GX & Decarbonization Research

E. Kasim, Daris Aviceena

This study investigates the effect of ESG disclosure on firm value (Tobin's Q) for 20 Indonesian energy firms from 2022-2024. Results show a positive and significant impact of ESG disclosure on firm value, with firm size moderating the rela…

Floriana Luisi, Olga Maria Stefania Cucaro

This paper conceptualizes ESG discourse as a discursive dynamic capability, deriving three observable manifestations (sensing, seizing, transforming). Analyzing 10,690 ESG-validated social media posts from 23 European utilities and technolo…

Ikugbe Eldred Ebunu, Kingsley Chibuzo Ozike, Saidu Kamara +2

This paper develops a conceptual framework comparing how the EU Deforestation Regulation (EUDR) shifts cocoa ESG accountability from voluntary certification to proof of deforestation-free production. It contrasts Nigeria and Brazil, highlig…

Seandy Ginanjar, Setiawan Sariyoga, Andi

This qualitative study examines how dynamic capabilities (sensing, seizing, reconfiguring) mediate the ESG performance-firm value link in emerging markets. It finds that superficial ESG engagement can temporarily boost valuation but erode d…

Ігор Іванович Шкорина, О.В. Ружинскас

This paper analyzes how EU regulations (CSRD, ESRS, CBAM, European Green Deal) reshape market access for Ukrainian agri-exporters, proposing a sustainable logistics marketing model. It identifies ESG differentiators, warns against greenwash…

Dorottya Sebestyén, András Torma

This paper compares ESG regulatory frameworks across the EU, US, China, and India, focusing on the CSRD. It analyzes how regulatory design differences impact competitiveness, finding that the EU's advanced model enhances transparency but al…

H. Tatsad

This paper proposes a governance-driven framework integrating Occupational Health and Safety (OHS) into ESG for manufacturing industries, based on India's BRSR and OSHWC Code 2020. Drawing on Agency, Stewardship, and Stakeholder theories, a…

Muhammad Naiyiron Romdoni, Eni Wuryani

This study examines the effect of ESG disclosure on Enterprise Risk Management (ERM) quality in Indonesian energy companies, with firm size as a moderator. Results show that social disclosure positively affects ERM quality, while environmen…

V. Kozhina, S. Ryabichenko, Denis Holodkov

This paper examines the theoretical and practical aspects of integrating ESG indicators into a company's strategic controlling system. It argues that traditional financial and operational controlling fails to capture ESG impacts, and propos…

Rania Abdallah, Farah Saboune, Layal Halawani +1

This study proposes an integrative conceptual model examining how social media advertising formats and digital payment systems jointly shape consumer behaviour and sustainable monetisation within an ESG framework. It presents six hypotheses…

Wahyu Mustika Rani, Sri Pujiningsih, S. Maharani

This study analyzes environmental sustainability disclosure patterns on smart city websites in Indonesia. Content analysis of 24 district-level websites finds that environmental commitment and real programs dominate disclosures, while trans…

Paola Ramassa, E. Bonollo, E. Ferrari

This mixed-methods review synthesizes 92 articles (1981-2025) on impression management (IM) in financial and sustainability reporting. It finds pervasive IM techniques including selective narratives, visual distortions, and obfuscation, lin…

Tamás Zelles, Bernadett Domokos, Sándor Remsei

This paper examines how combining narrative techniques with machine learning can enhance decision-making, particularly in accounting and sustainability reporting. It finds that narrative-driven reporting with expert interpretation improves …

Emanuela Resta, G. Logroscino, Preethymol Peter +2

This paper examines the role of mental health within ESG frameworks, using descriptive analysis across 31 countries to show that governance indicators, especially rule of law, are consistently associated with mental health outcomes. It expa…

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…

Noor Faiza M. Ja’afar, Nor Adila Zulkifli, Maslinawati Mohamad

This narrative review synthesizes literature on waste management disclosure credibility, analyzing governance mechanisms, regulatory trends, and assurance practices. It finds disclosure quality is an emergent property of alignment between i…

Fabio M. Delle Grazie, Laurence Gill

This study assesses ecosystem services of seven turloughs (intermittent karst lakes/wetlands) in western Ireland. Regulating and cultural services, especially flood mitigation, habitat, and ecotourism, are most valuable, with annual values …

Junie Albine Kenfack Atangana, Rufis Fregue Tiegam Tagne, Gervais Kounou Ndongo +3

This review synthesizes 119 studies (2020-2026) on pretreatment strategies for enhancing biogas production from agricultural waste. It quantitatively compares physical, chemical, biological, and combined methods, analyzing methane yield imp…