GX & Decarbonization Research

Sónia Monteiro, Vanda Roque, Inês Moreira

This study analyzes non-financial reports of Portuguese listed firms (2019-2022) to construct a GRI-based ESG disclosure index. Panel regressions show financial performance does not significantly affect ESG reporting; only firm size does. E…

Zamira Ataniyazova

This study provides the first systematic evaluation of ESG reporting by Uzbekistan's state-owned enterprises (SOEs), assessing 12 SOEs across five sectors against a four-pillar maturity framework. Findings show that reporting experience and…

Zamira Ataniyazova

This study provides the first systematic evaluation of ESG reporting by Uzbekistan's state-owned enterprises (SOEs), assessing 12 SOEs across five sectors against a four-pillar maturity framework. It finds that reporting experience and exte…

(著者不明)

This paper analyzes the historical fluctuations of ESG ratings to assess their predictability. By examining past patterns, it offers insights into rating stability and future trends, providing important implications for investors and corpor…

Zhou W.

This paper examines how textual information in banks' ESG disclosures relates to media attention and negative reports. It explores the link between disclosure quality and external pressure, offering insights into banks' disclosure strategie…

Lee K.F.

This paper examines the role of catering incentives in corporate ESG disclosure, exploring how firms tailor their reporting to meet external expectations. It analyzes the impact of such strategic disclosure on firm value and investor behavi…

Azriane Angganararas I.

This study empirically analyzes the determinants of ESG disclosure in the fashion industry, examining factors such as firm size, profitability, and governance structure. It provides practical insights for improving sustainability reporting …

Zhao X.

This study examines the impact of ESG disclosure on supply chain performance in small and medium enterprises (SMEs). It suggests that ESG disclosure can enhance trust and risk management with partners, potentially improving overall supply c…

Feng Z.

This paper empirically examines how ESG disclosure affects REIT debt financing and firm value. It suggests that transparent ESG information enhances investor confidence, potentially improving financing conditions and firm valuation. The stu…

M. Oladejo

This study analyzes the relationship between CSR disclosure and profitability for five consumer goods manufacturers in Nigeria. External environmental costs negatively impact ROA, while internal environmental costs show a positive correlati…

Daniel Yeung, Lingju Chen, Qingliang Tang

This study re-examines the ESG-financial performance link using a configurational approach. Analyzing 1,380 environmentally mature firms (CDP score ≥ B) with fsQCA, it identifies five equifinal pathways to high profitability (ROA). Strong E…

Nyoman Kristian Hadi, Intan Shaferi

This paper analyzes the resurgence of non-ESG stocks and its impact on sustainable investment trends, proposing strategies for financial institutions to balance profitability and regulatory compliance. Based on conceptual analysis and liter…

J. Parish, Aretousa Bloom, Cam-Tu Nguyen

This report critically examines how ESG investing shapes rental housing financialization and assetization. Synthesizing 56 academic articles and comparing regulatory frameworks in Canada, the EU, and the US, it argues ESG is a socio-technic…

Mohammed Baba Shehu, Sani. U. Gurowa (Ph.D.)

This study examines the effect of ESG disclosure quality on Tobin's Q for listed Nigerian deposit money banks from 2014-2024. Using a bespoke Integrated Disclosure Quality Classification (IDQC) framework, it constructs a Weighted Disclosure…

Wei Yang, Hongjiang Pei

As mandatory ESG disclosure for A-share listed companies begins in 2026, this paper analyzes the practical dilemmas for SMEs using Ultrapower (ChiNext) as a case. Drawing on information asymmetry and stakeholder theories, it identifies weak…

Dalia Sipavičiūtė, A. Mačiulytė-Šniukienė

This paper analyzes trends in female board participation and their value creation in Lithuania's financial and energy sectors. Survey findings show women on boards contribute to employee competency development, business value growth, data-d…

Yazan Almnadheh, Afzalur Rashid, Eltayyeb Al‐Fakir Al Rabab'a +1

This study examines the impact of ESG scores on corporate liquidity management (CLM) for ASX-listed firms from 2010 to 2023. Using 1,100 firm-year observations and OLS regression, it finds that higher ESG scores are positively associated wi…

Zhen Chang

This study examines the relationship between ESG scores and default risk for corporate bonds in developed economies (US, UK, Eurozone, Japan) from 2018 to 2025. Using MSCI and Bloomberg ESG ratings, credit spreads, and probability of defaul…

Gabriel Hamonangan Malau, David.H.M Hasibuan, Tri Marlina

This study examines the impact of profitability, capital structure, and firm size on firm value, with sustainability reporting as a moderator, using panel data from 39 Indonesian energy firms (2021-2024). Results show positive effects of th…

Fadillah Khoerotul Janah, Fahmaninda Listiyani, Anik Puji Handayani

This study examines the impact of sustainability reporting and green innovation on financial performance through corporate reputation, using 16 non-financial companies listed on the Indonesia Stock Exchange (2019-2024). Multiple regression …