GX & Decarbonization Research

S. A. Alavi-Borazjani, Muhammad Noman Shafique, Zeeshan Arshad

This study benchmarks 403 environmental KPIs across 25 major global ports, revealing that while ports have baseline transparency, outcome-oriented and integrative metrics are scarce. Blind spots in climate resilience, environmental finance,…

Dr. Thanakit Ouanhlee

This study examines the relationship between AI integration in compensation systems and human capital accounting disclosure (HCAD) quality among manufacturing organizations in Thailand. It finds that while AI integration is moderate, disclo…

Fira Shafina, M. Haykal, J. Lee

This paper explores the adoption of XBRL in South Korea's capital market, linking it to improved disclosure and sustainability outcomes. Mandatory XBRL filing via the DART system reduces information asymmetry and financing costs. The study …

D. Liang, Zijie Chen, Chuanli Wei

This study proposes a method to detect semantic mismatches between financial statement line-item labels and XBRL taxonomy elements in SEC 10-K filings. Using TF-IDF and BM25 for text similarity scoring combined with industry peer benchmarki…

Yao Zhang, Dan Zhang, Yujie Zhang +1

This study uses evolutionary game theory and system dynamics to model interactions between contractors and regulators in transportation infrastructure. It finds that pure strategies are never stable, mixed strategies are stable only with pu…

Elda Furi Lestari, Ambar Kusumaningsih

This study examines the effect of governance (Bloomberg Governance Score) on firm value (Tobin's Q) with institutional ownership as a moderator, using panel data from 43 consumer cyclical and non-cyclical firms listed on the Indonesia Stock…

Simon Jehnen, Javier Villalba-Díez, Joaquín B. Ordieres Meré

This study proposes FinTextSim, a domain-specific sentence-transformer for extracting predictive latent topics from financial disclosures. Using 10-K filings of S&P 500 companies (2016-2023), BERTopic with FinTextSim yields clearer, more co…

Odai Abdel Rahman Tahat, Sharifah Buniamin

This study examines the relationship between social sustainability and financial performance using a manually constructed Social Performance Index (SPI) from annual disclosures of 49 Jordanian manufacturing firms (2018–2024, 343 firm-year o…

Dede Yusuf Maulana, Aditya Bayu Kusuma, Istikomah Istikomah +2

This study analyzes the effect of carbon emission disclosure and environmental performance on the cost of debt for Indonesian coal companies, with profitability as a mediating variable. Findings show carbon disclosure significantly affects …

Muhammad Masood Awan, S. Sharif

This paper assesses financial and non-financial risks of cement companies in Pakistan, including ESG compliance and corporate governance. It creates a scoring model to help investors evaluate risk.

Shankari Mohanakrishnan

This study introduces a multi-stage AI model using LightGBM and ensemble learning for borrower risk profiling and loan portfolio optimization, integrating multi-source data including ESG metrics. With SHAP and LIME for explainability, it ac…

J. Nair, C. Gounder, Shilpa Peswani

Using data from Indian banks, this study examines the impact of ESG disclosures on non-performing loan ratios. It finds that aggregate ESG disclosures significantly reduce NPLs, with governance indicators having the strongest effect, while …

Jing Deng, Zhang Yaowu, Jinhang Deng

Using data from Chinese listed home appliance firms (2014-2021), this study empirically examines drivers and consequences of corporate greenwashing. Larger and older firms are more likely to greenwash, while state-owned enterprises are less…

Abhishek Kanoor

This study examines whether the performance effects of board gender diversity are conditioned by director nationality and generational cohort in Saudi Arabia post-Vision 2030. Using a panel of 152 Tadawul-listed firms (2017–2023), it finds …

C. Rahayu, Anni Aryani

This systematic literature review of 60 articles analyzes the relationship between financial and non-financial variables in corporate sustainability. It finds that non-financial factors (green leadership, sustainability accounting, ESG disc…

Marian Tripak, N. Shevchuk

This paper proposes an institutional model linking corporate governance quality to financial transformation of agricultural companies entering international capital markets. Using Ukrainian firms listed on London and Warsaw exchanges, it sh…

Nabilah Az-Zahra Zhafira, Yulia Sindi Sari, Irmadela Nindyadiasti Rizkika Fitriani +3

This study unbundles corporate governance into four functional pillars and examines their distinct regional impacts on ROA using 14,776 firm-year observations from 53 countries (2020-2024). Panel regression reveals that accounting governanc…

Radina Modjaningrat, S. Bahri

This study examines the influence of environmental performance and sustainability reporting disclosure on firm value, with profitability as a moderator, for consumer goods manufacturers on the Indonesia Stock Exchange. Environmental perform…

Hasan Talaş, E. Gök, Özen Akçakanat +4

This study uses tree-based machine learning on 428 Turkish non-financial firms to show that ESG and governance signals provide statistically significant additional information for predicting ROE beyond traditional financial ratios. Random F…

Qing Shen

Using Chinese A-share commercial circulation firms (2012-2022), this paper empirically examines how ESG performance eases financing constraints and how digital transformation moderates this effect. A one-standard-deviation increase in ESG s…