GX & Decarbonization Research

Jyoti Vishwakarma, Dr. Sunil Kumar

This study analyzes the impact of ESG scores on profitability and market valuation for 194 BSE ESG index companies in India using panel regressions. It finds that ESG scores significantly enhance Tobin's Q but slightly reduce short-term pro…

Herly Nurlinda, Yanti Yanti

This study analyzes the impact of ESG disclosure on stock returns for firms listed on the Indonesia Stock Exchange. Using 228 observations from 2022-2024 and linear regression, it finds a positive and significant relationship, supporting si…

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…

Gregorius Jeandry, Zainuddin Zainuddin, Amin Dara +2

This study uses bibliometric analysis and systematic literature review on Scopus-indexed articles (2015-2025) to examine ESG integration into financial statement analysis. It maps publication trends, dominant themes (ESG reporting, non-fina…

Taufiq Andre Setiyono, G. Solovida, Dessy Noor Farida

This study examines the impact of green accounting, carbon emission disclosure, and Islamic Social Reporting (ISR) on firm value (Tobin's Q) for companies listed on the Jakarta Islamic Index 70 (JII70). Using 2023-2024 data and regression a…

Jayaprakash S, Ashok Kumar Sahoo

This study examines the integrated impact of green accounting (GA) and socially responsible investing (SRI) on sustainable finance development in Kerala, India. Using a mixed-method approach with 120 quantitative responses and 18 qualitativ…

Heeba Absar, Sanjay Taneja, Ewelina Idziak +1

This study analyzes survey data from 415 banking professionals in India using SEM to show that green banking intensity positively influences both corporate sustainability orientation and environmental performance excellence, with sustainabi…

Norhidayah Abu Bakar, Mohammad Abdullah, Z. Sulong

This study systematically reviews the literature on sustainable Islamic finance using bibliometric analysis and topic modeling. It identifies five dominant themes: Islamic social finance, governance and CSR, green finance, legal frameworks,…

Prameswari Gentika, Rialdi Azhar

This study analyzes the impact of ESG disclosure and earnings quality on firm value (Tobin's Q) using panel data regression on 18 energy companies listed on the Indonesia Stock Exchange from 2020-2024. Results show ESG disclosure has a sign…

E. Stephanie, Yanti Yanti

This study analyzes the impact of profitability, risk, and company size on ESG disclosure for 38 Indonesian consumer non-cyclicals firms (2022-2024). Results show company size positively and significantly affects ESG disclosure, supporting …

S. Odunko, J. Okpe, Jeremiah Ogorry Ogbu +2

This study examines how risk management committee attributes (size, independence, expertise, meetings) affect sustainability disclosure quality in Nigerian listed oil and gas firms, using panel data from 2014-2023. Fixed effects regression …

Hafsah Haruna Rugga, Prof. N.A Kaoje, Palladan Ahmad Aliyu +1

This study examines the effect of ESG disclosure on firm performance in Nigeria's oil and gas and industrial goods sectors using panel data from 16 listed firms (2014-2023). Governance disclosure positively and significantly affects perform…

Swagata Dawn

This study analyzes SEBI's post-2021 regulatory changes, especially the BRSR framework, to assess whether ESG disclosure functions as a corporate accountability tool in India. It traces the shift from voluntary CSR to mandatory sustainabili…

Kashish Dua, Satyam Ranjan

This mixed-method study examines the relationship between LGBTQ+ inclusion and ESG performance in Indian startups. Quantitative surveys and qualitative interviews reveal that inclusive workplace practices positively affect employee wellbein…

Fonny Arisandy Jacob, Mohamad Rizan, Muhammad Awaluddin

This paper analyzes Google's sustainable business strategy using five integrated frameworks: Mintzberg's 5Ps, Creating Shared Value, ESG, and SDGs. It highlights large-scale clean energy procurement, supply chain transformation, circular pr…

Gulrux Abdumutalova

This paper comprehensively analyzes the theoretical, historical, and practical aspects of assessing and monitoring green product performance. It systematically examines the evolution from regulatory compliance in the 1970s to modern climate…

I. Legasova

This study empirically analyzes the completeness and reliability of environmental disclosure in integrated reports of major Russian public companies (Gazpromneft, Tatneft, Transneft, LUKOIL, NOVATEK). Despite international and national stan…

(著者不明)

This peer review report evaluates a study on how FinTech adoption and ESG disclosure affect firm value, mediated by intellectual capital and financial performance. The review outcome is one approval and one approval with reservations, highl…

Fülöp M.T.

This paper empirically analyzes the synergistic impact of CSR activities and ESG disclosure on green innovation, suggesting that their integrated implementation yields higher effects than separate approaches. It provides practical implicati…

Erekle Pirveli, Iza Gigauri, Claudia Covucci

Using structural equation modeling on Georgian listed firms (2018-2023), this study finds that board diversity enhances sustainability disclosure but does not directly impact profitability, and disclosure itself has no significant effect on…