GX & Decarbonization Research

Shivam Srivastava, Chirag Kothari, Usha Iyer‐Raniga +1

This paper identifies a governance gap in climate-compatible infrastructure (CCI) across financing (MDBs), performance assessment (IRTs), and disclosure (SRFs). It proposes the "MDB-IRT-SRF" nexus model for coordinated governance. A compara…

Carusone R.

This paper examines the role of intellectual capital disclosure in benefit corporations, navigating the transition from voluntary to mandatory sustainability reporting. It explores how intellectual capital reporting can contribute to the ev…

Alexandru Ioan Maca, Oana V. TIRDEA, Gina Elena ZLATE +1

This paper conducts a comparative analysis of the impact of EU Audit Regulation (No 537/2014) and CSRD on supervisory authorities in France, Germany, and Spain. Using 2024 annual reports, it examines how differences in supervisory architect…

Erepamowei Ozogu, Lawson Okpoegberi. Ogidiga

This study empirically examines whether corporate governance quality predicts emissions data accuracy in climate reporting. Using panel data of 120 firms from 2019-2024, it measures accuracy as deviation between self-reported emissions and …

Christian Bux, Pasquale Giungato, Serena Sebastiani +1

This study examines the integration of the CSRD and double materiality in a hydroponic agriculture company, using it as a decision-making tool for ESG management and reporting. Through stakeholder engagement and value chain analysis, it ide…

Adisa M.O.

This paper analyzes how compliance with the EU Corporate Sustainability Reporting Directive (CSRD) can drive sustainability leadership among ICT firms. It explores how meeting CSRD requirements may push companies beyond mere disclosure towa…

Jan Philip Boeckers

This paper analyzes the hidden costs of KPI complexity in sustainability reporting on corporate green incentives. It examines how complex metrics affect firm behavior and potentially undermine emissions reduction efforts.

Lamia El Bouanani

This paper examines the mechanisms through which international sustainability reporting standards (e.g., ISSB) are integrated in emerging markets. It analyzes adoption processes and institutional barriers, offering insights for global discl…

XIONG ZHOU, Mohd Haniff Zainuldin

This paper constructs and validates a policy-guided vocabulary for measuring corporate online ESG disclosure, contributing to qualitative assessment of ESG reporting.

Danijela Ćirić Lalić, Uglješa Marjanović, Bojan Lalic +1

This paper explores the intersection of ESG and project society, proposing LPA (Life Project Assessment) as the microfoundation of sustainability reporting capacity. It analyzes the micro-level mechanisms of reporting capacity formation, pr…

Jiayi Li, Meini Han, Xin Bao +1

This paper examines how corporate integrity culture influences narrative disclosure strategies in Management Discussion and Analysis (MD&A). It analyzes whether firms with strong integrity cultures engage in more transparent disclosure prac…

Gjosphink Putra Umar Sakka, Omasrianto Omasrianto, La Ode Safarudin +2

A narrative review of ESG disclosure and integrated reporting literature (2019-2025), analyzing global trends including the adoption of GRI, SASB, TCFD, and ESRS, the shift from voluntary to mandatory disclosure, and impacts on firm value. …

Sanketkumar Babubhai Vachhani, Dr. Dineshkumar Ramjibhai Chavda

This study analyzes environmental disclosure practices of six Indian pharmaceutical and chemical companies using an Environmental Disclosure Index (EDI) from their 2025-26 annual and BRSR reports. All companies achieved maximum scores, indi…

Suman Kumawat, Kamakshi Mehta

This study develops a Sustainability Business Disclosure Index (SBDI) to evaluate sustainability disclosure of Indian banks based on the BRSR framework by SEBI. Analyzing data from public and private banks, it examines the relationship betw…

Assunta Di Vaio, Anum Zaffar, Elisa Van Engelenhoven +2

This study analyzes sustainability reports from leading European ports to assess the maturity of circular intellectual capital (CIC) disclosure. Using double materiality and avoided emissions (Scope 4) as benchmarks, it examines disclosure …

Yusuf C.

This paper examines how voluntary declarations beyond formal financial disclosure contribute to the identification and governance of investor-relevant risk. It analyzes the role of substantive articulation and discusses its potential and li…

Mosler A.

This paper outlines strategies for enterprise software to address key EU regulations including the EU Taxonomy, CSRD/ESRS, ESPR, CBAM, and CSDDD. It provides practical approaches for companies to comply with these laws and streamline sustai…

Damiano R.

This paper examines the barriers stakeholders face in adopting the Corporate Sustainability Reporting Directive (CSRD) in Europe. It identifies reasons for resistance to sustainability reporting regulation and offers insights into challenge…

Andrian T.

This paper discusses strategies to achieve net zero emissions by 2060 through CSR disclosure, exploring how disclosure frameworks can drive corporate decarbonization actions.

T. Gnatiuk, M. Vasylyuk, Vitalii Shkromyda +1

This paper theoretically examines accounting and analytical information as an institutional foundation of the knowledge economy, set against Ukraine's post-war recovery. It proposes new accounting functions (codification, protection, transm…