GX & Decarbonization Research

P. S. Kalachev, О.N. Tarasova

This paper empirically examines the relationship between corporate responsibility and business sustainability in Russian healthcare and pharmaceutical firms amidst strengthening ESG and non-financial disclosure. It finds that corporate resp…

Tautvydas Ragulskis, Valdonė Darškuvienė, Renatas Kizys +1

Proposes a new ESG scoring methodology tailored for small and medium-sized enterprises, addressing their unique constraints and needs. The approach aims to make sustainability assessment more accessible and practical for SMEs, filling a cri…

Marudut Rizky Martin Purba, Winda Ryzka Aulia Rahmaningrum, Resi Ariyasa Qadri

This study examines the effect of ESG scores on profit informativeness (measured by Future Earnings Response Coefficient) for MSCI Indonesia Index firms. Quantitative results show no significant effect, but qualitative findings indicate ESG…

E. Rahmadani, Tio Devilishanti

This study analyzes the effect of ESG disclosure on stock returns for 15 mining companies listed on the Indonesia Stock Exchange (2020-2024). Governance disclosure has a negative significant effect, while environmental and social disclosure…

Iswor Luitel

This narrative review explores the evolution of ESG practices in the Nepalese banking industry, from CSR to ESG, and their impact on profitability. It finds Nepal in an early stage, relying on voluntary CSR disclosures, and discusses regula…

Elvani Ananta Sutedjo Sanjoto, Melisa Anggraini, A. Najmuddin

This study examines the effect of managerial ownership on financial statement fraud and the moderating role of ESG disclosure score. Using data from 55 companies in Southeast Asia (2015-2023), it finds that managerial ownership reduces frau…

R. Tiwari, S. G. Maji

This study finds a U-shaped relationship between corporate governance efficacy (CGE) and ESG performance among Indian non-financial firms. It shows that audit quality, especially Big-4 auditors, moderates this relationship by allowing firms…

Monica Serreli, Manuela D’Eusanio, Luigia Petti

This paper proposes a social risk-based decision-making approach integrating Social Organisational Life Cycle Assessment (SO-LCA) and risk mapping to support the European Corporate Sustainability Reporting Directive (CSRD). A case study on …

Lilis Renfiana, Mohammad Ridwan, Ali Akram kadhim +3

This study develops a framework integrating Maqāṣid al-Sharīʿah and ESG for Sharia capital market indices. It proposes a Three-Tier Framework with 22 measurable indicators aligned with GRI and AAOIFI standards, validated through case studie…

Aindrila Chakraborty, Debapriya Banerjee, Aparajita Roy

This study examines CSR and ESG integration in four global tech firms (Dell, LG, Samsung, Vivo) using secondary data from 2020-2024. It finds convergence between CSR strategies and ESG metrics, highlights governance mechanisms, and notes ch…

Chika Almalia Agisti, Luthfiyyah Khaira Zahra, Arim Nasim

This study analyzes the philosophical foundations of ESG. Ontologically, ESG is a hybrid reality of objective and social construction. Epistemologically, valid ESG knowledge requires a holistic synthesis of rational, empirical, and critical…

I. Agustia, Ni Nyoman Sri Rahayu Damayanti, A. Sari

This study analyzes the impact of ESG disclosure, leverage, and firm size on ROA (financial performance) and PBV (firm value) for automotive firms listed on the Indonesia Stock Exchange (2022-2024). Using panel data regression, it finds tha…

Muhammad Dedat Dingkoroci Akasumbawa, Abdul Qoyum, Misnen Ardiansyah

This study examines how corporate governance mechanisms affect Islamic green banking disclosure (IGBD) in Indonesia and Malaysia, with bank size as a moderator. Using a novel IGBD Index (IGBDI) grounded in Shariah principles, panel data (20…

Made Arvin Ariantara, M. G. Wirakusuma, Eka Ardhani Sisdyani +1

This study examines the effect of CSR disclosure on firm value with capital structure as a moderator, using a sample of 301 Indonesian firms over 2021-2024. Results show a positive and significant relationship between CSR disclosure (based …

P. Vouros, Nikolaos Alexandros Androne, S. Allan +3

This paper proposes a methodological framework to assess corporate social responsibility reporting and materiality analysis. While the abstract is unavailable, the framework likely contributes to improving the quality of sustainability disc…

Elena Claudia Badea Florea, Liliana Ionescu Feleaga

This paper examines how AI and sustainability reporting requirements (CSRD, ESRS) transform the role of audit committees. Using Romanian listed companies as cases, it highlights the need for integrating multidisciplinary skills (financial, …

Eleonora Stancheva Todorova

This systematic literature review examines how automation (AI, ML, blockchain) and sustainability reporting jointly transform the accounting profession. It finds that automation shifts accountants to analytical roles while expanding reporti…

Nawal ALtawati, Sondos Badwan, Esraa Milad

This case study of SK Marble and Granite Company in Libya examines how sustainability accounting improves financial reporting quality. Using GRI standards, it finds that environmental, social, and economic disclosures enhance reliability, t…

Yew Hua Ling, Y. Tham, L. Jong

This study examines how sustainability committees and female directors affect SDG disclosure breadth among Malaysian listed firms. Using a panel of 1,958 firm-year observations, it finds that sustainability committees significantly enhance …

Tarek Ben Noamene

This qualitative study examines how Tunisian listed companies appropriate global ESG standards. It reveals divergent trajectories from symbolic compliance to deep integration and proposes a three-phase appropriation model (Reception, Refram…