GX & Decarbonization Research

Huimin Shao, Qing Jin, Jia Zhou +4

Using Chinese A-share listed firms from 2010-2024, this study finds that ESG performance enhances financial performance, mediated by green innovation and moderated by financial risk. Benefits are stronger for non-state-owned, high-disclosur…

Achmad Jaelani, Atik Budi Paryanti

Using panel data from Southeast Asian listed banks (2015-2023), this study examines how debtor firms' ESG disclosure affects bank credit risk (NPL ratio) and the moderating role of banks' sustainability commitment. Results show ESG disclosu…

Thicia Stela Lima Sampaio, María Belén Lozano, Marcelle Colares Oliveira

This systematic review of 23 articles examines how ownership structure influences carbon performance, identifying 53 shareholding attributes and 294 relationships. It highlights entrenchment and alignment effects in climate governance, offe…

Siavash Alimadadi, Jonatan Pinkse

This viewpoint introduces 'carbon subsumption,' where sustainability governance privileges carbon as the dominant metric, making biodiversity visible only when convertible to carbon. It identifies three mechanisms: assimilation, subordinati…

Andrea Caccialanza, M. Cotugno, S. Perdichizzi +1

This study analyzes 2,202 listed non-financial firms across 11 G20 countries from 2010 to 2021, examining the impact of CSR committee presence and composition on ESG performance. Findings show that board size, gender diversity, and independ…

Eliwa Y.

This paper empirically analyzes the impact of ESG practices on the cost of debt using firm-level data from EU countries. It suggests that firms with higher ESG scores may obtain more favorable borrowing conditions, underscoring the economic…

Dunfjäll M.

This paper examines the evolution of materiality assessment in corporate sustainability reporting under the EU's CSRD, discussing challenges and opportunities of double materiality implementation and its impact on reporting practice.

Konstantinos Georgantas, Michalis Skordoulis, Fotios Rizos +2

This systematic review (PRISMA 2020) examines how inclusive and sustainable local development is conceptualized and operationalized in municipalities, organizing evidence into three pillars: conceptual/theoretical approaches, governance/pol…

Witt N.

This paper examines the implications of the EU's Corporate Sustainability Reporting Directive (CSRD) for the agrifood sector, focusing on the reporting obligations and data demands placed on farmers within the supply chain, and discusses th…

Garsaa A.

This paper empirically analyzes the relationship between ESG disclosure quality and employee turnover among listed European companies. It finds that firms with higher ESG transparency tend to have lower turnover rates, with social (S) discl…

Tetiana Paientko

This paper empirically analyzes the impact of the EU's Corporate Sustainability Reporting Directive (CSRD) on stock prices. It examines the market effects of mandatory ESG disclosure, shedding light on the information function of disclosure…

Copes, Simone, Lamanna, Giuseppe

This paper analyzes the evolution of sustainability reporting under the CSRD and ESRS, focusing on the inherent challenges of ESG data and the principle of double materiality. It examines the potential criminal liability of companies for fa…

Giuseppe Bifulco, Giulia Scardozzi, Sara Trucco

This study examines how ESG disclosure volume affects readability in European listed banks' annual reports (2014-2024) using the Gunning Fog index. It finds that environmental and social disclosures improve readability, while governance and…

Michael Kraten

This article argues that ESG accounting continues to gain relevance despite regulatory pauses like the SEC's delay in enforcing climate disclosure rules. It identifies five unexpected industry shifts showing ESG's growing permanence: adopti…

Yin F.

This paper exploits China's selective mandatory ESG disclosure regime to identify positive and negative peer effects. It shows that mandatory disclosure by some firms influences the disclosure behavior of non-mandated peers, revealing spill…

Mutalib Anifowose, Dr Manirul Islam, Md Yousuf Ali +1

Using panel data on S&P 500 firms from 2010 to 2023, this study finds that stronger audit committee attributes are associated with higher ESG disclosure quality, particularly in environmental and social dimensions, and that female CEO leade…

Bartley J. Madden

This paper presents three perspectives on achieving net zero: conventional ESG metrics (criticized for flaws in Scope 3, proposing E-liability), systems thinking to handle complexity and foster innovation, and promoting systems thinking for…

Loso Judijanto

This study uses bibliometric methods on Scopus data to map the intellectual structure and trends in ESG disclosure research. It identifies core themes like sustainability reporting, ESG performance, and governance, and highlights emerging t…

Gabriela Ciurea-Ercau

This study examines the impact of the Voluntary Sustainability Reporting Standards (VSME) for SMEs on access to EU funds and sustainable investment strategies. Using a mixed-method approach, it compares funding success rates between VSME ad…

Saiful Anwar, Dian Agustia, Wiwiek Dianawati +1

This study examines the effect of the Women Leadership Index (WLI) on sustainability reporting assurance and assurance level using 13,107 firm-year observations from 1,781 non-financial firms across Asia-Pacific, Europe, and MEA (2016-2023)…