GX & Decarbonization Research

Ratih Wahyuningsih, Desy Nur Pratiwi, Suhesti Ningsih

This study examines the influence of investor sentiment, inflation rates, and sustainability report disclosures on stock prices of energy sector companies listed on the Indonesia Stock Exchange from 2022 to 2024. Using multiple linear regre…

Opiyo James, Charles Tibbs, Maniagi Musiega

This study examines the impact of environmental sustainability reporting on the financial performance (ROA, ROE) of 65 firms listed on the Nairobi Securities Exchange from 2015 to 2024 using time series data. The findings reveal a statistic…

Kah Yong Chow, Mohd Zulkhairi Mustapha, Ervina Alfan

This study examines the relationship between sustainability committee attributes and ESG reporting quality in ASEAN-5 listed firms. Using panel data from 896 firm-year observations (2020-2022), it finds that committee independence enhances …

Adjene Veronica Ebarehmen, Eke, Robert Ike (Ph.D., FCA)

This study examines the effect of environmental accounting practices on Sustainable Development Goals Reporting (SDGR) in five Nigerian energy companies (Shell, Chevron, TotalEnergies, Seplat, Eni) from 2010 to 2025. Using multiple regressi…

Muhammad Munawir, Junaidi

This study analyzes the construction of ecological meanings in Sinarmas Land's sustainability reports (2017-2024) using ecolinguistics and critical discourse analysis. Semantic tagging via USAS identified 157 key words, revealing that susta…

Tri Siwi Nugrahani, Rini Astuti, Tias Budi Lestari

This study examines the influence of intellectual capital, board of directors effectiveness, and number of employees on sustainability report disclosure among 244 Indonesian financial and health sector firms. Results show that intellectual …

Jatin Kumar Jaiswal, Pooja Kumari, Dharen Kumar Pandey

This first systematic literature review integrates CSRD and EU Green Taxonomy, analyzing 60 peer-reviewed articles (2022-2025) via the TCCM framework. Key findings show dominance of stakeholder, legitimacy, and institutional theories, with …

Taghred Mokhtar Sayed Moawad, Khaled Hussainey, Yaacob Ibrahim

This study analyzes the relationship between sustainability reporting quality (SRQ) and earnings management (EM) in an emerging economy using 531 firm-year observations. It finds a positive contemporaneous correlation between SRQ and EM, su…

Kateryna Shymanska, Катерина Василівна Романчук

This paper empirically examines how sustainability reporting can support stakeholders in Geographical Indication (GI) product supply chains. Regression analysis shows that the number of registered GIs positively affects added value in agric…

Sindi Purbawati, Sri Yuli Ayu Putri

This study analyzes the effect of capital structure, firm size, and sustainability report on financial performance of Indonesian listed banks from 2021 to 2025 using multiple regression. Results show capital structure has a negative signifi…

Berra Öz, Ali Hakan Işık

This paper analyzes the use of large language models (LLMs) in sustainability reporting, focusing on the performance comparison of retrieval-augmented generation (RAG) and low-rank adaptation (LoRA) techniques. It evaluates their effectiven…

Aminu Abdullahi; Abdulrahman Bala Sani; Nura Abubakar Allumi & Abdulrasheed Bello

This study examines the awareness of stakeholders regarding sustainability reporting and the actual practices of cement manufacturers in Northern Nigeria. It analyzes the impact of region-specific factors on reporting quality, highlighting …

Faisal A. Otaibi

This study examines sustainability reporting and its determinants among Saudi listed firms under Vision 2030. It finds that reporting is limited and uneven across firms, with governance and firm characteristics significantly influencing dis…

Indrit Ago

This study examines sustainability reporting implementation readiness in Albania using mixed methods: documentary analysis of 200 largest companies and survey of 127 accounting professionals. It finds that regulatory, corporate, and profess…

Dr. Osama Zaid Mohammed Manoukh

This study examines the impact of adopting accounting measurement standards for sustainable development on improving financial report transparency, using a field study at Baghdad Soft Drinks Company/Pepsi. Based on the problem that traditio…

Regina Maharani Parameswari Sapsudin, Sulaeman Rahman Nidar, Mokhamad Anwar +1

This study examines how board structure affects sustainability reporting quality using panel data from 58 Indonesian listed firms (2019-2023). It finds an inverted U-shaped relationship between board independence and reporting quality, and …

Alexander Koch, Tomáš Slaný, Andreas Ciroth +2

This report presents a framework for integrating sustainability and circular economy (CE) principles into system solutions. It outlines core and extended aspects for assessing system-level sustainability and circularity.

Thia Margaretha Tarigan, Christianus Yudi Prasetyo, Andang Wirawan Setiabudi

This study examines the effect of sustainability reporting on tax avoidance in Indonesian energy sector firms, with female board representation as a moderator. Results show that sustainability reporting alone does not reduce tax avoidance, …

Yujia Luo, Juan Ramon Candia Jorquera, Peter David Ball

This paper proposes a System-of-Systems framework to integrate manufacturing Digital Twins (DTs) with corporate Sustainability Reporting (SR). Based on literature analysis and expert interviews, it identifies data mismatches between process…

Anonymous Author(s)

This replication study validates a method for refining prompts by learning from their own mistakes in analyzing sustainability reports. It demonstrates how iterative improvement based on incorrect outputs enhances prompt quality for ESG tex…