GX & Decarbonization Research

Harith Adnan Mohammed, Salam Anwar Ahmed, Najah Hawar Saeed Bazzaz

Using panel data of 1,000 Chinese listed firms (2012-2024), this study finds AI adoption positively correlates with sustainable productivity (β=0.115) and green finance intensity. However, ESG effects appear driven by cross-sectional select…

V Nguyen

This study examines internal factors influencing ESG reporting readiness among 130 Vietnamese enterprises across manufacturing, finance, and service sectors. Using multiple regression analysis, it finds that management awareness has the str…

Ali Hamza, Muhammad Danish, Muhammad Umais, Hassan Raza

This paper provides a bibliometric review of sustainability and ESG in financial reporting literature, identifying research trends, key themes, and future directions.

Sarika Jain, Preeti Sharma

This paper reviews literature on metaverse and sustainability, linking to UN SDGs, using bibliometric analysis and TCCM framework on 72 articles (2004-2024). It categorizes research into four clusters: tech integration, smart cities, digita…

So-Hyun Park, Seung-Chul Kim, Paul C. Hong +1

This paper uses a comparative qualitative case study of five Korean multinationals to examine how ESG commitments are translated into strategy, resource allocation, and operations. It finds that effective ESG performance depends on governan…

S. Hosseini

This paper applies Commonist Value Theory to argue that corporate sustainability programs in agri-food systems structurally fail to deliver transformation. It distinguishes True Value (life-supporting) from Fetish Value (capital-accumulatio…

Khanh Huy Nguyen, M. Tran, V. Ho

This review integrates 547 peer-reviewed articles (2007-2025) on sustainable consumption and CSR using co-citation, bibliographic coupling, keyword co-occurrence, and co-authorship analyses. It identifies eight knowledge domains, including …

Robert Jao, Paulus Tangke, Anthony Holly +2

This study examines the influence of ownership structure on firm value through the mediating role of corporate social responsibility disclosure (CSRD) in Indonesian manufacturing firms. Institutional ownership positively affects CSRD, while…

Taha Almarayeh, Sajead Mowafaq Alshdaifat, Esraa Esam Alharasis +1

This paper empirically examines the relationship between corporate board effectiveness and ESG disclosure practices among firms in the Middle East and North Africa (MENA) region. It investigates whether board characteristics such as indepen…

Yanti, Shandy Aurellia Renata

This study examines the impact of ESG disclosure and ESG financial materiality disclosure on financial performance of Indonesian energy companies (19 firms, 2022-2024) using panel data regression. ESG disclosure is measured by GRI Standards…

S. Chandra Sekhar

This study examines how ESG pressure influences green innovation investment in environmentally sensitive industries. Using survey data from 372 managerial professionals, it finds that ESG pressure positively affects green innovation investm…

Salem M.R.M.

This paper analyzes the linear and non-linear effects of ESG pillars and ESG disclosure on the financial performance of banks in five ASEAN countries. Findings suggest that the relationship may vary beyond certain thresholds, implying that …

Vidyadhara Hegde

This bibliometric study examines the relationships among intellectual capital (IC), ESG disclosure, and sustainable corporate performance. It finds that green intellectual capital translates green strategic intent into green process innovat…

Sachin Sudhakar Birari, Dr. Nilesh R. Berad

This study uses Fuzzy AHP to analyze key factors for optimizing sustainability in pharmaceutical companies, with regulatory compliance, transparency, and sustainable clinical trials identified as most critical. Mid-level factors include was…

Krisnina Maharani Putri Baiq, Ely Windarti Hastuti, Animah +1

This study examines the impact of carbon emissions and climate change disclosure on firm value using a sample of 24 low-carbon leader companies listed on the Indonesia Stock Exchange (2022-2024). Results show that carbon disclosure has a ne…

(著者不明)

This paper presents a case study of environmental management initiatives at Sekisui Chemical Group, outlining the company's environmental policies, specific actions, and results.

(著者不明)

This paper presents the sustainability management practices of Japan Air Tech. While specific initiatives and metrics are not detailed, it serves as a case study of integrated ESG management in a Japanese company.

Dunhong Jin, Roni Michaely, Menghan Wang

This paper examines the stock selection processes of ESG funds and evaluates their environmental and financial outcomes relative to benchmarks. ESG portfolios reduce overall emissions by 36%, but over 90% of this reduction comes from exclud…

Florian Berg, Jess Cornaggia, Cristian Foroni +1

This study documents a 'traffic light effect' in MSCI ESG ratings: companies systematically bunch just below rating thresholds, because the rater faces pressure to avoid frequent changes that would trigger portfolio rebalancing costs for su…

Dov Solomon, Ido Baum, Rimona Palas +1

This paper provides causal evidence that higher ESG scores lead to more reliable financial disclosure, using the Business Roundtable's 2019 Statement as an exogenous shock. Analyzing 2,386 U.S. firms from 2016-2021, it shows ESG frameworks …