GX & Decarbonization Research

Israel S. Akinadewo, Jeremiah O. Akinadewo, Elijah O. Akinadewo

This study examines the impact of ESG reporting on earnings quality in 49 African listed manufacturing firms from 2012-2023, using profitability (ROA, ROE) as moderators. Results show mixed effects across earnings quality proxies: environme…

Swarup Panda

This systematic review examines literature on AI-driven governance, ESG reporting, responsible AI, and corporate sustainability performance. It finds that well-coordinated AI governance systems enhance ESG performance and disclosure quality…

Yahaya, Onipe Adabenege

This study examines the impact of ESG disclosure quality on the cost of capital for 152 Nigerian listed firms from 2015 to 2024. Using panel regression, it finds that higher ESG disclosure quality significantly reduces the weighted average …

Yusuf Mohammed Muktar, Mohammed Musa Naburgi, Musa Umar Doshiro

This study analyzes the moderating effect of board diversity (gender, expertise, tenure) on the relationship between ESG disclosure quality and firm value for 13 listed industrial goods companies in Nigeria. High-quality ESG disclosure posi…

Yunus Bölükbaşı

This study analyzes ESG integration in Turkey's insurance sector using qualitative content analysis of sustainability reports (2021-2023) from three major firms. It finds growing institutional maturity in ESG practices, with governance impr…

null Aldino Rafael Yusup, null Nera Marinda Machdar

This study examines how audit quality, energy transition, and audit committee affect firm size, with ESG disclosure as a moderator, in Indonesian manufacturing firms (2020–2024). Findings show positive direct effects and a strengthening mod…

null Vic Aryan Ramadika, null Insyirah Putikadea

This study analyzes the effect of ESG disclosure on financial performance (ROA) for coal mining and oil & gas companies listed on the Indonesia Stock Exchange (2021-2023). Environmental and governance disclosures show no significant effect,…

ABDULRAZAK MOHAMMED ALIYU, AHMAD BUKOLA UTHMAN, PhD, KEHINDE LAWAL

This study examines the effect of board attributes on ESG disclosure in 45 listed service firms in Nigeria. It finds that board size and composition have negative significant effects, CSR committee has a positive significant effect, while g…

Syarifuddin Syarifuddin, Lim Ying Zhee, Uruqul Nadhif Dzakiy +2

This study descriptively analyzes ESG and sustainability reports from Indonesian companies over five years, revealing sectoral and regional variations in disclosure. It underscores the need for standardized reporting frameworks to enhance c…

Sulaiman Sulaiman, Riana Mayasari, Indra Satriawan +4

This study examines the impact of ESG disclosure on financial performance (ROA, PBV, ROE) of Indonesian banks from 2021–2022. Using Pearson correlation and regression, it finds that ESG disclosure significantly and positively affects ROE, b…

Ela Safitri, Grace T Pontoh, Gagaring Pagalung

This systematic literature review of 40 Scopus-indexed articles (2014-2025) examines the effectiveness of Sustainability Reports (SR) in supporting ESG disclosure. Findings show SR reduces information asymmetry, but greenwashing and selecti…

A Sudheendra, Dr. Abhijit Chakraborty, Sahana C +1

This study analyzes ESG disclosure and financial performance among ten manufacturing companies in Bangalore from 2021-2025. It finds a moderate-to-strong positive correlation (0.534) between ESG scores and ROE, with high-ESG firms averaging…

Andżelika Drozd

This paper discusses the concept and regulations of ESG reporting, analyzing EU and Polish frameworks, and evaluates the 2024 sustainability report of Budimex Group. The study finds that while the report serves an informational function, it…

Subhan Abu Bakar, Syaifuddin Yana, Alfian Nurhadi +2

This review examines how digitalization affects financial reporting of MSMEs in the green economy. It finds that digital tools improve efficiency and transparency but integration of ESG indicators and standardized sustainability reporting r…

Yahaya, Onipe Adabenege

This study examines the effect of ESG disclosure on firm value (Tobin's Q) for 148 Nigerian listed firms from 2010-2024 using panel regression. Governance disclosure has the strongest positive impact, while environmental and social disclosu…

Yenyen Yip

This study examines the relationship between ESG disclosure performance and audit fees in Malaysian listed firms, and whether institutional ownership moderates it. Using 323 firm-year observations from 49 firms (2012-2020), it finds a posit…

Muhammad Pondrinal, Elvira Luthan

This study examines the effects of ESG disclosure and intellectual capital on ROA for 14 Indonesian banks (2019-2023), with board gender diversity (BGD) as a moderator. ESG disclosure significantly improves ROA, while intellectual capital h…

Evana Pasaribu, Martua E. Tambunan

This study examines how Sustainable Finance practices affect financial performance in Indonesia's NDC priority sectors using 2024 sustainability ratings, GRI benchmarks, and POJK 51/2017. It finds that mature ESG governance improves cost ef…

Kamble, Riteeka Rajeshwar, Takalkar, Shivaji Dhondiba

This paper critically examines the relationship between environmental auditing and corporate sustainability reporting in India. It finds that while environmental auditing has improved compliance and disclosure, gaps remain in uniformity, in…

Jefferson Palácio de Oliveira, Lucas Mendonça dos Santos, Lucimara Aparecida da Silva Pereira +6

This integrative review examines how corporate governance mechanisms (independent boards, audits, compliance) influence accounting information quality and sustainability disclosure credibility. It finds that strong governance reduces greenw…