GX & Decarbonization Research

Amin ElSayed Ahmed Lotfy

This paper argues that ISSA 5000 has transformed sustainability assurance from a corporate reporting practice into a normative reference point for public accountability. Using institutional analysis and public accountability theory, it exte…

Dana-Simona Gherai, Mariana PIPIȘ, Diana Elisabeta Matica +1

This paper conducts a comparative documentary analysis of ESRS and ISSB standards, using qualitative thematic coding to map disclosure mandates, classify materiality definitions, and assess alignment. Findings show structural interoperabili…

Perazich, Milan

A systematic census of Canada's public CO2 storage disclosures, focusing on Alberta's regulatory documents. It classifies the legal bases for publication and identifies vulnerabilities where disclosure could be withdrawn, plus non-public in…

Kelly, Mike

This study codes item-level risk and opportunity disclosures in 40 mandatory ESRS and 30 voluntary VSME reports, finding risks outnumber opportunities by 2.32:1 (mandatory) and 2.93:1 (voluntary), with nearly two-thirds of voluntary reporte…

Kelly, Mike

This paper defines 'Sustainability Opportunity Discovery' as a missing discipline in sustainability reporting, contrasting with the mature risk side. It proposes a definition, distinguishes discovery from assessment, outlines method require…

Lemuel Kenneth David, Jianling Wang, Meiling Luo +1

This study examines the extraterritorial impact of the EU's CSRD on non-EU firms using a quasi-experimental design. Firms with higher EU revenue exposure experience lower cost of equity, improved liquidity, and expanded analyst coverage fol…

Maharani Dhian Kusumawati

This study systematically reviews climate-related disclosure research based on IFRS S1 and S2, analyzing 52 documents using bibliometric methods. It identifies six key theories including firm, contingency, and institutional theory, and reve…

(著者不明)

This study examines classification methods for non-financial information in integrated reports, contributing to the organization of disclosure practices. Specific methods and findings are unclear from the abstract, but it may offer insights…

(著者不明)

This paper examines the impact of integrated reports on a firm's cost of capital. It analyzes how disclosure quality affects investor decisions and potentially reduces capital costs. It may offer implications for Japanese corporate disclosu…

Paula Heeß

This dissertation examines how information systems support sustainable transformation, designing digital infrastructures for energy flexibility integration and Digital Product Passports (DPPs). It advocates proactive data orchestration for …

Gaia Balp

The European Commission's Omnibus I Initiative revises the CSRD to reduce reporting burdens by narrowing scope and postponing deadlines, but risks information gaps that could undermine SFDR and the EU sustainable finance architecture. The e…

Sharma R.

This paper examines how the CSRD affects sustainability reporting practices of German companies, analyzing changes in content, process, and assurance. It provides insights into regulatory diffusion, relevant for firms adopting ISSB/SSBJ sta…

Klimscheffskij M.

This paper examines the role of residual mix calculation in European electricity disclosure, using the RE-DISS project as a case study to assess its impact on reliability. It highlights methods to avoid double counting of renewable energy a…

A. Salakpi, T. Nassè, N. Launois

Ghana has rapidly built a sustainability disclosure architecture, but disclosure substance has not deepened. From 2023 to 2024, listed firms' alignment with TCFD/IFRS S2 fell from 29% to 19%, and external assurance halved from 50% to 25%. T…

Kern Alexander, Aline Darbellay

This paper examines the relationship between corporate disclosure regulation and sustainability. Specific details are unavailable, but it likely discusses how disclosure frameworks influence corporate sustainability practices.

O. P. Okeke

This study compares stakeholder perceptions of GRI vs SASB sustainability reports using surveys and content analysis. Non-investors favor GRI for comprehensiveness; investors prefer SASB for decision-usefulness. Dual reporting aligned with …

Levan Sabauri, Anna Mempel-Śnieżyk, Anatolijs Kriviņš

This paper explores how to reflect the value chain in integrated reporting, proposing it as a tool for sustainability assessment. It offers implications for corporate disclosure practices, though specific methodologies and empirical results…

Piia Korri

This dissertation examines the institutionalization of sustainability reporting in the EU and the US through three essays: corporate culture and ESG rating disagreement, NFRD spillover to US multinationals, and stakeholder engagement in CSR…

Kosi U.

This paper investigates the readiness of firms for the EU's Corporate Sustainability Reporting Directive (CSRD). It analyzes the complexity of disclosure requirements and data collection challenges, assessing the degree of corporate prepare…

Do T.K.

This paper empirically examines whether mandatory sustainability disclosure affects corporate default risk in emerging markets. It analyzes how disclosure mandates reduce information asymmetry and influence credit risk assessment. Findings …