GX & Decarbonization Research

Dr. Shankar Subramanian Iyer, Dr Brinitha Raji, Deepika Arora +1

This scoping review synthesizes 120 peer-reviewed studies to identify five ESG myths (confusion with CSR, large-firm-only relevance, guaranteed outperformance, mere reporting, uniform stakeholder preferences). Implementation barriers span s…

Munazir Hussan Khan, Om Prakash Ghadai ,, A. Pattnaik +1

This paper systematically reviews corporate carbon management strategies and pathways to net-zero. It highlights the importance of ESG frameworks, renewable energy, CCUS, and digital technologies like AI and blockchain. Implementation chall…

Acharya G.

This paper discusses how ESG serves as an indicator of corporate financial health and sustainable goals. Though no specific analysis is provided, it highlights the importance of ESG disclosure.

Yash Periwal, Kamal De Krishna, Dr. Ankit Raj Singh

This review synthesizes evidence from over 50 papers on how corporate governance mechanisms (board independence, gender diversity, CEO duality, ownership structure, sustainability committees) influence ESG performance and sustainability rep…

Ellili N.O.D.

This paper conducts a bibliometric analysis and systematic review of ESG disclosure literature, identifying current key topics and proposing future research directions. It contributes to mapping the research landscape and pinpointing gaps, …

Arif M.

This paper examines the impact of non-financial reporting regulation on European firms' ESG disclosures and earnings risk. It provides empirical evidence on how regulation improves disclosure quality and affects risk.

Yifei Fang

China's shift to mandatory sustainability reporting in 2022 is examined through a synthesis of 17 coded studies. Benefits include lower default risk, improved earnings quality, and stronger innovation. However, effects vary with enforcement…

Veliota Drakopoulou

This study examines the market impact of ESG report releases on the Abu Dhabi Securities Exchange (ADX) from 2021 to 2025 using an event study. Results show no significant abnormal returns or trading activity, indicating limited price disco…

Hąbek P.

This paper evaluates ESG software solutions for sustainability reporting in manufacturing, comparing features and applicability to guide practitioner choice.

Martinez-Meyers S.

This paper analyzes the impact of the EU's Sustainable Finance Disclosure Regulation (SFDR) on ESG performance and risk in the fund industry from a multi-regional perspective. It suggests that the regulation has influenced investment behavi…

Primec A.

This paper analyzes the implications of new EU legislation, including the Corporate Sustainability Reporting Directive (CSRD) and the Due Diligence Directive, on corporate social responsibility and director duties. It examines expanded repo…

Yu M.

This study examines the global impact of ESG information from diverse sources and regulatory mandates on analyst forecasts. It analyzes how different disclosure frameworks and regulations affect forecast accuracy, offering implications for …

Hasan E.F.

This study examines the impact of digital innovations on ESG disclosure quality, finding that policy stability moderates this relationship. Digital technologies enhance disclosure, but policy instability may dampen these benefits.

Derrick Fyffe

This conceptual study argues that governance architecture, not mere disclosure or climate ambition, is key to successful ESG integration in banks. It synthesizes corporate governance, climate risk, and prudential regulation to propose a Gov…

Yara Ibrahim, Khaled Hussainey, Taghred Moukhtar Sayed Moawad

This study develops an ESG prediction framework using ensemble machine learning under the Design Science paradigm. Using Refinitiv and Bloomberg firm-level data, it finds ESG performance moderately forecastable, with ensemble methods outper…

Keileen Sophia Mendez Sanchez

This paper analyzes the structural limitations of self-reported ESG data and advocates for independent verification using satellite imagery and geospatial analysis. It argues that as global disclosure requirements intensify, a shift from st…

Li Wang, Hanyu Zhou, Jing Liao +1

This paper empirically examines how ESG performance drives corporate low-carbon transformation using Chinese firm-level data. It finds that better ESG ratings reduce financing costs and spur innovation, leading to significant carbon emissio…

Laxman Tandan, R. Pradhan, S. Samarakoon +1

This systematic literature review synthesizes the state of knowledge on ESG disclosure dynamics and its effects on firms' capital market outcomes. Using bibliometric and thematic analysis, it finds that ESG disclosure affects cost of capita…

Haidong Bai, Miao Yu

This study examines how ESG engagement influences corporate value using large firm-level data through 2024. It finds that ESG raises valuation partly via green innovation and lower capital costs, with stronger governance and digital capabil…

Ziyi Feng

This systematic review synthesizes theoretical mechanisms and empirical evidence on ESG performance and corporate financing costs, drawing from studies in China, the UK, and the US. It finds that superior ESG performance generally reduces b…