GX & Decarbonization Research

Fateh Belouadah, Hassan Ali Alqahtani, Howaida Mohamed Fadol Mohamed +3

This study examines the impact of ESG disclosure on firm value among 67 non-financial Saudi listed firms using dynamic GMM. ESG disclosure positively affects Tobin's Q, while leverage has a negative effect. Board independence moderates the …

Neha Wankhede, Dr. Namrata Deshmukh

This review examines ESG reporting practices in Indian REITs, analyzing disclosures from major REITs. It finds that while firm-level governance improves consistency, lack of REIT-specific standards hinders comparability. Stronger regulation…

Tho Hoang Nguyen, Loi Huynh, Nha Minh Nguyen

This study examines the impact of green innovation capability (GIC) and ESG ratings (ESGR) on firm value (FV) in ASEAN-6 countries, with energy transition (ETR) as a moderator. Using GMM on 14,030 firm-year observations (2020-2024), it find…

Rozilah Shabor Rameli, Ahmad Shahrul Nizam Isha, Paras Behrani

This study examines the relationship between ESG practices and CO₂ emissions intensity in Malaysia's listed energy firms using panel data from 2018-2024. Pooled OLS regressions reveal a negative association, with the environmental pillar mo…

(著者不明)

This paper critically examines how the integration of ESG into financial markets transforms sustainability into a strategic financial asset, analyzing firms' use of ESG signaling for reputational management alongside aggressive tax planning…

Risna Wijayanti, T. A. Masron, Zelfi Nur Azizah +2

This study examines the relationship between intellectual capital (IC) and sustainable finance (SF) and maps their influence on dynamic financial performance (DFP). A bibliometric analysis of 532 Scopus articles (2015–2024) identifies publi…

Wiwik Utami, Erna Setiany, Rieke Pernamasari +1

This study examines the impact of intellectual capital (VAIC), ESG scores, and carbon emission disclosure (CEDI) on firm value (MVA) in Indonesian healthcare firms. Results show only VAIC has a significant positive effect, while ESG and CED…

P. Catalfo, Daniele Virgillito, C. Ledda

This case study of an Italian manufacturing and technical services firm examines integrating psychosocial risk (work-related stress) into ESG reporting. It proposes the Stress-ESG Business Impact Framework, linking organizational health ind…

K. A. Popov, Ekaterina A. Pischikova

This study analyzes panel data from 56 large Russian non-financial public companies to assess the impact of independent director characteristics on voluntary ESG disclosure. It finds that female independent directors and foreign independent…

Suci Ramadhani, Mukhzarudfa Mukhzarudfa, Wiwik Tiswiyanti +1

This study analyzes sustainability reporting quality in the transport and logistics sector on the Indonesia Stock Exchange (IDX) from 2021-2024. Using 114 GRI indicators with binary scoring, it finds ASSA has the highest quality, GIAA shows…

Chakanetsa Patrick Korera, Elia Madondo

This study analyzes the relationship between ESG disclosure ratings and financial performance for 99 companies listed on ten Southern African Development Community (SADC) stock exchanges from 2018 to 2024. Governance disclosure scored highe…

Aso Abdullah, Khaoula Omhand, Aminul Islam

This study examines how audit committee and sustainability committee characteristics affect ESG disclosure quality using a panel of UK FTSE350 firms. It finds positive associations but complementary/substitutive interactions between the two…

Moses Nyakuwanika

This qualitative study explores how Zimbabwean firms use Environmental Management Accounting (EMA) and climate risk disclosure amid climate policy uncertainty. Through in-depth interviews, managers interpret policy uncertainty as requiring …

A. Bykov

This paper identifies key directions for ESG integration in the banking sector, including green and transition finance, ESG lending, borrower ESG scoring, sustainability disclosure, and digitalized monitoring. It highlights limitations such…

Dana Chabová, Emília Palkechová, Nina Majerovičová +1

This paper critically examines ESG frameworks in Latin America and the Caribbean, arguing that despite rapid growth in sustainable finance, persistent poverty, inequality, and climate vulnerability remain. It proposes that ESG should serve …

Nouran Nabil Abdelsalam Mahmoud Ellelly, Laila Aladwey, Abdelmoneim Bahyeldin Mohamed Metwally

This study examines the relationship between tax avoidance and cost of debt for non-financial firms in an emerging market, finding a positive association moderated by ESG disclosure. Higher ESG disclosure weakens the positive effect, implyi…

Muniru Sewanyina, Jackline Abenaitwe, David Nyambane

This systematic review of 20 studies on SME ESG disclosure identifies regulatory pressures (e.g., CSRD) and supply chain mimicry as primary drivers. It finds unique barriers such as resource deficits and 'greenhushing'—suppressing sustainab…

Henry Emife Monye-Emina, Samuel Umanah

This conceptual review examines sustainability reporting and ESG assurance in Nigeria. It finds that while ESG disclosures are increasing, assurance adoption is limited by lack of expertise, weak enforcement, and high costs. The paper calls…

Anna Maria Moisello, Pietro Gottardo, Giovanna Gavana

This study examines how board gender diversity (BGD) affects ESG disclosure in European family firms, with national culture as a moderator. Results show that BGD's effectiveness is reduced in high-power-distance and masculine cultures, but …

Almulhim A.

This study examines the relationship between ESG disclosure and firm performance, analyzing the moderating roles of board gender diversity and sustainability committees. The findings likely show that ESG disclosure positively affects perfor…