GX & Decarbonization Research

Monica Serreli, Manuela D’Eusanio, Luigia Petti

This paper proposes a social risk-based decision-making approach integrating Social Organisational Life Cycle Assessment (SO-LCA) and risk mapping to support the European Corporate Sustainability Reporting Directive (CSRD). A case study on …

Lilis Renfiana, Mohammad Ridwan, Ali Akram kadhim +3

This study develops a framework integrating Maqāṣid al-Sharīʿah and ESG for Sharia capital market indices. It proposes a Three-Tier Framework with 22 measurable indicators aligned with GRI and AAOIFI standards, validated through case studie…

Aindrila Chakraborty, Debapriya Banerjee, Aparajita Roy

This study examines CSR and ESG integration in four global tech firms (Dell, LG, Samsung, Vivo) using secondary data from 2020-2024. It finds convergence between CSR strategies and ESG metrics, highlights governance mechanisms, and notes ch…

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…

E. Santoso, A. Yusup, N. Triani

This study examines the relationship between SDG disclosure and earnings management in Indonesian banks. Using content analysis of GRI-based reports and loan loss provisions as a proxy for earnings management, it finds a positive associatio…

Shara Ketty, Moretta Situmorang, Sambas Ade Kesuma +3

This systematic literature review of 10 international articles (2020-2025) examines how information technology, such as XBRL and big data-based disclosure systems, enhances transparency and value relevance of financial reporting. Effectiven…

Ozer Asdemir, W. Yu, Arindam Tripathy

This paper introduces an experiential learning design integrating the ERPsim Logistics Sustainability Game with the EYARC "Solar Energy" case in a Managerial Accounting course. Students apply ESG concepts in a live SAP ERP environment. Surv…

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…

Ummi Kalsum Mutmainnah, Magdalena Pazizi, Muhammad Tavif Al Muzacky +1

This study examines Green Management Accounting (GMA) implementation in Indonesia's banking sector to support sustainability. It finds GMA involves resource efficiency, environmental cost disclosure, and integrating eco-friendly policies. C…

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…

Jiali Ding, Genxu Wang, Yuhao Li +3

Year-round observations reveal that greenhouse gas emissions from exposed riverbeds in permafrost regions are negligible, improving carbon cycle understanding in climate models.

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 …