GX & Decarbonization Research

Ita Lestari, Risa Nurdzanah

This study analyzes the effect of board of commissioners' tenure on firm value with sustainability reporting disclosure as mediator, using 26 Indonesian manufacturing companies from 2020-2024. Path analysis shows board tenure has no signifi…

Rijal Habibulloh

This study analyzes the impact of sustainability report disclosure on firm value and the mediating role of corporate reputation, using data from Indonesian ESG leader companies. The panel data path analysis reveals that neither overall nor …

A. A. Batkunde, Erik Piterson Radjawane

This interpretive study explores ESG reporting practices in the public sector through values, ethics, and accountability. Using qualitative analysis of literature, sustainability reports, and policy documents, it finds ESG reporting serves …

Mihaela Zlateska, Ana M. Lazarevska, Марјан Николовски +1

This paper examines IoT-enabled ESG environmental reporting under CSRD, aligning with ESRS environmental indicators and analyzing cost implications. It discusses the efficiency gains from IoT data collection versus implementation costs.

Yuqing Xiao, Antonio Somoza López

This study analyzes the EU's NFRD impact on ESG performance using 19,036 observations (2010-2022) and a time-varying difference-in-differences method. Findings: NFRD improves overall ESG but environmental impact is limited; ESG gains are sm…

Shodiyeva Malika Shermatovna, Abdullayev Xurshidjon Nazrullayevich

This study analyzes the impact of ESG disclosure quality on corporate financial performance under IFRS S1/S2, using panel data of 2,847 firm-years across 24 jurisdictions from 2018-2024. Fixed-effects regressions show significant positive a…

Min‐Jae Lee, Taewoo Roh, Byung Il Park

This paper examines how peer comparison among MNE subsidiaries drives decarbonization strategies and how headquarters control moderates the link between those strategies and sustainable international business (SIB). Using survey data from 1…

Liu M.

This paper analyzes public perceptions of environmental, social, and governance (ESG) using social media data from China, providing insights into Chinese public attitudes toward ESG.

Abdullah Hasan H.

This paper analyzes the impact of sustainability reporting on corporate innovation. It suggests that mandatory reporting and increased transparency may foster R&D and new product development.

Gazzola P.

This paper investigates the readiness of Italian companies for sustainable process integration and reporting. It analyzes the extent to which companies have integrated sustainability into their operations and reporting practices, providing …

Cho C.H.

This paper proposes context-based double materiality as a way to move beyond traditional ESG assessments, offering a framework to better evaluate corporate impacts and dependencies on sustainability, with implications for disclosure practic…

Isti'anah Rizqullah, Dede Hertina

This study examines the effects of ESG performance and earnings volatility on Sharia-compliant stock price volatility using Indonesian data (ISSI, 2021-2024). ESG performance significantly reduces stock price volatility, while earnings vola…

Mr Mahammad Thauseef P, Dr. Abbokar Siddiq

This study evaluates ESG integration in Indian commerce curricula using a 20-indicator binary framework based on GRI, SASB, and SEBI-BRSR. Analysis of 30 NIRF-ranked institutions shows strong emphasis on governance and ethics but minimal in…

Salma Dewi Ambarsari, Titiek Rachmawati

This study examines the effect of sustainability report disclosure, corporate governance, and financial performance on firm value for 65 mining companies listed on the Indonesia Stock Exchange from 2022-2024. Using a sample of 15 firms, qua…

T. Pishenina, Natalia Kozitska, Nataliia Druzhynska

This study systematizes methodological approaches for verifying non-financial ESG indicators in corporate reporting of industrial enterprises. Based on empirical data from 35 firms, it reveals that internal verification dominates (51.4%) an…

D. A. Artyomenko

This paper compares how ESG factors are embedded in national economic policy across Russia, the EU, and China. It analyzes legal requirements, disclosure rules, classification criteria, and financial incentives, finding that the EU has a hi…

Eka Pertiwi I Dewa Ayu, Istri Pradnyarani Dewi Anak Agung, Lusi Setyandarini Surya Luh Putu

This study evaluates stakeholder engagement in sustainability reporting among Indonesian listed firms using GRI 2021. Most firms rely on symbolic, one-way communication rather than collaborative involvement. Sectoral characteristics influen…

Ismail Auwal Muhammad, M.Sc., Samson Okpanachi Daniel, M.Sc., Prof. Yohanna Gyang Jugu

This study examines the impact of audit quality on sustainability reporting credibility for 27 listed manufacturing firms in Nigeria. Findings show that audit firm size significantly enhances credibility, while auditor independence has a po…

Iryna Dutchak, S. Derevianko, U. Vytvytska

This paper reviews the impact of ESG reporting on the informational value of financial statements for institutional investors. It finds that ESG disclosure improves transparency, reduces information asymmetry, and enhances data reliability.…

Waleed S. Alruwaili, Mahdi Alhamami, Bandar Alanazi

This study examines how working capital determinants affect ESG disclosure using data from Saudi listed firms (2018-2022). It finds a positive association between working capital and ESG disclosure, especially among larger firms and during …