GX & Decarbonization Research

Mahfoudh Hussein Mgammal, T. Alruwaili

This study examines how capital structure and strategic drivers (ESG, R&D, digitalization, board diversity) affect profitability in Saudi Arabia during Vision 2030. Using fixed-effects panel regression on 2067 firm-year observations (2018-2…

Leal, Rubens Savaris, Bortolotti, Mônica Aparecida, Novak, Maricléia Aparecida Leite +4

This study examines the relationship between the quality of ESG disclosure and informational asymmetry in Brazilian listed companies. Using quantitative methods, it links disclosure levels to proxies like bid-ask spread. It also discusses t…

Ms. Kavita Pareek, Dr. Roopali Prashant Kudare

This study examines the relationship between financial characteristics and ESG adoption readiness in five Indian food processing companies (FY2023-2025). Using a Financial Readiness for ESG Adoption Index (FREI) based on profitability, liqu…

Rauf F.

This paper empirically examines how executive turnover affects the quality of corporate social responsibility (CSR) disclosure, with political embeddedness as a moderator, using Chinese firm data. It suggests that executive changes alter di…

Makhathini R. Lungani, K. Aliamutu

Analyzing 64 JSE-listed non-financial firms (2018-2023), this study finds ESG disclosure negatively associated with ROA but positively with ROE and ROIC, suggesting short-term costs yet long-term value creation in an emerging market context…

Intan Nur Lizsa, Lisa Rahmawati, Agus Triyani +1

This study analyzes the sustainability report of Indonesian mining company PT Alamtri Mineral Indonesia Tbk for 2025 against GRI Standards 2021, assessing materiality, transparency, and accountability. It found 80 of 117 indicators disclose…

César Daniel Reyna Ugarriza

This paper proposes a peer-based governance system for Peruvian mining, led by SNMPE and aligned with ICMM. It complements state regulation and existing certifications by adding preventive mechanisms for social, environmental, and operation…

null Ina Nusuki

This systematic literature review synthesizes evidence on firm value determinants in the green-digital era. Based on 42 studies, it finds that green determinants (e.g., environmental/carbon disclosure, ESG performance, green investment) are…

P. Roy

This study analyzes the nonlinear relationship between inward and outward FDI and corporate ESG performance using 6,511 firm-year observations from G20 emerging economies (2014-2023). It finds a U-shaped effect for inward FDI and an inverte…

S. Hou

Using data from Chinese listed firms (2010-2020), this study finds that indigenous religious culture (Buddhism and Taoism) significantly reduces corporate carbon emissions. The effect operates through enhanced CSR, eased financing constrain…

B. Solikhah, Edi Sarwono, Fina Khurul Aini

Analyzing Taiwanese listed firms (2016-2023), this study finds that energy management performance improves while GHG emission performance stagnates, with weak correlation between the two. It highlights the effort-outcome gap in corporate cl…

Joni Hendra, Khusnik Hudzafidah, Feni Wilamsari +1

This study analyzes 150 eco-friendly SMEs in East Java, Indonesia, using PLS-SEM to examine the impact of green finance and green innovation on business performance. Both positively affect performance, mediated by environmental sustainabili…

Nontuthuko Khanyile, M. Phesa

This study evaluates tax transparency reporting among top 40 JSE-listed firms, distinguishing mandatory and voluntary disclosures. Findings show high compliance with mandatory requirements but selective voluntary transparency, lacking detai…

Zongjun Zhang, Xinyu Dang

This study examines whether insurance institutional ownership, as patient capital, is associated with corporate resilience using panel data from Chinese A-share firms (2008-2024). Constructing a multidimensional resilience index, the author…

Akram Ramada, Mohamed Ahmed Shemeis, Ahmed Moustafa Aldabousi +1

This study analyzes how green finance and ESG practices affect multidimensional corporate performance among UAE-listed firms using structural equation modeling. Results show positive and complementary effects on efficiency, effectiveness, s…

Ayşegül Yıldırım, Kasırga Yıldırak

This study develops an MRV-oriented sustainability internal audit framework for state-owned agricultural enterprises and pilots it at three TIGEM sites in Turkey. Using 88 indicators from GRI, B Corp, IRIS+, and EU Green Deal, it shows aggr…

Pradita Andina Kurnia Putri, Titiek Rachmawati

This study qualitatively analyzes green accounting disclosures in the 2023 Sustainability Report of PT Sinergi Gula Nusantara (SGN), an Indonesian state-owned food company, guided by POJK No.51/2017, GRI Standards 2021, and green accounting…

Samihah Hanim Mohamad, J. Sulong

This study employs an AI-assisted systematic review (Scopus AI) to synthesize the literature on Shariah compliance and corporate governance. Findings show Shariah compliance strengthens board effectiveness, internal controls, transparency, …

Lidya Martha, Nurul Izati, Aminar Sutra Dewi +2

This study analyzes the impact of managerial ownership and CSR disclosure on firm value in the Indonesian property and real estate sector. Using panel data from 23 companies for 2019-2023, regression results show that managerial ownership h…

Monica Singhania, Deepika Swami

This meta-analysis synthesizes 50 studies (2011-2024) across 15 countries to examine the ESG-cost of equity (CoE) relationship. It finds a positive association, which is weakened in countries with strong governance and high sustainability c…