GX & Decarbonization Research

Fanti Mariana Siburian, Elda Sianturi, Keren Eoudia Sitompul +2

This study analyzes the development of sustainability reporting based on GRI Standards, ISSB/IFRS S1/S2, and OJK regulations in Indonesia, using PT Pertamina as a case study. Using a descriptive qualitative approach, it finds a shift from v…

Beatriz Triane, Sandra Rafael, Margarida C. Coelho +5

This study benchmarks sustainability reporting in the global bicycle industry by analyzing 19 manufacturers' English reports. It finds strong convergence on the GHG Protocol (68%) and GRI Standards (53%), indicating normative isomorphism. E…

Irina V. Romanova

This paper examines non-financial reporting as an element of accounting and analytical support for managing sustainable development in the context of Russia's emerging national ESG regulatory model. It traces the evolution from voluntary, r…

Nichita E.M.

This paper empirically analyzes Romanian companies' preparedness for the EU's Corporate Sustainability Reporting Directive (CSRD). It reveals the current state and challenges of Romanian firms in meeting CSRD requirements, offering insights…

ten Hoor J.

This paper proposes RevPAM (Revenue per Available Meter) as a new performance metric for hotels to align with the EU's Corporate Sustainability Reporting Directive (CSRD). It argues that traditional RevPAR fails to capture sustainability as…

E. Voronova, M. Simonova

This paper analyzes information support for sustainability reporting in oil and gas companies, considering international and national regulatory frameworks. It proposes a two-circuit model and identifies improvement areas for Russian compan…

Selvans, Zane, Gosnell, Christina, Sharpe, Austen +4

This is a data release of PUDL, an open-source platform that integrates and standardizes US power sector data. It includes updates to EIA and FERC datasets, providing a foundation for decarbonization analysis and energy policy research.

Oppenheimer P.

This paper proposes the SPOTT index, a proof-of-concept measure for evaluating public sustainability disclosures by palm oil companies. It covers environmental, social, and governance aspects, enabling comparability across firms. The author…

Mohamed Shaaban

This paper systematically reviews the literature on sustainability assurance and audit expectation gaps, synthesizing current practices and challenges. It extends the audit society concept to the sustainability era, offering a research agen…

José Fernando Faro, Leandro Alves da Silva, Fernando Tobal Berssaneti

This study proposes an integrated MRV-based governance framework combining ISO 14001, ISO 14064, and the GHG Protocol, and analyzes characteristics of 92 Brazilian companies publishing Gold-level GHG inventories. It finds a significant asso…

Ashmita D

In 2025, SEBI introduced the BRSR Core framework, mandating ESG reporting for India's top 1,000 listed companies, with value-chain disclosures for the top 250. This extends ESG accountability to startups in corporate supply chains, creating…

LiangYi Zhu

This paper reviews the evolution of Hong Kong's ESG disclosure standards from voluntary to mandatory, aligned with ISSB, and compares them with GRI, EU CSRD, and Mainland China's frameworks. It finds progress in disclosure rates and market …

Golmohammadi A.

This paper theoretically analyzes strategic emission disclosure decisions under supplier competition. It shows that firms' choices to disclose or withhold emissions information depend on competitive dynamics, offering implications for discl…

Chandra Erick Manaek Pandapotan Lumban Gaol, Tarsisius Murwadji, Beniadi Setiawan

This study analyzes the materiality conflict arising from the coexistence of Indonesia's OJK rules (POJK 51) and ISSB standards (PSPK 1/2), using a socio-legal and project-based legal epistemology. It highlights risks of symbolic compliance…

І. В. Арістова, В. В. Ткаченко

This article analyzes the right to information on products' environmental footprint as a new dimension of digital human rights. It examines EU legislation including Digital Product Passports, the Battery Regulation (2023/1542), CSRD, and ES…

Niklas Quernheim, Hannah Scheerer, Annika Hesse +5

This paper systematically analyzes data space concepts (Digital Product Passport, Catena-X, PACT, Asset Administration Shell) for sharing environmental information needed in sustainable product development. It compares data types, semantic …

André Pomp, Maike Jansen, Holger Berg +1

This concept paper presents SPACE_DS, a privacy-preserving data space for circular economy data. Its goal is to enable creation of Digital Product Passports (DPPs) by collecting lifecycle data from multiple supply-chain stakeholders while p…

Moritz Hörger, Mara Simon, Yannik Hermann +3

This paper addresses Digital Product Passports (DPP) as a data infrastructure for sustainability, exploring how passport data can drive circular strategies (e.g., reuse, repair, recycling). It contributes to the growing EU policy context of…

Dominik Piétron, Philipp Staab, Florian Hofmann

Strategic product data management can foster circular ecosystems and cut carbon emissions. The authors analyze the EU's Digital Product Passport (DPP) and five product life cycle cases, proposing publicly coordinated product data platforms …

Agneta Ghose

This supplementary material assesses the current state of LCA data sharing against the FAIR principles (Findability, Accessibility, Interoperability, and Reusability). It reviews how life cycle inventories are shared in 25 peer-reviewed LCA…