GX & Decarbonization Research

Sri Saraswati, Darma Irawanti Marbun

This study analyzes the impact of ESG disclosure scores and board gender diversity on firm value (Tobin's Q) using a balanced panel of 209 Asian industrial firms from 2021-2024. Fixed-effects regression reveals that ESG disclosure scores ha…

Sajead Mowafaq Alshdaifat, Noor Hidayah Ab Aziz, Inès Kateb +2

This study examines how family ownership moderates the relationship between CEO overconfidence and ESG disclosure using a panel of 319 GCC firms (2014-2023). Results show CEO overconfidence positively relates to ESG disclosure, but this eff…

Md. Qamruzzaman, Abdulrahman Alomair, Mohammed Alomair

This paper examines how FinTech adoption, intellectual capital, ESG disclosure, and dividend policy affect firm value in financial institutions in an emerging economy (Bangladesh). Using econometric methods including deep neural networks, i…

Xiaotian Wang

This paper examines how mandatory ESG disclosure expands directors' duty of care and how courts define its limits, through comparative case analysis of UK and EU litigation. It finds courts increasingly ruling on whether ESG failures breach…

Alistair Vance, Sora Tanaka, Mateo Benitez

This paper proposes an auditable governance framework for sustainable and fair e-commerce using AI. It integrates packaging waste, last-mile emissions, return rates, accessibility, and ESG disclosure into four layers: material circularity, …

Alistair Vance, Sora Tanaka, Mateo Benitez

This paper proposes a four-layer governance framework for sustainable e-commerce, using AI as an auditable decision-support layer for packaging waste, last-mile emissions, high return rates, accessibility, and ESG disclosure. The layers cov…

Dwi Kartika, Reni Widyastuti, Febriati Febriati

This study examines how capital structure, free cash flow, and firm size affect firm value for Indonesian industrial firms from 2020-2024, with ESG disclosure as a moderator. Findings show positive effects of capital structure and size, neg…

Alistair Vance, Sora Tanaka, Mateo Benítez +1

This paper proposes a governance framework for sustainable and fair e-commerce, integrating packaging, circular logistics, accessibility, and ESG disclosure with auditable intelligence (AI).

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…