GX & Decarbonization Research

(著者不明)

This paper discusses the importance and practice of assurance for integrated reports. Assurance enhances the credibility of integrated reporting, including ESG information, supporting investor decision-making. In Japan, assurance aligned wi…

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This paper analyzes the relationship between human rights and environmental due diligence regulations (such as EU CSDDD) and reasonable assurance of sustainability reporting. It examines challenges in regulatory requirements and assurance p…

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This paper examines the usefulness of Key Audit Matters (KAM) in assurance services for integrated reporting. It analyzes how KAM disclosure contributes to enhancing the reliability of integrated reports and provides implications for assura…

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This paper examines the responsibilities of auditors regarding non-financial information, including ESG data. It likely discusses challenges in enhancing reliability of disclosures and developing audit frameworks.

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This paper analyzes the current challenges and expansion of assurance services for integrated reports, highlighting the need for reliable assurance on non-financial information. It discusses the development of assurance standards and practi…

(著者不明)

This paper outlines the requirements for practitioners conducting assurance of sustainability information, including skills, qualifications, and independence. It contributes to enhancing assurance quality in Japan in alignment with SSBJ sta…

Marin M.J.

This paper analyzes the strategic dilemma ExxonMobil faces in disclosing climate-related information, balancing transparency demands with competitive confidentiality. It offers insights into disclosure framework design and corporate communi…

Renzo Mori

This paper empirically demonstrates the existence of a reasonableness gap and a performance gap in the assurance process of GRI sustainability reports in Brazil. It analyzes differences in perceptions among three groups (assurers, reporters…

Aminu Hassan, Bashir Mahmood Baffa, Ahmed Jinjiri Bala

This dataset supports research on how persuasive language in sustainability assurance statements can be used as a strategy to manage stock price risk. It includes textual data from assurance statements and stock price information, enabling …

Puji Handayati, Tatas Ridho Nugroho, Yuni Yuningsih +3

This study analyzes the impact of climate change disclosure on audit quality using panel data from 50 public companies in Indonesia and Malaysia (2019-2024). Results show a positive effect of climate disclosure on audit quality, but sustain…

Volodymyr Metelytsia, Volodymyr Kraievskyi, Serhii Taran

This study compares sustainability reporting and assurance in 14 agribusinesses in Ukraine and Germany. Ukrainian firms show low double materiality integration and high greenwashing risk due to lack of independent verification, while German…

Rasmi Meqbel, Mohammad Alta’any, Salah Kayed +2

This study examines the effect of ethical business practices on sustainability assurance (SA) adoption and attributes using a sample of European STOXX 600 firms. Ethical firms are more likely to obtain SA and have broader assurance scope, b…

Yuxia Wang, Cao Wei, Rui Xue +1

This paper systematically reviews the literature on sustainability assurance, integrating motivations, theories, standards, and quality determinants. It identifies challenges such as limited stakeholder engagement and poor separation from f…

Çetin Akkuş, Elif Zeynep Özer, Özge Korkmaz +1

This study analyzes the association between sustainability disclosure depth (CTAE index) and firm performance (ROA, stock return volatility) in publicly listed tourism firms in Türkiye. Using fixed-effects models, no statistically significa…

Nematullayev Hamidullo, Worldly Knowledge Publishing Centre

This paper explores the strategic and operational paradigms of environmental accounting and green auditing within GRI and ISSB frameworks. It evaluates carbon asset valuation, the GHG Protocol, and environmental capitalized risk models, pro…

(著者不明)

This paper examines the role of battery passports in addressing greenhouse gas emissions and closed-loop recycling in the battery industry. Battery passports enhance supply chain transparency, enabling tracking of GHG emissions and improvem…

Oskarsdottir H.

This paper analyzes the impact of the EU's Corporate Sustainability Reporting Directive (CSRD) on corporate boards. CSRD expands sustainability disclosure requirements and strengthens board oversight responsibilities. It is relevant for Jap…

Agovino M.

This paper examines how selection bias in ESG reporting affects environmental performance and firm valuation. Self-selection distortions in reporting have critical implications for investor decision-making and regulatory effectiveness.

Alharasis E.E.

This paper empirically examines the impact of XBRL adoption on the quality of ESG disclosures in financial Jordanian SMEs. Findings suggest that XBRL improves the completeness and comparability of ESG reports, highlighting the role of digit…

da Silva P.P.

This paper examines how non-financial disclosure affects stock price informativeness, focusing on country-level institutional factors such as legal systems and regulatory quality. Using cross-country analysis, it finds that higher disclosur…