GX & Decarbonization Research

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…

José Reinaldo Passos Villefort Júnior, Dermeval Martins Borges Júnior, L. Machado +1

This study examines the risk of Brazilian listed companies with strong ESG practices. Using data from Economatica and Refinitiv Eikon, it finds that firms disclosing ESG scores have higher beta risk on average, contradicting the hypothesis …

C. TUSHABOMWE-KAZOOBA, Imelda Kemeza, Robinah FLORAH NAKAKEETO +4

This longitudinal case study examines ESG accounting at Mbarara University of Science and Technology (MUST), a public university in Uganda. Analyzing financial reports and policy documents from FY2020/21 to FY2024/25, along with interviews …

Tisha Arora, Dr Preeti Sharma

This study surveys Indian investors on ESG fund awareness. Despite high interest in sustainability, understanding of ESG funds is moderate, with reliance on social media. Concerns about greenwashing and vague disclosures hinder participatio…

Fisnik Brovina, Dario Sipos, Halina Kot +2

Compares ESG compliance of MNCs in Poland vs Albania. Poland scores 4.0 with strong regulation and digital adoption; Albania scores 2.6 with low transparency. Recommends stronger digital reporting and regulatory alignment.

Manuela Alves Chami, Geovane Camilo dos Santos, Cíntia de Melo de Albuquerque Ribeiro +1

This study examines the relationship between ESG performance and stock prices of agribusiness firms in BRICS countries from 2009 to 2022. Using panel data analysis, it finds a significant positive association, indicating that investors valu…

Andini Anissa, M. Sidik, Lihan Rini Puspo Wijaya

This study examines the impact of corporate governance, profitability, and company size on environmental disclosure in 31 Indonesian mining firms from 2021-2024. Using GRI-based data, regression analysis shows that audit committees, indepen…

Sri Hartati Simamora, Arthur Simanjuntak, Rimky Mandala Putra Simanjuntak +1

This study examines the effect of environmental disclosure on financial and stock performance for mining and energy firms listed on the Indonesia Stock Exchange (2021-2024). Using GRI 4 environmental indicators, it finds that environmental …

Qian Cheng

This study examines the role of data analytics in supporting ESG transformation at Haier, a Chinese manufacturing giant. It identifies drivers (regulatory pressure, market demand, digital transformation) and challenges (insufficient data sh…

Ayunda Putri Izati, Pujangga Abdillah

This study examines the impact of tax aggressiveness on ESG and the moderating role of CEO gender. Using data from 119 Indonesian listed firms (2022-2024), results show tax aggressiveness negatively affects ESG, and female CEOs amplify this…

Nedeljko Krajišnik, Dragana Barjaktarević, Tijana Kovačević

This paper comprehensively analyzes the application of ESG standards in labor relations in Serbia. While Serbia lacks a unified ESG law, its labor law covers most social (S) elements, and judicial practice contributes to operationalizing ES…