GX & Decarbonization Research

Amita Priyadarshini, S. C. B. S. A. Selvan

This paper analyzes the evolution of ESG disclosures in India from the perspective of the Securities and Exchange Board of India (SEBI). It compares the current Business Responsibility and Sustainability Report (BRSR) with its predecessor, …

Atri Nodi Maiza Putra, Rida Prihatni, M. Yusuf

This study systematically reviews the literature on the relationship between ESG and firm value in the banking sector, identifying trends, gaps, and future directions. Following PRISMA guidelines and using Scopus, bibliometric analysis with…

Akie Rusaktiva Rustam, R. Widiastutik, Dian Anugerah Pancasona

This study examines the impact of digital transformation and sustainability disclosure on audit quality among Indonesian listed non-financial firms. Using panel logistic regression, it finds both positively affect audit quality, but corpora…

Mohammad Rafli Putera Fadhlyta, Willy Sri Yuliandhari

This study analyzes the relationship between ESG disclosure and firm value for Indonesian energy firms using panel data regression. Firm size and profitability positively affect firm value, while leverage shows inconsistent results. The fin…

Okechukwu D. Amadi, U. Uwaleke, Success Jibrin Musa

This study examines the effect of governance sustainability disclosure on firm market value in Nigeria's listed industrial goods sector, with investor trading behavior as a mediator. Using panel data from 2010-2025, the results show no sign…

Qian Fu, Sang Yoon Lee

This study prioritizes Port Climate Resilience Strategies (PCRSs) by integrating a time-horizon perspective, using the Fuzzy Dombi-Bonferroni Best-Worst Method with nine Korean maritime experts. Results show a preference for mitigation over…

Vyas Kumar Yadav, Ankita Sharma

India's 2022 Energy Conservation (Amendment) Act shifted from promotional to mandate-based regulation, but enforcement lags. This paper identifies legal gaps (no authority to initiate penalties, no investigation powers, no penalty floors, p…

Samrana Afzal, Rimsha Kanwal, Habibullah +1

This study introduces 'algorithmic power' to assess AI's implications for Pakistan's climate diplomacy. Proposing a framework of data, analytical, and diplomatic capacities, it uses composite indices (ARI, DLR, AIS) to estimate Pakistan's l…

Mauro Romano, Chiara Pia Saraò, Marika Intenza +1

This study systematically reviews 64 peer-reviewed articles (2008-2025) on the relationship between Management Control Systems (MCS) and Social Sustainability in Supply Chains (SSCS). It identifies four thematic clusters: managerial integra…

Budi Chandra, Sheila Septiany, Sari Dewi +2

This study examines the effect of CEO political connections (CEOPC) on climate change disclosure (CCD) among Indonesian manufacturing firms. Using 1,093 firm-year observations from 2020-2023 and measuring CCD based on the TCFD framework, th…

Yue Zhang, Chen Wang, Tianyi Jiang +3

This paper focuses on integrated electrochemical systems for CO2 capture and conversion, examining how microenvironments, catalyst design, and system integration affect efficiency and energy consumption. It contributes to advancing CCUS as …

Ying CHEN, Qingchen Chao, Guoquan HU

This paper reviews global climate action in 2025, noting 2024 as the warmest year on record and the increasing proximity to the Paris Agreement's 1.5°C limit. It highlights COP30 outcomes and China's commitment to green low-carbon developme…

James Ako Oben

This study develops and validates a weighted disclosure quality index for measuring integrated reporting quality. It moves beyond compliance to assess qualitative aspects of corporate reporting, using South African data to confirm reliabili…

Putu Suda Nurjani, Sintia Permata Sari, Vinsensius Tibo

This study examines how Social Return on Investment (SROI) and transparency in impact reporting affect investor trust and funding sustainability among foreign architecture development companies in Bali. Using PLS-SEM on survey data from 185…

Yoga Ardiansah, Dwi Suhartini

This study examines the impact of sustainability reporting, independent commissioner proportion, and institutional ownership on firm value, with financial performance as a mediator, for 35 Indonesian energy firms (2022-2024). Panel regressi…

Loso Judijanto, Bintang Cahya, Rully Fildansyah

This study conducts a bibliometric analysis of sustainability reporting research related to IFRS S1 and IFRS S2, using Scopus data and VOSviewer. It finds that sustainability reporting serves as a central bridging term linking three cluster…

Onuora J. K. J

This paper empirically examines the impact of sustainability reporting on the financial performance of manufacturing firms in Nigeria. It analyzes how the quality and extent of disclosure relate to profitability and firm value, offering ins…

Jonida Carungu, Alessia Patuelli

This paper reports the construction of a dataset of 599 sustainability reports from major UK-listed companies (2015-2023), covering the top 10 by market cap in each ICB industry. Where standalone reports were unavailable, relevant non-finan…

Hani Fitria, Herman Rustandi

This study examines the impact of ESG disclosure on financial distress risk (Zmijewski model) for 24 food and beverage companies listed on the Indonesia Stock Exchange from 2020 to 2024. Using panel regression with random effects, it finds …

Dara Ghahremani

Replication materials for a doctoral study on how institutional, state, corporate, and foreign ownership affect ESG performance and annual-report ESG disclosure among European listed banks. Includes Python/Stata code for panel analysis, tex…