GX & Decarbonization Research

Ika Putri Fitri Ajiani, Khairunnisa

This study experimentally examines how the completeness of ESG disclosure affects investor preferences. Using a between-subject design with 180 participants, it finds that complete ESG disclosure significantly increases investor preference …

Aliya Naseem, Simona Franzoni, Ofelia A. Palermo +1

This study extends intellectual capital theory by showing how digital transformation codifies social capital into structural capital for ESG reporting in SMEs. Using mixed methods on Italian and Pakistani SMEs, it identifies two distinct pa…

Yasean Tahat, Wasim Al-Shattarat, Ahmed Hassanein +3

This study examines the impact of ESG performance on stock prices and the mediating role of board gender diversity (BGD). Using 9,543 firm-year observations from 15 countries (S&P 1200 index, 2012-2020), it finds a positive relationship bet…

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This paper addresses the divergence in ESG ratings by proposing a group decision-making approach. Although the full abstract is unavailable, the work likely aims to improve consistency in ESG evaluation.

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This paper analyzes how competition among ESG rating agencies affects rating quality. It examines theoretically and empirically the effects of intensified competition on the accuracy and consistency of ratings. The findings have important i…

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This paper analyzes how ESG rating uncertainty affects sustainable investment decisions, exploring rating divergence and its implications for investor behavior and market efficiency.

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This paper systematically reviews the literature on green finance and ESG disclosure, summarizing the current state of research and identifying gaps. It provides directions for future studies and policy development.

Šneideraitienė, Lina, Lazdiņa, Ingūna

This study develops a structured double materiality factor framework for the circular economy and international goods trade, particularly fintech-enabled supply chains. Using a mixed-methods approach including literature analysis, empirical…

Michael Oppong

This study examines how the maturation of ESG disclosure practices across 20 African capital markets narrows the gap between reported and verified sustainability outcomes. It finds that as disclosure frameworks evolve, the reliability of re…

Fikunawa B, MISHI S

This paper examines the impact of financial development and institutional quality on environmental degradation in Namibia from 1990 to 2023 using ARDL. It finds that institutional quality exacerbates degradation through a scale effect, whil…

Chinonso Victor Anidiobi, Chinonyerem Kindness Madu, Chikaodili Glory Napoleon

This paper critically analyzes the current state of ESG integration in Nigeria's financial sector, identifying five key barriers: weak policy frameworks, prohibitive costs, short-term profit orientation, lack of awareness, and data deficien…

Ashish Adholiya

This paper examines the impact of regulatory pressure on ESG disclosure quality and its link to circular economy transition in India's carbon-intensive industries. It suggests that stronger regulation improves disclosure transparency and ma…

Maurizio Pompella, Lorenzo Costantino

This paper examines whether improvements in environmental performance within ESG frameworks translate into revenue growth for multinational firms. Using multi-stage modeling (dynamic framework, PCA, DEA efficiency benchmarking) on 16 firms …

Nguyen P.

This paper argues that trust acts as a catalyst in the virtuous cycle between ESG disclosure and corporate performance. It posits that trust enhances disclosure quality and investor response, leading to improved performance outcomes.

Geetanjali

This paper discusses the importance of energy security and ESG integration in Indian capital markets, offering recommendations for building sustainable capital markets. It analyzes how integrating energy sector considerations with ESG facto…

Jennifer O'Hare

This article argues that the SEC's upcoming ESG disclosure rules overlook the governance ('G') component. It contends that disclosing environmental and social risks alone is insufficient; shareholders also need governance information to ass…

N. Ovsiuk, A. V. Ivanova

This paper examines sustainability accounting and reporting practices in Ukrainian business management, highlighting challenges in integrating non-financial reporting. Through case studies of two postal/delivery companies (Ukrposhta and Nov…

Bijin Philip, Lakshmi Shetty

This paper examines how the quality of ESG disclosure, particularly the absence of greenwashing, affects investment decisions of Millennial and Gen-Z investors. It suggests that disclosure credibility directly influences younger investors' …

Rinny Meidiyustiani, I. Lestari

This study examines the effect of ESG disclosure on financial performance of consumer non-cyclicals firms in Indonesia. Using PLS-SEM, it finds that ESG disclosure positively affects financial performance, while firm size positively affects…

Talitha Rahmi Ardiyanti, Bambang Sugeng, Nurika Restuningdiah

This study empirically analyzes the impact of ESG disclosure on corporate investment efficiency using data from Indonesian manufacturing companies. The findings show that ESG disclosure improves investment efficiency, clarifying the transmi…