GX & Decarbonization Research

Elena A. FEDOROVA, Anzhelika A. KOVALEVA, Lyudmila I. CHERNIKOVA

This paper applies LDA topic modeling to Russian companies' non-financial reports to construct an industry-standardized social (S) index. It identifies industry differences in social disclosure and the influence of specific topics on market…

Qianxing Chen

This paper traces the evolution of AI models for ESG assessment, from topic models to domain-adaptive Transformers and retrieval-augmented language models. It focuses on multi-label phrase annotation from news, earnings calls, and reports, …

Shukai Zhan

This study examines the impact of ESG-related disclosure events on the stock valuation of BYD, a leading Chinese NEV company, using an event study approach in R. It identifies events from CNINFO announcements and third-party ESG rating upda…

Wei Cai, Yanqi Sun, Cheng Xu +2

Using panel data from 4,065 Chinese A-share firms (2009-2021), this study finds that ESG rating disagreement significantly increases stock liquidity. Analyst attention and research reports mediate this effect, and the relationship is strong…

Delane D. Naidu

This study examines the effect of ESG disclosure on credit risk for South African firms. Using data from 2017-2023, it finds that higher disclosure lowers probability of default and improves credit model scores, but does not affect cost of …

Qirun Chen

This paper examines the impact of ESG ratings on IPO pricing efficiency in the US market. It finds that ESG disclosure can reduce underpricing by alleviating information asymmetry and boosting investor confidence, but greenwashing and ratin…

null Simona Heseková

This paper argues that the credibility of ESG ratings is crucial for their use in financial markets and positively assesses the EU regulation 2024/3005 for enhancing transparency. It confirms that industry classification influences rating m…

Yen-Yu Liu, Pin-Sheng Lee

This study uses Cox survival analysis on 2016-2024 data from Taiwanese listed firms to examine how sustainability disclosure and assurance affect ESG performance persistence (time to rating decline). Voluntary disclosure is associated with …

Jan Schneemeier, Adelina Barbalau

This paper models a strategic interaction where ESG ratings inform firms about investor preferences, strengthening incentives to manipulate ESG disclosures. Greater rating precision amplifies manipulation motives but reduces its price impac…

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This paper analyzes the relationship between sustainable supply chain management (SSCM) and corporate financial information. It likely examines the impact of SSCM practices on financial performance and proposes indicators for supplier evalu…

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This paper discusses R&D directions for manufacturing in the circular economy era. No abstract is available.

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This paper explores the sustainability requirements for the textile industry. While details are lacking, it likely discusses environmental impact reduction and social responsibility in the sector.

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This paper discusses how ESG investment facilitates institutional investors' contribution to the SDGs. By incorporating ESG criteria into investment decisions, capital flows can be directed toward sustainable projects, enhancing social impa…

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This paper proposes methods to visualize and disclose the biodiversity contribution of corporate afforestation activities, examining alignment with disclosure frameworks and practical applicability.

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This paper discusses promoting ESG investment by leveraging university sports resources. It suggests that university sports facilities and programs can be targeted for ESG investment, enabling sustainable operations and fundraising. Through…

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This paper examines the role of rating agencies in sustainable finance, focusing on their impact on markets through ESG assessments and green bond certifications, and discusses challenges and opportunities for enhancing credibility.

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An article discussing the evolution of ESG investment. Although the specific content is unknown, it likely covers trends and future prospects of ESG investing.

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Based on the title, this paper asks whether ESG/SDG frameworks raise occupational health standards. Although the abstract is unavailable, it likely explores the link between corporate sustainability and worker health and safety practices.

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This paper discusses whether the ESG investment trend is genuine. By questioning its authenticity, it provides insights for investors and companies.

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This paper reviews the current state and challenges of ESG investment in China, introduces recent initiatives, analyzes driving factors and obstacles, and outlines future prospects.