GX & Decarbonization Research

(著者不明)

This paper introduces a global environmental database aimed at facilitating the use of environmental data for research and policy-making.

(著者不明)

This paper reviews the current status and future prospects of data infrastructure for responding to socio-environmental changes, including domestic and international examples and DATA-EX. DATA-EX is a Japanese initiative for sharing sustain…

(著者不明)

This paper reviews the current status and future prospects of EcoLeaf, Japan's Type III environmental declaration program based on LCA. It analyzes the adoption, challenges, and potential for reducing environmental impact across supply chai…

(著者不明)

This paper presents the second report on the development of a pluggable LCA system, focusing on its modular architecture and implementation. It demonstrates applicability to carbon accounting, including Scope 3 calculations.

Dirk Roethig

By 2026, around 50,000 EU companies will be required to produce detailed sustainability reports under CSRD. This article examines how this regulation reshapes capital allocation, investment strategy, and sustainable business practices.

V. Kumari, Waleed M. Al‐ahdal, H. Hashim

This study uses event study methodology to examine the stock market reaction to the implementation of the Corporate Sustainability Reporting Directive (CSRD) across 27 European Economic Area countries. Results show a significant positive cu…

Hagemeier L.

This paper empirically analyzes the actual demand for CSRD (Corporate Sustainability Reporting Directive) reports using web-tracking data. It quantifies the usage of disclosed information, offering insights into the effectiveness of disclos…

Rusu T.M.

This study assesses the environmental reporting maturity of companies in Romania according to the CSRD. The CSRD is the EU's Corporate Sustainability Reporting Directive; the analysis examines the actual state of reporting compliance.

Mavira Fitri Muliani, Siti Nur Hadiyati

This study quantitatively examines factors influencing carbon emissions disclosure for Indonesian chemical and raw materials firms listed on IDX from 2022-2024. Using GRI 305-based content analysis and multiple regression, it finds that ind…

Imen Khanchel, Naima Lassoued, Ines Bargaoui

This paper examines the impact of GHG emissions disclosure on stock liquidity, moderated by climate change risk. The findings suggest that disclosure improves market liquidity, but this effect is attenuated when climate risk is high.

Gonzalez Tablada N.

This paper presents case study evidence of initial compliance efforts for the Corporate Sustainability Reporting Directive (CSRD). It analyzes companies' preparedness and challenges, offering practical insights for practitioners facing CSRD…

Deshui M.

This paper empirically examines the relationship between D&O liability insurance and ESG disclosure among Chinese firms, finding that the presence of insurance influences the quality and quantity of ESG disclosure, highlighting the role of …

Damiano R.

This paper analyzes responses to the EU public consultation on sustainability reporting regulation, categorizing stakeholder stances through the lens of institutional logics. Findings reveal that divergences in regulatory design preferences…

Wang L.

This paper examines the relationship between climate information disclosure, systemic risk, and corporate green transformation. It analyzes how mandatory or voluntary disclosure affects financial stability and firms' transition to low-carbo…

Singh D.

This paper examines how corporate governance mechanisms influence climate-related disclosure among India's mid-cap companies. It empirically investigates the role of board composition, ownership structure, and other governance factors in sh…

Rossi P.

This paper examines the independent and moderating role of the choice of non-financial reporting format (e.g., integrated vs. separate reports) on analyst forecast accuracy and ESG disclosure. Findings suggest that format choice influences …

Satoh F.

This paper proposes an XBRL taxonomy to estimate the effects of greenhouse gas (GHG) emissions on corporate financial positions. It aims to standardize GHG-related information in financial reporting, enhancing comparability for investors an…

Neha Garyali, Ria Sonpatki, Abhishek Kathuria +1

This paper examines how Information Systems Orientation (ISO) affects firms' ability to produce robust ESG disclosures under mandatory regimes. Using Indian data from the transition to mandatory BRSR, it finds that Functional ISO enhances d…

(著者不明)

This paper discusses the formation of the ISSB through the merger of the VRF and CDSB, and its role in creating a global baseline for sustainability disclosure.

Julian Berens

This paper develops a communication model based on the EU Taxonomy Regulation to address information asymmetries between non-financial firms, financial institutions, and investors. Using communication theory, it models how sustainability in…