Amelia Setiawan

This article conceptually examines the role of internal control as a foundation for the quality of ESG disclosure in Indonesian state-owned banks. Through a structured narrative literature review, it finds that internal control quality is c…

D. Kushwaha, Ritesh Singh, Sameer Kumar +3

This study analyzes the impact of chemical toxicity from fertilizer production on ESG performance using BRSR disclosures from 10 Indian listed firms (FY23-25). A strong inverse relationship between toxicity index and CRISIL ESG ratings is f…