GX & Decarbonization Research

Anderson Yu

This paper proposes the Global ESG Evidence Architecture, a seven-layer institutional system for sustainability governance. It identifies a gap in evidence infrastructure and introduces Evidence Anchoring and the PADV framework to convert s…

Georgina Ge, Martian K. Linnenluecke, Rui Xue

This study develops a framework to assess the extent to which GRI reports capture planetary boundaries-related information, applying text mining to GRI reports of ASX100 companies from 2016 to 2020. Results show limited capture overall, but…

Ni Komang Ayu Devi, Putu Agus Ardiana

This conceptual study examines how assurer type, assurance standards (ISAE 3000, AA1000AS), and assurance level (limited vs. reasonable) affect the breadth of assurance statements in sustainability reports. Using legitimacy and institutiona…

Eda Oruç Erdoğan, Ozan Özdemir, M. Erdoğan

This study examines the first corporate disclosures aligned with IFRS S2 using NLP and text mining. Analyzing 2024 reports of 18 firms in Borsa Istanbul Sustainability 25 Index, it finds strong technical discipline and standard adherence bu…

E. Dindar

This paper analyzes the first TSRS-aligned sustainability reports of eight agri-food firms listed on BIST in Turkey. Using GRI 13 and SDGs as frameworks, it finds strong climate-related disclosures but weak coverage of agro-ecological impac…

Yusli Mariadi, N. L. Wiagustini, N. Rasmini +1

This systematic literature review of 33 empirical studies (2013-2023) identifies determinants and measurement methods of Sustainability Reporting Quality (SRQ). Key factors include corporate governance, stakeholder engagement, board diversi…

Dian Anita Nuswantara, Lintang Venusita, Ika Permatasari +2

This study develops a hybrid measurement model (PSSDI) integrating IFRS S1/S2 and GRI to assess sustainability reporting by governments in Indonesia, Malaysia, Singapore, and Hong Kong. Findings show significant maturity differences, with S…

Olumide Olumayowa Fowowe

This paper identifies the 'GAAP Gap' between traditional financial reporting and sustainability information demanded by investors in agribusiness. It proposes an integrated reporting framework to improve access to green capital, reduce cost…

E. Stawicka

This study evaluates the use of IT tools in sustainability reporting by Polish companies, finding diverse standards, poor data comparability, and limited adoption of advanced analytics. It highlights a lack of transparency and the need for …

Widyaningsih Azizah, Eka Sudarmaji, Hotman Fredy

This study develops IFRS S2-based carbon emission disclosure compliance indicators and assesses Indonesian state-owned enterprises across three regulatory phases. Findings show significant compliance improvements in later phases, with quali…

Erekle Pirveli, T. Uman, V. Partsvaniya

Analyzes how politically motivated Russian foreign ownership affects sustainability disclosure in Georgia, using CSRD/ESRS benchmarks. Russian-owned firms disclose less, especially on social and governance dimensions, while environmental di…

Yanli Wang

This study examines the association between ESG disclosure quality and retail investor trading in China's A-share market. Using a five-dimensional quality framework, it finds that a one-standard-deviation increase in disclosure quality is a…

W. Okere, Cosmas Ambe

This systematic review examines the alignment of South Africa's King V governance code with IFRS S1/S2 sustainability disclosure standards, highlighting a shift to outcome-based, assurance-driven policy. It proposes a board-level roadmap in…

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This paper examines conflicts in the concept of materiality in sustainability reporting, analyzing challenges arising from different standards and stakeholder perspectives.

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This study presents a bibliometric analysis of IFRS adoption research from 2011-2025 using 320 documents from the Dimensions database. It reveals a surge in publications post-2016, with the US, UK, and India as leading contributors. Themati…

Amer Morshed, Bassam Maali, Ayman Bader

This paper examines metadata integrity in digital disclosures through a multilevel analysis of financial and ESG reporting structures. Without an abstract, specific findings are unknown, but the study likely informs data quality and compara…

Illia Mamaiev

This paper examines the legal mechanisms and institutional architecture of the EU Taxonomy and assesses its implementation prospects in Ukraine. It finds that Ukraine lacks a legally established national taxonomy and concludes that dynamic …

Serhii Ostapchuk, Lesia Voliak

This critical review examines the socio-economic consequences of mandatory sustainability reporting across countries, highlighting the EU's CSRD. It finds mostly positive long-term effects such as improved transparency and investor percepti…

Anderson Yu

PADV defines a standardized methodology to convert real-world participation into verifiable behavioral data. It aligns with ESG disclosure requirements (GRI, IFRS, COSO, QS Sustainability, Scope 3) and serves as a pre-audit data governance …

Aryan Singh, Amrita Kaur

This paper systematically analyzes the evolution of India's ESG disclosure regulation across six phases from BRR (2015) to BRSR Core (2023) and subsequent 2024-2025 technical standards. Using a novel Regulatory Maturity Framework (RMF) with…