GX & Decarbonization Research

Eka Anugerah Putra, Amrie Firmansyah

This study analyzes the impact of ESG disclosure on firm value (Tobin's Q) using panel data from 31 Indonesian consumer goods firms (2022-2025). Using a GRI-aligned disclosure index, it finds no significant effect of ESG on firm value, and …

Katarzyna Wójtowicz, Krzysztof Kluza, Beata Zofia Filipiak +1

This study analyzes ESG reporting readiness among Polish municipally owned companies (MOCs) based on a survey of 226 enterprises. It finds substantial gaps: only 14% have current or planned non-financial or EU Taxonomy reporting. Indirect E…

Kuang-Wei Peng, Shin-Cheng Yeh

This dataset supplements a manuscript analyzing how geopolitical risk narratives about TSMC diverge between its sustainability reports and Taiwanese news media (2018-2024). It includes a five-category risk keyword dictionary, automated freq…

Daniel Birungi

Using survey data from 346 Ugandan manufacturers, this study finds supply chain pressure strongly associated with sustainability reporting adoption across economic, social, and environmental dimensions. Perceived benefits moderate the press…

Arista Putri Andriani, Nur Fatoni, Mardhiyaturrositaningsih Mardhiyaturrositaningsih

This study examines the impact of Islamic Social Reporting (ISR) and Sustainability Performance (SP) on the financial performance of Sharia banks using panel data from 2021-2024. Results show that ISR and SP have a significant positive infl…

Simona-Elena Drăgoiu, Mihail Bărănescu, Daniel Melinte

Against stricter European regulation, this bibliometric study of 469 Web of Science articles examines firm size as a determinant of ESG reporting quality. Using keyword co-occurrence and network analysis, it maps thematic clusters (ESG disc…

Fahira Khoiriyyah, Neni Maryani, Adelia Nidyanti

This study analyzes the impact of ESG disclosure and firm size on stock prices of mining companies in the Indonesia Stock Exchange (IDX) Leaders Index from 2020 to 2024. Multiple regression results show ESG disclosure has a positive signifi…

Tarisa Aulia, Evi Yuniarti, Damayanti

This study examines the association between ESG disclosure and cost of debt for 17 Indonesian energy firms (2021-2024, 68 firm-years). Using GRI 2021-based content analysis and regression, only social disclosure shows a significant negative…

Ece Kozol

This paper empirically analyzes the relationship between composite ESG ratings and firm value for Borsa Istanbul-listed firms from 2015 to 2023, focusing on the context of inflation. It examines how ESG performance affects firm valuation du…

Feng He, Shiyao Yang, Longxuan Chen +1

This paper empirically examines the relationship between corporate ESG ratings and firm-level biodiversity risk exposure. It investigates how well ESG ratings capture biodiversity risks, offering implications for investors and corporate ris…

Jiahui Guo, Tiantian Tang, Shouxun Wen +1

This paper examines the impact of ESG rating divergence on the cost of digital finance. While no abstract is available, it likely explores how inconsistencies in ESG assessments affect financial markets and corporate financing.

Rajni Bala, Charbel Salloum, Muskaan Arora +2

This paper explores behavioral factors that encourage SMEs to adopt sustainability reporting. It analyzes how numerical and green framing influences reporting behavior, offering insights for policy interventions and support mechanisms.

Ruiqian Li, Jihui Dong, Ma Zhong

This paper examines how disagreement among ESG rating agencies affects equity mispricing. It empirically tests whether rating divergence provides incremental information or merely adds noise, with implications for market efficiency and inve…

A. Csordás, M. Al-Dalahmeh

This study examines the relationship between ESG disclosure and foreign direct investment (FDI) across 28 countries, applying legitimacy theory. Results show that Western nations with developed ESG standards dominate as investors, while dev…

Gabriele Oliveira da Silva, Rebeca de Souza Faria, Elisângela Leitão de Oliveira +3

The cement industry is a major CO2 emitter, making ESG integration crucial. This qualitative literature review identifies decarbonization strategies including energy efficiency, waste co-processing, clinker factor reduction, supplementary c…

Nagriwum T.M.

This paper empirically examines the synergistic effect of CEO capability and green innovation intensity on ESG disclosure using contemporaneous correlation techniques. It suggests that firms with capable CEOs are better positioned to levera…

Yu-Jie Zhao, Jiun-Hao Wang, Szu-Yung Wang

Using Taiwan's 2018 mandatory sustainability disclosure policy, this study employs a Differences-in-Differences model on agri-food companies to assess ESG performance changes. Results show improved ESG performance driven by legal compliance…

Indo Sengngeng, Amiruddin, Nadhirah Nagu

This study examines the impact of sustainability report disclosure, environmental performance, and capital structure on firm value, with profitability as a moderator, using a sample of 45 energy companies listed on the Indonesia Stock Excha…

Meilisa Minoda Alista, Endah Susilowati

This study examines the impact of financial performance and government ownership on sustainability report quality, with corporate governance as a moderator, using data from Indonesian mining companies (2022-2024). Results show financial per…

Refadiansyah Rahmatullah, Moh Yudi Mahadianto

This study analyzes the impact of profitability and independent commissioners on ESG disclosure quality in Indonesian consumer non-cyclical companies. Using panel data from 42 firms (2021-2024) and GRI G4 index, it finds negative effects of…