GX & Decarbonization Research

Ding Q.

This paper proposes a data transmission network design for greenhouse gas emission inspection. It aims to improve the efficiency of collecting and transmitting emission data, supporting accurate emission measurement.

Irina Golocialova

This paper proposes a model applying Agreed-Upon Procedures (AUP) under ISRS 4400 (Revised) to verify ESG indicators mandated by CSRD and ESRS. Through selective verification of data such as CO2 emissions and workforce diversity, it offers …

Shatha Akram Ahmed

This paper empirically analyzes the impact of carbon emissions disclosure under IFRS S2 on the firm value of Iraqi oil companies. Using data from 60 managers across 10 firms for 2019-2024, regression analyses reveal a significant positive l…

Elena Fleacă, Theodora Mihaela Doltu, Beatrice Leustean +1

This paper examines differences in ESG reporting between large companies and SMEs using the ESRS framework. Through qualitative content analysis, it finds significant disparities in reporting scope, data granularity, stakeholder engagement,…

Manisha Sinha

This study analyzes ESG metrics in annual reports of Bhutanese listed companies and benchmarks them against Indian BRSR reports. It finds ESG reporting in Bhutan is nascent lacking a framework, and recommends developing one consistent with …

Svyetlana Grishkina, K. Toletova

This paper examines the practice of ESG information disclosure by FMCG companies, analyzing sustainability reports of a former subsidiary of an international company and a domestic group. It identifies trends in the development of approache…

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This study examines the relationship between shareholder-supported climate disclosure proposals and director election outcomes. It finds that investors who support such proposals are more likely to vote against directors at firms lacking ad…

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This paper provides early empirical evidence on mandatory sustainability reporting under IFRS S1 and S2. It analyzes disclosure quality and market impact, assessing the effectiveness of the regulation.

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This paper critically examines the link between mandatory disclosure and environmental performance, finding that disclosure alone does not guarantee sustainability or accountability. It highlights the need for better design of reporting fra…

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This paper highlights that, unlike financial statements, ESG disclosures rely on scientific measurements and third-party data, raising issues of trust and credibility. Using greenhouse gas inventories as an example, it proposes frameworks t…

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This paper describes the sustainability reporting landscape in Kenya, with mandatory GHG reporting deadlines: Scope 1 and 2 by 2027 and Scope 3 by 2029. It also mentions alignment initiatives in Nairobi.

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This study finds that the negative association between GHG emissions and firm value is mitigated when emissions disclosures are assured. It highlights the role of assurance in enhancing the credibility of GHG reporting and its impact on mar…

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Singapore's updated Climate Reporting and Assurance Roadmap adopts a phased approach to mandatory climate reporting from FY2025 and introduces external limited assurance. This paper proposes a channel-based framework to enhance the reliabil…

Patricia Ruffing‐Straube, Ute Merbecks, Inge Wulf

This paper analyzes circular economy disclosures of large European food-producing companies under ESRS E5 using grounded theory and targeted transparency theory. It finds that while firms report on production process changes, few provide in…

Nutan Zarapkar, Anirban Chatterjee, H. Rahemtulla

This brief introduces the IPSASB Sustainability Reporting Standard 1 (SRS 1) for public sector climate disclosure, using case studies from various geographies. It highlights challenges and strategies for adoption, emphasizing technical capa…

Edit L.M.

This paper conducts a content analysis of Hungarian companies' sustainability reporting practices in light of changing regulations, particularly the EU's CSRD. It examines how firms adapt their disclosures to evolving standards, offering in…

Olena V. Shyrobokova

This paper substantiates the ecosystem approach to IFRS, arguing that IFRS S1 and S2 standards integrate financial and non-financial reporting through a common conceptual framework. It shows that these standards treat non-financial factors …

Shaikh Afnan Birahim

This paper proposes a conceptual architecture to embed sustainability attributes within ERP systems to enhance ESG auditability and regulatory enforceability in emerging economies. Using SAP FI/CO as an illustrative example, it specifies th…

Tatiyna Butenko, V. Butenko

This paper argues that Luca Pacioli's double-entry principle remains vital for ensuring reliability and internal control in mandatory sustainability reporting under ESRS, focusing on Ukraine. It provides practical examples of applying doubl…

D. Leshchenko

This paper specifies the role of internal audit in ensuring reliability and transparency of sustainability reporting in aviation enterprises. It systematizes key ESG indicators (CO2, green fuel, noise) and proposes an internal audit matrix …