GX & Decarbonization Research

Priya Ray

This paper analyzes India's mandatory ESG assurance framework introduced by SEBI in 2023, requiring third-party reasonable assurance on key ESG metrics. It assesses the legal and regulatory implications, moving ESG disclosure from voluntary…

İsmail Öğütçen, Ümit Yılmaz

This study examines whether ESG rating disagreement predicts corporate greenwashing and how digital transformation (DTI) moderates this via disclosure and performance channels. Using 8,111 firm-year observations of Chinese A-share companies…

Kristina Rudžionienė, Greta Keliuotytė-Staniulėnienė, Rasa Kanapickienė +2

This paper examines the association between ESG disclosure and corporate financial performance across Western European and Central and Eastern European firms using Bloomberg ESG scores from 2013-2024. Results show a negative association wit…

Zhuo Li

This study develops a Pension Fund Disclosure Quality Index (PFDQI) to evaluate ESG disclosure quality of three major East Asian public pension funds (NCSSF, NPS, GPIF) from 2020 to 2025. Using content analysis and sigma-convergence analysi…

Luksi Visita, Chauu The Huu

This study examines how CEO ownership and host-country institutional diversity influence ESG disclosure among US MNEs. Drawing on entrenchment and institutional complexity theory, it hypothesizes conflicting effects reducing disclosure. Usi…

Rizki Risdianto, Susi Susilawati, Ridwan Saleh +2

This study examines the effects of ESG disclosure, intellectual capital, and environmental costs on firm value, and tests profitability as a moderating variable. Using panel data from 90 Indonesian listed firms (2021-2024), the regression a…

X Zhao, Xiaoyang Yu, Tao Huang +1

This article analyzes voluntary ESG disclosure as a complementary governance tool in Chinese listed companies from a legal perspective. It argues that voluntary disclosure can provide tailored, forward-looking information above a mandatory …

Najma Kamilah Rizkianti, Lena Erdawati

This study examines the impact of ESG disclosure, liquidity, and profitability on firm value in Indonesian food and beverage manufacturing firms from 2020-2024. Using fixed effects regression on 145 firm-year observations, it finds that onl…

Radita Gefi Sulistyawati, Anna Sumaryati, Zaky Machmuddah +1

This study analyzes the impact of ESG disclosure on financial performance (Net Profit Margin) of 48 mining companies listed on the Indonesia Stock Exchange over 2022-2024, using Moderated Regression Analysis. Results show that environmental…

Hieu Thanh Nguyen, Hoa Minh Pham, Anh Thao Nguyen +1

This study examines the relationship between ESG disclosure and corporate tax avoidance among Vietnamese non-financial listed firms (2020-2024). Using panel data regression and machine learning models, it finds that ESG disclosure reduces t…

Radita Gefi Sulistyawati, Anna Sumaryati, Zaky Machmuddah +1

This study analyzes the impact of ESG disclosure on the financial performance (Net Profit Margin) of mining companies listed on the Indonesia Stock Exchange. The results show that environmental and social disclosures have a significant posi…

Yureza Rian Wibowo, Etty Gurendrawati, Gatot Nazir Muhammad

This study examines the effect of ESG disclosure and risk management on firm value using balanced panel data from 272 ASEAN public companies (2020-2024). Panel data regression with FEM shows ESG disclosure positively and significantly affec…

C G Mishra, Dr. CA Amar Kumar Behera

This study examines the impact of ESG disclosure on financial performance and firm valuation of Indian listed companies, focusing on the mandatory BRSR framework. Using 3,690 firms from 2018-2024, it finds that mandated disclosure enhances …

Jinlong Li

This study examines whether ESG rating disagreement undermines firms' ESG performance under China's mandatory ESG disclosure. Using panel data of Chinese A-share firms from 2018-2023, it finds a robust negative association between ESG ratin…

Shanshan Yue, Xue Lei, Husni Samara +2

This study examines how board educational diversity influences ESG disclosure among Chinese A-share listed firms from 2014 to 2023. Using Bloomberg ESG scores, it finds that educationally diverse boards are positively associated with overal…

Azamatjon Tursuntoshev

This paper examines the impact of ESG disclosure on firm performance in the Middle East and Africa (MEA) region. It suggests that higher disclosure quality may improve firm performance, while also highlighting region-specific factors to con…

Mirza Fahim Ahmed, Khadiza Khatun Tumpa, Md. Amanullah +1

This study examines the effect of ESG disclosures (ESGD) on financial distress, with profitability (ROA) as a moderator, using panel data from 156 Bangladeshi pharmaceutical and chemical firms (2019-2024). Results show ESGD significantly re…

J.K. Margerison, K. Farnan

This study analyzes the effect of herd replacement rate and age at first calving on the feed-related carbon footprint of Holstein Friesian dairy heifers, providing management indicators for reducing greenhouse gas emissions in dairy operati…

Yi-Chih Yang

This study evaluates CO2 emissions from container trailer operations using carbon footprint and gray relational analysis. It compares two terminal operation modes and finds that factors like distance, speed limits, and loading affect effici…

Thirunavukarasu Suryalakshmi, Gurumoorthy Yohanandhan Rajaa Vikhram

This paper proposes a method combining IIoT and digital twin technologies with machine learning (k-means clustering and anomaly detection) to improve industrial energy efficiency. Applied to air leak detection, it achieves 6.22 kWh/day ener…