GX & Decarbonization Research

Sahu A.K.

This paper examines the impact of firm-level climate risk exposure, measured via textual analysis of corporate disclosures, on stock liquidity, and the moderating role of ESG disclosure. Findings suggest that higher climate risk is associat…

Jun W.

This paper examines whether ESG disclosure improves intangible capital (R&D, brand, human capital) using Chinese A-share listed firms. It finds a positive effect, suggesting that better ESG transparency enhances intangible asset accumulatio…

Wang N.

This study empirically examines the impact of ESG disclosure on corporate sustainable growth using Chinese firm data. Findings suggest that enhanced transparency supports long-term value creation.

Principale S.

This paper analyzes the determinants of TCFD reporting among Italian firms, examining how firm characteristics and governance structures influence the quality of climate-related financial disclosures. It identifies key drivers for adoption …

Lukács B.

This paper analyzes the impact of soft and hard regulation on corporate ESG performance. While specific findings are unclear from the title alone, it likely explores how different regulatory environments shape sustainability disclosure and …

Firmansyah E.A.

This study investigates the effect of ESG disclosure on firm performance using Saudi Arabian listed firms. It provides empirical evidence from an emerging market context. Details of methodology and findings are unavailable due to missing ab…

Sharma P.

This paper examines how ESG disclosures affect the price discovery process in the Indian energy sector, suggesting that such disclosures improve market efficiency and price formation.

Khandelwal V.

This paper investigates the relationship between ESG disclosure and firm performance using an asset-pricing approach. It examines how disclosure affects market valuation and stock returns, providing insights into the role of ESG information…

Giesekam J.

This paper examines the effectiveness and challenges of science-based targets (SBTs). It discusses the critical role SBTs play in corporate emission reduction target setting, while highlighting issues of effectiveness and monitoring.

Muazaroh

This study examines how gender diversity and board size affect ESG disclosure and corporate performance, suggesting that ESG disclosure helps improve risk management and performance.

Bax K.

This paper analyzes how the EU's Corporate Sustainability Reporting Directive (CSRD) influences risk framing and commitment specificity among EURO STOXX 50 firms. It provides empirical evidence on how disclosure regulation reshapes corporat…

Wai-Khuen W.

This paper conceptualizes the influence of external stakeholders on ESG reporting, proposing a framework to understand these dynamics. It systematically categorizes stakeholder roles and offers implications for practice and research.

David L.K.

This paper analyzes ESG disclosure practices in BRICS equity markets and their impact on firm performance and capital allocation. It attempts to distinguish between genuine green signaling and greenwashing, shedding light on market evaluati…

Quahe S.

This paper analyzes discourses surrounding science-based targets (SBTs), revealing tensions between reformist and radical approaches. It explores the political and normative implications for SBT governance, highlighting the limitations and …

Malik N.

This paper analyzes how ESG disclosures affect capital structure (debt vs equity) among Indian firms. It finds that firms with higher-quality ESG disclosures tend to have lower leverage and greater equity reliance, highlighting the financia…

Nguyen T.

This bibliometric review analyzes the literature on ESG disclosure as a strategic information mechanism, mapping research trends and identifying key themes and future directions.

Li M.

This paper examines how strategic ESG disclosure may create bubbles in green innovation, distorting actual environmental performance. It warns against the decoupling of disclosure quality from substantive improvement.

Gedam A.

This critical review examines ESG disclosure practices and their environmental implications. It analyzes the quality and variability of disclosures, their link to environmental performance, and identifies gaps and challenges.

Chebbi K.

This study examines how board composition affects ESG disclosure in Saudi Arabia and how corporate governance reforms moderate this relationship. Findings suggest that board diversity and independence enhance disclosure quality, with reform…

Chang A.

This comment critically examines the evaluation of seven methods for setting science-based emission targets as presented in the original paper. It highlights strengths and weaknesses, and may propose improvements.