GX & Decarbonization Research

Zhen Wang

This study empirically examines how China's Fair Competition Review System (FCRS) drives corporate ESG behavior within a new institutional economics framework. FCRS reduces administrative monopolies, enhancing market mechanisms, and signifi…

Yucheng Li

Using Chinese A-share firms (2015-2022), this study finds that ESG rating discrepancies undermine the persistence of corporate green innovation. The effect operates through financing constraints and heightened business risk, and is stronger…

Zixi Xu

This study empirically shows that firms with better ESG performance engage in significantly less tax avoidance. The mechanism is that strong ESG performance eases financing constraints, reducing the need for tax avoidance. The effect is str…

Richard Nana Boateng, Elias Appiah‐Kubi, Esther Sarfo

This study examines emotional intelligence (EI) as a nonfinancial driver of sustainability reporting in resource-constrained SMEs. Using survey data from 416 SMEs and SEM, it shows EI significantly enhances sustainability reporting, mediate…

Risya Murdani

This study analyzes the impact of green investment, sustainability reporting, and carbon emission disclosure on firm value for 15 Indonesian energy companies (2020-2024) using panel data regression. Results show green investment has no sign…

Mutia Sharifa Zulmar

This study examines the effects of ESG report assurance, same-firm assurance and audit, and Big Four auditors on audit quality for 77 non-financial Indonesian listed firms (342 firm-years) from 2020-2024. Using discretionary accruals (Modif…

Muhammad Sulchan Fathoni, Topan Yuli Anggara, Tabita Titah Dewanti +1

This study analyzes the practice of Social Return on Investment (SROI) in Indonesia's PROPER environmental rating system, using a geothermal power plant's CSR program as a case. It identifies six principles for credible impact assessment an…

THOMAS, ANTONIO, SCANDURRA, GIUSEPPE

This study evaluates the quality of ESG disclosure of listed Italian banks by comparing their reports with the Integrated Report (IR) guidelines. The analysis shows that banks generally have good non-financial disclosure, but not all IR obj…

Islam, Md Jaber Al

This thesis empirically shows that banks' environmental engagement lowers funding costs, ESG controversies trigger income-increasing earnings management, and managerial ability mitigates ESG washing, using international samples and robust e…

Omehe, Raphael, Dr. Amahi, Fidelis U., Tutuvwe, Victor

This study examines the impact of ESG disclosure on financial performance (ROA, ROE, EVA, Tobin's Q) of 36 listed Nigerian financial firms using regression analysis. Results show significant influence, recommending mandatory sustainability …

Cut Darmawati, Chairanisa Natasha Miraza, Muhammad Ichsan Adnan

This study systematically reviews 42 Scopus-indexed articles (2021-2024) on sustainability accounting and ESG reporting, identifying dominant themes such as sustainability disclosure, green accounting, ESG reporting, environmental informati…

(著者不明)

This paper analyzes the relationship between ESG disclosure and investment sustainability at JSC Uzbekneftegaz, a state-owned oil and gas company in Uzbekistan. It argues that non-financial reporting is crucial for managing environmental, f…

null Prof. Dr. Anand Mohan, null Prof. Snehasis Sinha Roy

This study quantitatively analyzes the integration of ESG criteria and SDG targets using data from 200 Indian companies. Findings show that firms with high ESG disclosure quality align better with SDGs (especially Goals 5, 13, 8), and stron…

Imam Hanafi, Liu Yang, Li Na +1

This study analyzes the impact of mandatory ESG disclosure on corporate accountability among Indonesian listed companies using a qualitative legal approach. It finds that mandatory disclosure enhances procedural accountability and risk gove…

Ross Ann Babu & Dr. Jyotirmoy Banerjee

This study examines whether India's ESG enforcement architecture (SEBI's BRSR mandate) and digital governance mechanisms (AI, blockchain, RegTech) foster genuine corporate transformation or mere compliance. Despite increased disclosure volu…

Uswatun Hasanah, Ahmad Yudhira

This study maps ESG disclosure research trends using bibliometric analysis of Scopus publications from 2004 to 2025. Using VOSviewer, it identifies four major thematic clusters: governance and financial performance, CSR and sustainability, …

Anushka Bogdanov, Kunaal Kalyan, Andrey Bogdanov +2

This paper frames ESG ratings as emerging financial market infrastructure, analyzing regulatory developments across major jurisdictions including the EU, UK, India, Japan, Singapore, US, China, and African markets. It advocates a principles…

(著者不明)

This paper discusses the challenge of developing social evaluation indicators in the SDGs era. Specific methods and results are unclear, but it may contribute to evaluating corporate and societal sustainability.

(著者不明)

This paper analyzes the impact of corporate CSR activities on value relevance in the stock market. It examines how CSR activities are reflected in firm valuation, suggesting that ESG disclosure is useful for investor decision-making.

(著者不明)

This paper addresses ESG investment and engagement by institutional investors. Specific analysis or data are not provided, but it focuses on investor behavior and its impact on companies.