GX & Decarbonization Research

Cruift Andika

This narrative review synthesizes trends, challenges, and policy implications of ESG integration into financial accounting. Frameworks like IFRS S1/S2, GRI, and SASB improve comparability but inconsistencies persist across regions and indus…

MOLDIR SHAIMERDENOVA, OLGA UZHEGOVA

This paper theoretically and empirically analyzes how ESG reporting influences corporate reputation and investor trust in the automotive industry. Drawing on legitimacy and signaling theories, it proposes a 'Reputation-Trust Nexus' model, e…

Achintya Ghayal

This study simulates embedding ESG factors (carbon pricing, compliance costs, social investments) into cost accounting for manufacturing firms. Compared to conventional accounting, ESG adjustments increase reported costs by 20-30% and reduc…

O. Tyvonchuk

This paper critically examines legitimacy theory in the context of the shift from voluntary to mandatory sustainability reporting under ESRS and IFRS S1/S2. It finds the theory remains relevant but has limitations, such as insufficient atte…

Sri Yanthy Yosepha

This narrative review evaluates the impact of ESG reporting and Integrated Reporting (IR) on the value relevance of corporate disclosures. Findings show that ESG and IR reduce information asymmetry and boost investor confidence. Challenges …

Tuan Nhat Pham, Yan‐Jie Yang

This study examines how corporate corruption management and business ethics influence ESG disclosure transparency in 663 Asian firms across 11 countries (2013-2023). Findings show that robust anti-corruption practices and strong ethical ori…

Sugumar Mariappanadar

This empirical study examines the role of high-performance sustainable work practices (HPSWPs) with sustainability characteristics in implementing ESG corporate sustainability strategies, grounded in strategic choice and sustainable HRM res…

Dr. Daniel Murage Kinyua, UniAthena .

This paper examines the CFO's role in integrating ESG into business strategy, using case studies and secondary data. Findings show that high-ESG firms exhibit higher return on equity, and CFOs are central in translating ESG into financial r…

Ping Wei, Hongman Liu, Junbo Wang

Using matched data from Chinese listed agri-food companies and China Customs, this study finds that ESG performance positively impacts export product quality upgrading. The mechanisms include green technology innovation and brand reputation…

(著者不明)

This empirical study examines the greenhouse gas emission reduction effects of SRI (Socially Responsible Investing) funds and the factors driving these outcomes. Using Japanese market data, it analyzes the relationship between SRI fund perf…

(著者不明)

This paper develops a method to measure the environmental performance of financial products for constructing an environmental stock price index. It proposes specific indicators and evaluation methods, and validates its effectiveness through…

(著者不明)

Explores the relationship between sustainability and accounting, likely discussing accounting foundations for sustainability reporting and ESG disclosure.

Marie-Andrée Caron, N. Drouin, Xuemei Liu

This systematic literature review synthesizes 20 years of ESG research in project management, analyzing 164 articles. It identifies gaps in ESG governance, strategy, and implementation, with a focus on the under-explored social (S) dimensio…

Abdo Aglan Salama, A. Bilal, Shadia Daoud Gamer +3

This study examines how ESG performance and sustainability governance (committees and reporting) affect SDGs disclosure and firm value using panel data of 36,438 firm-year observations from OECD countries from 2017 to 2022. Fixed-effects re…

Muhammad Hafis Akbar Nasution, Andreasta Ginting, Emi Uliyanty Br Sidabutar

This qualitative literature review examines how green accounting, ESG disclosure, and digital transparency enhance firm value in the sustainability economy. Findings show that these practices internalize environmental impacts, reduce inform…

B. Solikhah, Ching‐Lung Chen, Pei‐Yu Weng

This study examines how governance strength, financial pressure, and family control influence ESG reporting biases (overstatement and understatement). Strong governance reduces greenwashing, while high short-term financing risk increases it…

Le Luo, Xin Tan, Q. Zhou

This paper conducts a systematic review of economic consequences of ESG practices disaggregated by the ESRS framework. It reveals that climate change, consumers, and own workforce dominate the literature, while biodiversity and circular eco…

Andrea Appolloni, G. Scandurra, A. Thomas

This study evaluates banks' non-financial disclosure by examining ESG practices and adherence to integrated reporting. Using NLP methods including cosine similarity and clustering, it finds high ESG disclosure but weak consistency with inte…

K. Kanimozhi, C. Vethirajan

This study examines the relationship between ESG disclosure levels and corporate accountability among listed companies using statistical methods and SEM. Results show that increased ESG disclosure positively affects corporate accountability…

Mohammad Talha

This study examines the early effects of the EU's CSRD on firms' sustainability and financial performance using panel data from 2017-2023. Using a difference-in-differences approach, it finds that mandatory ESG disclosure leads to significa…