GX & Decarbonization Research

Esraa Esam Alharasis

This study examines the relationship between ESG scores and earnings management (EM) in Jordanian banks using data from 2010-2024. Regression results show that banks with higher EM tend to have higher sustainability scores, suggesting ESG d…

Arun Podayan, B Charumathi

This study analyzes social capital disclosure patterns in integrated reports of Indian firms using Structural Topic Modelling (STM). Based on Nifty 100 companies from 2018 to 2022, nine key topics were identified. Crisis management, women's…

Yeney Widya Prihatiningtias, Ni Made Ananda Saraswati

Using data from 162 Indonesian manufacturing firms (2021-2023), this study examines the effects of ESG disclosure and R&D intensity on financial performance, with board gender diversity as moderator. Environmental and social disclosures pos…

Ani Wilujeng Suryani, Anin Dyah Luthfiani, Nurika Restuningdiah +3

This study examines the impact of ESG news on stock market reactions using an event study on 30 companies listed on the Indonesia Stock Exchange (IDX ESG Leaders) from 2021 to 2023. Findings show that negative ESG news leads to negative abn…

Samuel Ejiro Uwhejevwe-Togbolo, Augustine Akpojevwa Okwoma, Annmarie Nkemejina Okoli +3

This study examines how CEO psychological traits (openness, empathy) influence CSR disclosure patterns using a metadata approach. Analyzing an unbalanced panel of 85 Nigerian listed firms (2011-2023), it finds that CEO openness strongly pre…

Samira Iltaf, Pavan Chakravarthula

This paper uses institutional theory to compare CSR authenticity and ESG risk in Unilever and Boohoo. Unilever demonstrates substantive CSR integration, achieving high ESG scores and improved financial performance, while Boohoo exhibits sym…

Nguyen Thi Phuong Dung, Nguyen Dac Viet Ha, Nguyen Ha Phuong +1

This dataset provides raw survey responses from 437 university lecturers and staff in Hanoi and surrounding regions of Vietnam, collected in November-December 2025, on factors influencing ESG reporting perceptions. Data were gathered via on…

Muniru Sewanyina

This paper systematically reviews ESG reporting practices in SMEs, analyzing their motivations, challenges, and links to performance. It identifies resource constraints and lack of tailored frameworks as key barriers for SME reporting.

Ala Oberst, Joel Teubissi Noutsa

This study proposes a framework for integrating sustainability into corporate strategies, using a qualitative approach and case analysis of Moldovan firms. It finds that integrative and proactive sustainability strategies enhance competitiv…

Tuğrul BAYAT, Muhammed Karataş

This study proposes an integrated multi-criteria decision-making framework using CRITIC-MAIRCA methods to evaluate the logistics, sustainability, and economic performance of OECD countries. The analysis reveals that trade openness is the mo…

(著者不明)

This paper summarizes the integration of SDGs-related disclosure information into accounting education. It reviews practical cases and challenges in educational settings, suggesting future directions for curriculum development.

Safwan Altarazi, Sarah Haddaden

This study uses exploratory factor analysis on 50 ISO 14001:2015-certified Jordanian firms to assess environmental, economic, and social performance. Environmental performance, driven by circular economy and energy efficiency, dominates; ec…

Э.А. ХАЛИКОВА

This study proposes methodological approaches for forming an accounting and information model of ESG activities for large industrial enterprises in Russia. It develops a unified list of disclosure topics and a hierarchy of indicators, illus…

W. Putri, A. Zamroni, Roel F. Ceballos +1

This study qualitatively analyzes CSR and sustainability reports of ten Indonesian mining companies to assess their contributions to SDG 13. It finds growing use of low-carbon technologies and nature-based solutions, but weak effectiveness …

E. Agha, F. O. Ashogbon

This study examines the effect of ESG disclosure on bank risk-taking (measured by non-performing loans) and sustainable growth rate using Nigerian bank data from 2014-2023. Environmental disclosure significantly reduces risk-taking, but ESG…

Mona Nur Adhillah, I.andFuadah Meutia, S. F. Kartasari

This study examines the impact of foreign ownership and sustainability committees on sustainability disclosure in non-financial listed firms across five ASEAN countries (Indonesia, Malaysia, Singapore, Thailand, Vietnam) from 2015-2023. Res…

H. Wibowo, Ismail R. Noy, Entar Sutisman

This systematic literature review evaluates challenges in implementing ESG principles in corporate financial reporting. Key obstacles include inconsistent standards, internal resistance, and resource limitations. Successful integration requ…

Kalashree Umesh, Manish Kumar Srivastava, Ajitabh Ambastha +1

This systematic literature review examines ESG adoption and sustainability reporting in Indian medium-scale textile MSMEs. It identifies financial, operational, and knowledge barriers, and develops a conceptual framework integrating Triple …

Lisa Maharani, Nasya Paramiya, Zul Azmi

This systematic literature review (PRISMA protocol, 11 peer-reviewed articles from 2018-2025) examines how Stakeholder Theory explains corporate motivations for sustainability and integrated reporting. Findings show stakeholder pressure and…

Martins Kutus Oloruntoba PhD, FCA, Dawuk Walshak Danjuma Msc. FCA

This study investigates the relationship between corporate governance mechanisms and sustainability reporting among listed manufacturing firms in Nigeria. Using data from 2010-2024, it finds that board nationality diversity positively influ…