GX & Decarbonization Research

Loso Judijanto

This study critically evaluates transparency in corporate sustainability reporting through a qualitative literature review of 80 articles and regulatory documents (2015-2025). Findings reveal persistent inconsistencies in ESG metric applica…

Andra-Oana BURTESCU

This paper analyzes the degree of environmental information disclosure among companies listed on the Bucharest Stock Exchange (BET-NG index) from 2011 to 2023. The findings reveal a significant increase in reporting levels, demonstrating gr…

Fan Feifei, Asri Marsidi

This study systematically investigates the evolution of ESG disclosure research in China from 2004 to 2024 using CiteSpace bibliometric analysis of 1,039 publications. It identifies three developmental phases (emergence, steady growth, acce…

Jagjit Saini, Cari Burke‐Kolehmainen, Gaurav Kumar

This study uses AI-based TruValue Labs ESG data (SASB framework) with over 6,000 observations from 52 countries to examine the impact of national culture and legal origin on sustainability performance, and how they moderate the association …

Lupu, Iulia, Hurduzeu, Gheorghe, Ţigu, Gabriela +2

This study analyzed the relationship between ESG reporting quality and systemic financial risk in European equity markets. A novel index evaluating reporting quality was developed using data from 600 STOXX Europe 600 companies from 2010-202…

Heba Mousa Mousa Hikal, Ayman Abdalla Mohammed Abubakr, Asaad Mubarak Hussien Musa +2

This study examines how sustainability audit functions improve transparency and accountability in Malaysian organizations. Using PLS analysis on data from 200 governmental entities, it finds positive correlations between independent audits …

Saleh Mohammed Mashehdul Islam

This study investigates how corporate maturity (firm age and lifecycle stage) moderates the value relevance of ESG disclosures in Bangladesh, a frontier market. Using panel data on 86 listed non-financial firms from 2011-2024, the study fin…

Dr. Sulaiman Sabo, Dr. Sadiya Ahmed Almustapha

This study examines how external auditor attributes—firm size, tenure, and fees—affect sustainability reporting quality among listed Nigerian banks (2015–2024). OLS regression results show that higher audit quality significantly enhances th…

Larysa Antoniuk, Yuliia Strilchuk, Vladyslav Lavreniuk +3

This paper proposes a framework to assess ESG maturity in Ukraine's largest banks using a scoring methodology based on disclosure analysis (websites) and frequency analysis of ESG terms in annual reports. Findings show most banks are at pre…

null Arka Nurafna Oktaviandy Wibowo, null Dwi Koerniawati

This study analyzes the impact of ESG reporting on firm value for PT Indofood Sukses Makmur Tbk from 2020-2024 using multiple regression. ESG disclosure positively and significantly affects Tobin's Q (β=0.018, p<0.001), with the Social comp…

Gaurika Gupta

This paper reviews the evolution of ESG investing, covering key frameworks (UN PRI, GRI, SASB) and regional adoption trends. It assesses the impact on financial performance and risk mitigation, while highlighting challenges such as inconsis…

Chiara Leggerini, Martina Percuoco, Irene Ricciardi +1

This study examines whether circular economy disclosures lead to genuine ESG improvements or serve greenwashing purposes. Analyzing 1,247 European firms, it finds positive associations between CE disclosures and ESG performance. External au…

Catarina Cepeda, Albertina Paula Monteiro, Amélia Silva +1

This study analyzes the relationship between sustainability reporting practices and ESG performance of large European companies. Using Refinitiv data, it finds ESG scores relatively stable, with social dimension scoring higher than environm…

Esraa Esam Alharasis, Sajead Mowafaq Alshdaifat, Noor Hidayah Ab Aziz

This study examines how CEO attributes (turnover, duality, gender) influence ESG disclosure among 319 non-financial listed firms in six GCC countries from 2014-2023. It finds that political connections moderate this relationship, weakening …

Nitin Jain

This study investigates whether female board representation is associated with reduced asymmetry between environmental and social disclosures. Using panel data from S&P 500 firms (2016-2022), it finds that higher female representation is li…

Priskila Sinaga, Arthur Simanjuntak, Farida Sagala +1

This study examines the effect of ESG disclosure on firm value for 67 energy-sector companies listed on the Indonesia Stock Exchange from 2021-2023. Using a GRI-based ESG disclosure index and multiple linear regression, it finds that enviro…

Nicolò, Giuseppe, Raimo, Nicola, Rella, Angela +1

This study uses Google's Vision API to analyze visual ESG content in non-financial reports of 279 MSCI Europe firms. Results show that environmental images dominate, and higher visual ESG disclosure is associated with lower cost of debt. Th…

Gupta, Gauri, Joshi, Rinki, Vaishali

This bibliometric study analyzes ESG reporting and corporate performance literature (2016-2024) using co-authorship, co-citation, and bibliographic coupling. It maps the intellectual structure, revealing a convergence between sustainability…

Sununta Nophet, Titaporn Sincharoonsak

This qualitative study examines the impact of ESG indices on firm value, performance, bankruptcy risk, and investor decisions among Thai listed companies. Findings from interviews and document analysis reveal that ESG practices are seen as …

Driana Leniwati, Lamin K. Drammeh

This study evaluates ESG reporting readiness in Gambian state-owned enterprises (SOEs), focusing on NAWEC. Using a qualitative case study and a capacity-compliance-credibility framework, it finds systemic limitations that perpetuate low-qua…