GX & Decarbonization Research

Isnaini Nuzula Agustin, Candy Candy, Jervis William

Using Indonesian listed firms (2019-2023), this study finds that greenwashing reporting moderately increases stock price crash risk, and this effect is stronger under high climate risk. The results highlight the masking effect of ESG disclo…

Dr. Madhavi Bolla, Dr. Masarat Jahan, Dr. Niyati Chaudhary +3

This study examines the relationship between ESG performance and corporate financial returns globally. Using a comprehensive dataset, it finds that strong ESG performance is associated with higher long-term profitability and market valuatio…

Musa Ghazwani, Rami Salem, Xi Song +2

This paper examines the relationship between anti-corruption disclosure and sustainability performance (ESG) using 4675 firm-year observations of FTSE 350 companies from 2005 to 2021. It finds that anti-corruption disclosure is positively a…

Svitlana Levytska, Olga Osadcha

This paper examines the implementation of risk-oriented management as a tool for sustainable business development, focusing on Ukraine's adaptation to the EU Corporate Sustainability Reporting Directive (CSRD). It highlights the need for im…

Jairo Stefano Dote Pardo

This study systematically maps 181 articles (2003-2024) on financial communication and investor responses using bibliometric analysis. Key themes include sustainability disclosures, ESG reporting, and the role of technology like AI, highlig…

Oksana Budko, Vitalii Meduzov

This paper examines tax accounting transparency as a component of corporate social responsibility and ESG. It argues that transparent tax reporting builds trust with stakeholders and contributes to sustainable development. Practical measure…

Bannier Christina, Christian Ludwig, Heiko Mussmann

This study examines the challenges firms face in setting and achieving ESG targets. It likely explores difficulties in measuring and reporting ESG performance and implications for corporate sustainability strategies.

Muniru Sewanyina

This paper systematically reviews the motivations, challenges, and performance links of ESG reporting in small and medium-sized enterprises (SMEs). It synthesizes drivers, barriers, and impacts on financial and non-financial performance, ou…

Emi Onozuka

This paper explores the connection between sustainable corporate management and sustainable finance, emphasizing how ESG-oriented strategies can influence access to capital and drive the low-carbon transition. It provides a theoretical fram…

Junior Management Science

This paper analyzes the impact of ESG regulations across the globe on corporate financial performance. It empirically examines how the presence and stringency of regulations affect ESG scores and stock prices, suggesting that regulation doe…

Veliota Drakopoulou

This study analyzes how ESG disclosure credibility affects retail investor flows in the Abu Dhabi Securities Exchange using a multilingual NLP framework with FinBERT and AraBERT. It constructs two indices (ESG_MKT and ESG_AI) for 125 firms …

null Raed Hameed Salih, null Ibrahim Khilel Khinger, null Hussam Rasool Ubaid +2

This study uses a mixed-methods approach (50 ESG reports, 25 legal cases) to analyze the impact of regulatory frameworks, ESG reporting standards, and judicial precedents on corporate environmental accountability. Results show judicial prec…

Purnima Negi, Mini Srivastava

Proposes a strategy using digital innovation to achieve ESG reporting conformance with TNFD, aiming to revolutionize ESG governance and enhance sustainability.

Olga Tsapko-Piddubna

This paper analyzes 82 listed firms across five Nordic countries (2021-2024) to examine the relationship between ESG scores, carbon efficiency, and financial performance. Results show no meaningful association between conventional ESG score…

Peng Liu, Nannan Guo, Yingke Liu

This paper empirically examines the impact of corporate digital transformation (DT) on carbon emissions and ESG performance using Chinese firm data. Findings likely indicate that DT reduces carbon intensity and improves ESG ratings, offerin…

(著者不明)

This paper analyzes the politicization of anti-ESG movements in the US and their institutional development. It examines how political and regulatory backlash against ESG investing has been organized and how it influences policies and instit…

(著者不明)

This paper provides an overview of sustainability trends and ESG evaluation systems, explaining differences in criteria and metrics across rating agencies and their implications for corporate strategy, with a focus on Japanese firms.

Derrick Kansime Kamugisha

This paper empirically examines the relationship between ESG commitment and carbon emission performance using South African firm-level data. It tests whether higher ESG scores lead to better emission reductions, offering insights for emergi…

Raymond A. Ezejiofor, Uzochukwu Ezekwere

This study examines the effect of ESG reporting on net profit margin for Nigerian brewery firms from 2013-2024. Regression results show that environmental and governance disclosures have significant positive impacts, while social disclosure…

Jessica Karina Fernández Salazar, Margarita Del Milagro Chafloque Gonzales, Fiorella Suley Failoc Alban +2

This systematic review analyzes 50 peer-reviewed articles (2020-2025) on ESG measurement and reporting frameworks. Findings reveal Stakeholder Theory and Institutional Theory as dominant theoretical bases, three framework categories (measur…