GX & Decarbonization Research

Rubushi Adamu

This study examines the impact of sustainability reporting (environmental, social, governance, economic) on financial performance (ROA, Tobin Q) of 10 listed oil and gas firms in Nigeria from 2014 to 2023 using panel regression. Findings sh…

Kpochi C. Toryila

This study examines the moderating effect of board independence on the relationship between ESG disclosure quality and firm value (Tobin's Q) for 22 listed Nigerian manufacturing firms (2015-2024). Using random effects panel regression, it …

Faridz Dyan Saputra

This study analyzes the impact of ESG disclosure on the cost of debt for 16 Indonesian non-financial state-owned enterprises (BUMNs) from 2020-2024 using panel data regression. Social disclosure significantly increases the cost of debt, whi…

Yuze Nie

This study examines the 'hush washing' phenomenon (deliberate under-disclosure of ESG information) in Central and Eastern European (CEE) energy companies through a comparative case study of PKN Orlen, ČEZ Group, and Romgaz, analyzing sustai…

Yamina Chouaibi, Sihem Hermi

Using panel data from 728 Chinese firms (2018-2023) and SEM, this study finds that anti-corruption strategy disclosure partially mediates the relationship between ESG practices and cost of debt, significantly lowering it. Combating corrupti…

Dinar Ayu Lestari, Dewi Susilowati

This systematic review synthesizes 20 studies (2021-2025) using PRISMA to examine ESG disclosure's impact on firm value. It finds overall positive effects via reduced information asymmetry, enhanced reputation, and lower capital costs, with…

Trần Thị Thu Thủy, Nguyen Thi Thanh Thao

This study examines the ESG integration pathway of a heritage tourism SME in Hoi An, Vietnam, using longitudinal carbon tracking and circular economy analysis. The low-carbon tour achieved a 37% carbon efficiency gain and 99.9% waste divers…

(著者不明)

This paper proposes an optimization model integrating linear prediction and nonlinear evaluation terms to analyze the relationship between corporate non-financial measures and financial performance. It aims to quantitatively evaluate the ef…

Tashmatov Rustam Xusanovich

This paper examines organizational, institutional, and informational mechanisms for integrating ESG principles into corporate governance. It analyzes Uzbekistan's regulatory framework (Law ZRU-1036, Presidential Decree PF-16, Cabinet resolu…

Manal Khalifa Hamida Algharari, Wagdi Khalifa

This study examines whether net-zero strategy credibility is priced in Middle Eastern equity markets, using a five-dimension Credibility Index for 167 listed firms across seven countries (2020-2025). Findings show a positive association wit…

Tongam Sinambela, Christina Tri Setyorini, K. Srirejeki

This study analyzes the impact of ESG dimensions on financial performance (ROA) using panel data regression on 18 SMEs listed on the Indonesia Stock Exchange Acceleration Board. Fixed effects results show no significant effect of ESG dimens…

Ruijun Ma

This study analyzes the impact of ESG disclosure on investor preferences using panel data of Chinese A-share listed firms from 2016-2023. Fixed-effects regressions reveal a significant negative association between ESG scores and excess retu…

D. Rahayu, Najmudin Najmudin

This systematic review synthesizes ESG research in sustainable finance, identifying how ESG is conceptualized, measured, and evaluated. Following PRISMA 2020, 28 studies from Scopus (2016-2026) were analyzed. ESG is framed as disclosure, ri…

J. Neafie, Amina Sagymbayeva, Kanat Kenzhetayev +3

This study examines the gap between externally disclosed ESG-SDG performance and internal employee perceptions in Kazakhstan, an emerging market. Using matched survey and disclosure data, it finds that internal perceptions exceed disclosure…

Awaliyah Alifi, Wahyu Dwi Agung

This qualitative study examines barriers to sustainable finance in Indonesian Islamic banking, focusing on Bank Syariah Indonesia. It identifies three key obstacles: traditional credit frameworks prioritizing short-term profit, a regulatory…

Sunita Sherifani, Chinmay Thakur

This study examines the impact of mandatory BRSR reporting on earnings transparency among top Indian banks. Using panel data from FY2020-21 to FY2023-24, it analyzes discretionary loan loss provisions as a proxy for earnings management, com…

P. Oluwatayo

This paper analyzes produced water management in Nigeria's Niger Delta from an integrated ESG perspective, arguing that passive disposal is inadequate. Using field data, LCA, and regulatory benchmarking, it shows that active management thro…

F. Antoniou, Xanthi Foura, Eleni A. Papadopoulou +1

This study evaluates awareness and readiness for ESG adoption in the construction industry. A systematic review reveals that by 2023 only 19 publications addressed ESG in construction, with a recent surge. Interviews with Greek construction…

Evy Steelyana W, Ismi Fathia Rachmi, Agustini Hamid

This paper empirically examines the shift from ESG disclosure to digital-driven governance, using evidence from Indonesian corporations and infrastructure ecosystems. It analyzes how digital technologies enhance transparency and accountabil…

Edi Triwibowo, Erlina Widayanti, Thofa Hanif Aditya

This study examines the effect of ESG disclosure on earnings management and the moderating role of audit quality, using panel data from Indonesian non-financial firms (2021-2025). Findings show ESG disclosure reduces earnings management, an…