GX & Decarbonization Research

Prayogo E.

This meta-analysis examines the relationship between ESG disclosure and firm value in Indonesia, synthesizing findings from multiple studies to assess the overall effect. It provides insights into the financial impact of ESG information in …

Bamel N.

This study examines the relationship between ESG disclosure and firm performance in a global south economy, investigating whether industry profile and board independence moderate this relationship. Empirical findings suggest that ESG disclo…

Agapova A.

This paper examines the relationship between ESG disclosure and voluntary earnings guidance. It likely investigates whether firms with more ESG disclosure also provide more voluntary guidance, and the implications for transparency and inves…

Pastore L.

This paper reviews the evolution of social impact assessment models and discusses the redefinition of value in accounting, proposing new frameworks that incorporate social impact alongside traditional financial value.

Sanisa Thanikornchot, Anurak Panyanuwat

Develops an 18-month ESG roadmap for Thai listed companies, integrating CIPP model and MBO. Key components: double materiality assessment, Three Lines of Defense model, and a Master ESG Data Dictionary. Validated by 30 experts for suitabili…

Itsna Muflikhah

This systematic literature review (PRISMA 2020) examines blockchain's potential to enhance ESG reporting transparency, analyzing 11 final studies from Scopus. It identifies two novel contributions: a clear imbalance across E-S-G dimensions …

Youngmi Seo

This paper examines how different characteristics of loss reporting (persistence, magnitude, qualitative aspects) affect ESG performance. It suggests that the type of loss has differential impacts on ESG ratings.

Avininda Dewi Nindia Sari., Diska Arliena Hafni., Seto Satriyo Bayu Aji

This study analyzes the effects of industry sensitivity and board characteristics on ESG reporting among 46 Indonesian listed firms. Multiple regression reveals that industry sensitivity, firm size, and board education have no effect, while…

Nurul Mazrah Manshor, Rohayati Hussin, Nur Irinah Mohamad Sirat +3

This bibliometric analysis maps 25 years of research on Islamic endowment (waqf) in the context of ESG, education, and sustainability. Using 895 Scopus documents, it reveals growing scholarly output since 2015, concentrated in the US, China…

И.А. Бурса, А.А. Альшеновская, Наталия Анатольевна Бойко

This paper analyzes the role of fixed capital investments in the sustainable development of Russian agriculture, focusing on the integration of ESG principles. It evaluates investment dynamics from 2021-2024, funding sources, and efficiency…

Yasir Maulana, Nugraha Nugraha, D. Disman +1

This study examines whether ESG risk ratings moderate the relationship between Fama-French factors and excess returns for firms in the ESG Leaders Index from 2021-2023. Results show that the size factor (SMB) positively affects returns, whi…

Sarmad Ali, O. Ciani, S. Ghislandi

This study examines how ESG performance affects R&D output in healthcare, focusing on debt financing as a mediator and moderator. Using panel data from European and US firms (2016-2022), it finds that ESG performance promotes R&D output, bu…

Parikshita Mendiratta, D. Mehrotra

This study examines the relationship between India's sustainability indices (S&P BSE Carbonex and Greenex) and macroeconomic variables (repo rate, IIP). Using ARDL and GARCH models, it finds a stable long-run relationship: higher repo rates…

Frista Frista, Lindawati Gani, Yulianti Abbas +1

This study investigates the relationship between sustainability management and firm value in Southeast Asian countries, examining how earnings management moderates this relationship. Using panel data from 2015–2022, it finds that while sust…

Тетяна Вікторівна Воронько-Невіднича, Яна Радіонова, Олександра Боженко +1

This paper proposes an integrated ESG+ST management model for agricultural SMEs, adding Security and Temporal dimensions to traditional ESG. It consists of monitoring, responsibility, and support blocks, leveraging risk management, green fi…

Prof. Brijesh D. Rashiya

This paper examines the impact of ESG practices on financial performance of listed Indian companies using secondary data, regulatory developments, and case studies from Infosys, TCS, Reliance Industries, and Hindustan Unilever. ESG practice…

Verina Anggraeni, Rizky Nur Ayuningtyas Putri

This study analyzes the effect of bank health (measured by RGEC: Risk Profile, Governance, Earnings, Capital) on Green Banking Disclosure Index (GBDI) for 11 Islamic commercial banks in Indonesia, with Islamic Social Reporting (ISR) as mode…

D. Bansal, Saurabh Saurabh, Yashika Aneja +1

This study investigates the effect of ESG performance on firm value in the Indian pharmaceutical sector. Using Tobin's Q and market-to-book ratio as value proxies, it decomposes ESG scores into environmental, social, and governance componen…

Liyuan Lu, Murugesan Palaniappan, Mark Christhian Barrueta Pinto +1

This paper analyzes responsible investment practices using a Multi-Criteria Decision Making (MCDM) approach and proposes a tool to support corporate social responsibility (CSR) implementation. It systematically organizes evaluation criteria…

Daniela Cristina de Andrade, Brunna Mendonça Braga, Clóvis Fiirst +1

Analyzed 210 Brazilian and Chinese firms (2018-2022) and found that regardless of ESG score, capital structures align with Pecking Order Theory. No significant differences between countries, suggesting a uniform impact of ESG practices on f…