GX & Decarbonization Research

Taban Saadi Pasha

This paper analyzes overlapping risks between financial and non-financial disclosures at Emirates NBD, finding five risks: regulatory, reputation, cybersecurity, human capital, and climate. Using mixed methods (case study, content analysis,…

Ummi Nurun Nissa, N. D. Hendranastiti

This study empirically examines the effect of ESG disclosure on investment-financing maturity mismatch using a fixed effects panel regression on 76 listed non-financial firms from ASEAN-4 (Indonesia, Malaysia, Thailand, Philippines) from 20…

R. M. Ellahi, J. Qureshi, M. H. Farooqui +2

This study proposes two pathways for generative AI to enhance supply chain sustainability: automated reporting and predictive analytics. PLS-SEM analysis shows predictive analytics is the strongest predictor, with regulatory pressure and su…

Mohd Faizuddin Muhammad Zuki, Muhammad Arif Fadilah Ishak, Hassan Muhammad Hafiz

This study evaluates how six Islamic banks in Malaysia operationalize green finance and sustainability through content analysis and a Green Banking and Sustainability Index (GBSI). Scores range from 40.3 to 66.7, indicating moderate but une…

Jan Marvin Apel, P. Velte

This systematic review of 70 archival studies examines how within-gender heterogeneity in board diversity (e.g., executive vs. non-executive roles) relates to ESG performance and reporting. It finds consistent positive effects from female n…

Dessy Adelin, Primadonna Ratna Mutumanikam, Laela Lanjarsih +3

This literature review analyzes the gap between corporate sustainability claims and actual environmental performance (greenwashing and greenfraud). It identifies market pressure, weak regulations, and lack of independent verification as dri…

Diva Bestiaulia, Aang Munawar, Tri Marlina +1

This systematic literature review examines the relationship between sustainability accounting and investment decision-making from 1990 to 2025, identifying key themes, challenges such as standardization and regional imbalances, and proposin…

Şeyda Ok

This study develops the Carbon Communication Quality Index (C-Comm Index) using a Fuzzy SWARA framework to evaluate credibility and transparency in sustainability marketing. Expert judgment weights dimensions such as transparency, evidence-…

Larthia Gaspari, M. Guidi, Marco Giuliani

This study investigates how a municipally owned enterprise (MOE) in Italy uses SDG reporting to balance public and private expectations. Through a qualitative case study, it shows that reporting serves as a sensemaking and governance tool t…

Kerstin Forster, Lucas Keil, Victor Wagner +3

This paper develops a machine learning framework to extract ESG indicators from corporate reports, applied to 600 large European firms (2014-2023). It reveals a transparency gap between high and low ESG-rated firms, narrowing over time, and…

Viral Chavda

This paper reviews the evolution of corporate social reporting (CSR) in India from 1990 to 2025, identifying four eras: Philanthropy, Compliance, ESG, and Integration & Impact. It analyzes the shift from voluntary philanthropy to mandatory …

Bleck Capouell Tegofack

Analyzes 12 sustainability reports from 4 industrial enterprises in Cameroon. Finds 7 environmental themes disclosed, with emissions being most common and energy least. Disclosed information is mostly positive and narrative, lacking monetar…

Dongxin He, Linhan Jiao, Jingyi Yang +1

This paper examines the impact of carbon information disclosure quality on corporate risk-taking in China using a five-dimensional vectorized text index from ESG, CSR, and sustainability reports of A-share listed firms (2007-2023). Higher-q…

E. Kasim, Daris Aviceena

This study investigates the effect of ESG disclosure on firm value (Tobin's Q) for 20 Indonesian energy firms from 2022-2024. Results show a positive and significant impact of ESG disclosure on firm value, with firm size moderating the rela…

Fahad Ullah Khan, Asad Amin

This review comprehensively surveys FinTech applications (AI, ML, big data, blockchain) in ESG scoring, climate risk assessment, and green bonds. It highlights how digital tools improve efficiency and data coverage while addressing challeng…

Floriana Luisi, Olga Maria Stefania Cucaro

This paper conceptualizes ESG discourse as a discursive dynamic capability, deriving three observable manifestations (sensing, seizing, transforming). Analyzing 10,690 ESG-validated social media posts from 23 European utilities and technolo…

Ikugbe Eldred Ebunu, Kingsley Chibuzo Ozike, Saidu Kamara +2

This paper develops a conceptual framework comparing how the EU Deforestation Regulation (EUDR) shifts cocoa ESG accountability from voluntary certification to proof of deforestation-free production. It contrasts Nigeria and Brazil, highlig…

Seandy Ginanjar, Setiawan Sariyoga, Andi

This qualitative study examines how dynamic capabilities (sensing, seizing, reconfiguring) mediate the ESG performance-firm value link in emerging markets. It finds that superficial ESG engagement can temporarily boost valuation but erode d…

Ігор Іванович Шкорина, О.В. Ружинскас

This paper analyzes how EU regulations (CSRD, ESRS, CBAM, European Green Deal) reshape market access for Ukrainian agri-exporters, proposing a sustainable logistics marketing model. It identifies ESG differentiators, warns against greenwash…

Dorottya Sebestyén, András Torma

This paper compares ESG regulatory frameworks across the EU, US, China, and India, focusing on the CSRD. It analyzes how regulatory design differences impact competitiveness, finding that the EU's advanced model enhances transparency but al…