GX & Decarbonization Research

Niken Savitri Primasari, Endah Tri Wahyuningtyas, Heni Agustina +1

This study examines how XBRL adoption moderates the relationship between ESG metrics, financial performance (Tobin's Q, Z-Score), stakeholder perception, and stock valuation in the Indonesian market. Using a mixed-methods approach combining…

Aleena Varekat Charly, Tetiana Paientko

This paper examines stock price reactions to five CSRD milestones using matched German DAX and US S&P 500 firms. The annual difference-in-differences estimator yields a positive coefficient, but diagnostics indicate it does not identify a r…

Philipp Krueger, Zacharias Sautner, Dragon Yongjun Tang +1

This paper constructs a comprehensive dataset of mandatory ESG disclosure regulations across countries, integrating sources like C&S, SSE, and GRI. It provides a systematic overview of country-level policies, updated from the 2021 version, …

(著者不明)

This study investigates how active institutional investors investing in the Japanese stock market use integrated reports. It clarifies investors' information needs and practical usage, offering implications for corporate disclosure practice…

(著者不明)

This paper empirically analyzes the impact of sustainability information disclosure in securities reports on the cost of equity capital. It examines the relationship between disclosure quality and cost of capital, providing insights into in…

Farkas M.

This paper discusses the design of the EU's Corporate Sustainability Reporting Directive (CSRD), drawing on management systems theory to argue for a strategic approach. It proposes integrating disclosure requirements into corporate strategy…

Nguyen Hoang Thai, Vu Van Huong

This study systematically reviews 205 articles (2010-2026) using the TCCM framework to analyze linguistic characteristics of corporate narrative disclosure, such as tone, readability, complexity, sentiment, uncertainty, and forward-looking …

Asad Abbas, Muhammad Usman Qureshi, Muhammad Azeem +1

This article compares CSR/ESG/sustainability/climate disclosure requirements for listed companies in Pakistan as of 2026 with US federal securities law and California's climate rules. Pakistan mandates IFRS S1/S2 on a phased basis while kee…

Fanti Mariana Siburian, Elda Sianturi, Keren Eoudia Sitompul +2

This study analyzes the development of sustainability reporting based on GRI Standards, ISSB/IFRS S1/S2, and OJK regulations in Indonesia, using PT Pertamina as a case study. Using a descriptive qualitative approach, it finds a shift from v…

Laura Belzner, Niklas Bode, Andreas Clément +19

This voluntary sustainability report, prepared in accordance with CSRD and ESRS, summarizes the factory's 2025 activities and impacts, serving as a benchmark for future years. It discloses the factory's energy efficiency and sustainability …

Beatriz Triane, Sandra Rafael, Margarida C. Coelho +5

This study benchmarks sustainability reporting in the global bicycle industry by analyzing 19 manufacturers' English reports. It finds strong convergence on the GHG Protocol (68%) and GRI Standards (53%), indicating normative isomorphism. E…

Andrea Rey, Antonella Francesca Cicchiello, Alejandro Terroba +1

This paper compares six countries (Spain, Italy, Germany in the EU; Argentina, Brazil, Chile in Latin America) to analyze how institutional voids and diversity shape the translation of global sustainability auditing and assurance (SAA) stan…

Irina V. Romanova

This paper examines non-financial reporting as an element of accounting and analytical support for managing sustainable development in the context of Russia's emerging national ESG regulatory model. It traces the evolution from voluntary, r…

Nichita E.M.

This paper empirically analyzes Romanian companies' preparedness for the EU's Corporate Sustainability Reporting Directive (CSRD). It reveals the current state and challenges of Romanian firms in meeting CSRD requirements, offering insights…

ten Hoor J.

This paper proposes RevPAM (Revenue per Available Meter) as a new performance metric for hotels to align with the EU's Corporate Sustainability Reporting Directive (CSRD). It argues that traditional RevPAR fails to capture sustainability as…

E. Voronova, M. Simonova

This paper analyzes information support for sustainability reporting in oil and gas companies, considering international and national regulatory frameworks. It proposes a two-circuit model and identifies improvement areas for Russian compan…

Muhammad Mubashir Hussain

This study evaluates corporate reporting quality (CRQ) by integrating financial and sustainability reporting quality for early adopters of IFRS Sustainability Disclosure Standards. Using purpose-built indexes, it quantifies qualitative disc…

Selvans, Zane, Gosnell, Christina, Sharpe, Austen +4

Quarterly release of PUDL, updating and expanding US electricity and gas data from EIA, EPA, FERC, etc. Includes new Puerto Rico EIA-860M data, new EPA MATS dataset, and fixes to FERC Form 714 balancing authority codes. Also improves data q…

Zehua Tian

This record provides replication code and aggregate results for a study on how regulatory visibility affects carbon disclosure in China. It documents CSMAR data retrieval and construction of 2019 registry exposure, enabling researchers to r…

Selvans, Zane, Gosnell, Christina, Sharpe, Austen +4

This is a data release of PUDL, an open-source platform that integrates and standardizes US power sector data. It includes updates to EIA and FERC datasets, providing a foundation for decarbonization analysis and energy policy research.