GX & Decarbonization Research

Alzulin Olvica Saputri, Firman Tatariyanto, Sugiyanto Sugiyanto

This study analyzes 45 sustainability reports from 15 Indonesian healthcare organizations (2021-2023) and finds that SDG integration is fragmented and largely symbolic. SDG 3 accounts for 45% of disclosures, while SDG 13 (climate action) is…

Amina Meskaoui, Adil El Amri, Abdelhak Sahib Eddine

A narrative review of Morocco's sustainability governance across legislative, strategic, and corporate dimensions. It identifies implementation gaps in enforcement, SME integration, data infrastructure, and green finance, proposing theoreti…

Ririn Nurilah, Gita Deprianti, Jainal Arifin +1

This systematic literature review identifies determinants of integrated reporting (IR) and SDGs disclosure quality in the banking sector. Key factors include internal governance (board independence, size, diversity, audit quality), firm cha…

L. Nguyen

This systematic review uses the ADO framework to consolidate evidence on how CEOs' early-life experiences (war, famine, disasters, family background, military service) shape corporate decisions including risk-taking, investment, capital str…

Hicca Maria Gandi Putri Aruan, Mawar Pasaribu, Romauli Tiurmaida Togatorop +3

This qualitative case study analyzes ESG and integrated reporting at PT Unilever Indonesia through the lens of legitimacy, stakeholder, and institutional theories. It finds that sustainability reporting helps maintain social legitimacy, mee…

Slimane Ed‐Dafali, João J. Ferreira, Ibtissam EL‐Ghaylany +2

This literature review examines the link between ESG and corporate corruption using 87 articles. It categorizes findings into three themes: fraud risk management, political connections, and organizational culture. Proposes frameworks based …

Shuai Wang, Ding Li

This paper examines the impact of environmental interlocking directors (board members also serving on ISO14001-certified firms) on corporate ESG scores using Chinese listed firms from 2011-2020. From information exchange and organizational …

Ahmed Mohamed Shawki Tawfik, Hanan Mohamed Ismail Youssef, Aljaohra Ali Altuwaijri +1

This study demonstrates a partial mediation effect of big data analytics (BDA) on the relationship between ESG scoring and firm value (Tobin's Q) for Saudi listed firms from 2021-2024, using SEM and bootstrap analysis. The findings suggest …

Ghea Rahmayanti, Merry Susanti

This study examines the effect of ESG scores on financial performance of 11 energy sector firms listed on the Indonesia Stock Exchange from 2022–2024 using panel data regression. Financial performance was measured by ROA, ROE, and Tobin's Q…

Giovana Fernandes Porto, Dilo Sérgio de Carvalho Vianna, J. De Souza Queiroz +2

This study analyzes the correlation between Value Added Statement (DVA) indicators and ESG scores for Brazilian oil companies listed on B3 from 2018 to 2022. It finds significant associations in environmental and social pillars, with intern…

Yashraj Patil, Harikrishnan Ramachandran, Mahesh Sanghavi +1

This paper proposes the SDG-ESG Sustainable Development Index (SESI), an integrated framework for assessing sustainability performance in higher education institutions (HEIs) using ESG dimensions aligned with SDGs. Based on 17 SDG-derived i…

Ricardo Teruel-Gutiérrez

This paper proposes 'sustainability readiness' as a transparent, domain-specific measure of firms' ability to generate, verify, integrate, and communicate sustainability information. Using 2025 World Benchmarking Alliance data across 2000 f…

Srivastava Ajay Bhiari Lal, Agrawal Ankur

This paper empirically analyzes the relationship between ESG controversy scores and firm financial performance. Synthesizing peer-reviewed studies from 2018-2025, it finds that ESG controversies generally reduce firm value and increase risk…

Reza Saputra, Ranila Suciati Suciati

This study examines the effects of ESG scores, dividend policy, and profitability on Cumulative Abnormal Return (CAR) for companies in the SRI-KEHATI Index on the Indonesia Stock Exchange from 2019 to 2024. Using panel data regression, the …

Yomna Abdulla

This paper analyzes the impact of GCC government initiatives on ESG scores of listed firms from 2020-2024 using panel data. It finds an upward trend in average ESG scores, with mandatory ESG disclosure in the UAE positively affecting perfor…

Giovana Fernandes Porto, Dilo Sérgio de Carvalho Vianna, J. De Souza Queiroz +2

This study analyzes the relationship between Value Added Statement indicators and ESG scores of Brazilian oil and gas companies from 2018-2022. Findings show positive associations between internally generated value and ESG performance, and …

Sudirman Sudirman, Normiyati Normiyati, Dedi Sumanto +1

This study analyzes the relationship between ESG scores and financial performance (ROA) and stock return volatility among listed firms in ASEAN-5 from 2016 to 2023 using panel fixed effects. Results show that higher ESG scores are associate…

Silvi Oktaviani, Taufik Andre Setiyono

This study quantitatively examines the effects of sustainability reporting, internal control effectiveness, and accounting ethics on financial statement transparency in Indonesian infrastructure companies. Using multiple linear regression o…

Adeviani Fiardhani, Fransiska Natalia, Poltak Maruli Jhon Liberty Hutagaol

This study examines the impact of tax planning on firm value in Indonesian healthcare companies, moderated by corporate governance and sustainability reporting. Using ETR, Tobin's Q, and SRDI, it finds implications for integrating tax strat…

Yoan Eko Saputra, Fitrini Mansur, Muhammad Ridwan

This study analyzes the impact of financial performance (Current Ratio, ROA, Debt to Assets Ratio) and Sustainability Report Disclosure Index (SRDI) on firm value (Tobin's Q) for 40 energy and industrial sector firms listed on the Indonesia…