GX & Decarbonization Research

Peng Zhou, Donatella Valente, Vincenzo Giannico +2

This paper proposes an exploratory indicator measuring disclosure consistency in ESG environmental reports and applies it to Chinese corporations. By quantifying the coherence and continuity of disclosed content, it offers a framework relev…

Wenhao Wang, Ziyi Hong, Ziying Lian +2

This study examines how the degree of ESG emphasis in government reports shapes firms' ESG disclosure behavior. It suggests that policy messaging from regulators can act as a driver of corporate disclosure. Relevant to disclosure-infrastruc…

Yoon B.

This paper examines regulatory trends in climate disclosure and their implications for industrial transition. It likely addresses the convergence of frameworks such as TCFD, ISSB and CSRD and the shifting compliance demands on firms and sec…

Kevin Kevin, Herlin Tundjung Setijaningsih

This study examines whether sustainability assurance in ESG reporting enhances stakeholder trust among Indonesian public companies (2023–2025). Using qualitative content analysis, it finds assurance improves trust via greater ESG data relia…

Sandy Jenfa Utomo, Herlin Tundjung Setijaningsih

This study analyzes how sustainability assurance strengthens ESG disclosure transparency among Indonesian public companies (2023–2025). It finds assurance enhances reliability, accountability, greenwashing deterrence, and internal controls,…

Md. Shahriya Mannan, Sharmin Akter, Md. Kamrul Hassan Tuhin +1

This critical narrative review examines corporate sustainability reporting in developing and emerging economies, assessing determinants, regulatory effects, credibility, and the impact of global baseline standards. Firm size, industry sensi…

Nataliia Pozniakovska, Bondar Mykola, Olena Tsiatkovska +3

This study positions narrative reporting as an independent accountability concept and builds a framework for civil society organizations. Combining bibliometric analysis of 380 Dimensions-indexed publications, a review of the IFR4NPO/INPAS …

Muhammad Aryuda Silfa

This qualitative literature review examines how sustainability assurance strengthens stakeholder trust and corporate reporting quality. Independent assurance reduces information asymmetry by improving perceived reliability, completeness, an…

Saidu Musa, Mansi Mansi, Rakesh Pandey +1

This study develops a Climate Change Disclosure Index for local governments and analyses 520 reports (2007-2023) plus interviews with 29 Tasmanian councils. It finds fragmented emission reduction implementation and tensions between commitme…

Alvaro Sabio, Domingo Martínez-Martínez, Javier Andrades

This paper maps the intellectual structure of nonfinancial reporting research, contrasting voluntary and mandatory disclosure streams. It finds research is driven by policy milestones (GRI, Directive 2014/95/EU): voluntary disclosure focuse…

Carolyn Susan Hayles

This study develops an Organisational Climate Capability Framework to integrate climate mitigation, adaptation, risk management, and governance within existing organisational systems. Through an integrative literature review and iterative a…

Petra Dolenec

A case study of how one large Slovenian company implemented sustainability reporting under the EU's CSRD directive. With no abstract available, details are unclear, but it likely documents ESRS-alignment processes and practical challenges. …

Eva Pakiž

This study analyzes the determinants of audit fees in Slovenia and the impact of the CSRD's introduction. Using public-interest entities with over 500 employees that first became subject to sustainability assurance in 2024, regression analy…

Alkaraan F.

This guest editorial frames sustainability accounting, sustainable finance and governance as an interconnected ecosystem rather than separate silos. It argues for linking disclosure information to governance and capital allocation decisions…

Muhammad Aras Prabowo, Farid F. Saenong, M. A. Razik +1

This study builds a Sharia-based ecological accounting framework by integrating environmental cost accounting with Islamic environmental jurisprudence. Using bibliometric mapping, 12 expert interviews, grounded theory, and expert validation…

Muhammad Nabeel Abrar Vito, Edy Supriyono

Using 114 firm-year observations from Indonesian mining firms listed on the IDX (2022–2024), this study applies multiple linear regression to test how board diversity dimensions (gender, education, tenure, age, nationality) affect carbon em…

İsmail Atabay

A conceptual study assessing how Türkiye's TSRS 1 and TSRS 2, issued by KGK in December 2023, align structurally and functionally with the ISSB's IFRS S1 and S2. It finds high normative alignment but argues implementation success depends on…

Daiana Levit, Sol Del Valle Figueroa, Daiana Levit +1

This paper proposes a methodological framework to model the Triple Bottom Line by analytically integrating traditional financial statements with sustainability reporting. It offers an architecture to structure qualitative ESG indicators int…

Morteza Habibizadeh, Masoud Taherinia, Azar Moslemi +1

Using MICMAC, Delphi rounds and scenario analysis, this study identifies the key factors and strategic drivers shaping 'sustainable auditing' within sustainability reporting. Technology emerged as the strongest influential variable, while u…

Raden Roro Fatma Sari, Nida Garnida Fitrianti

This integrative review examines how ESG disclosure quality connects to the reliability of corporate performance narratives, synthesizing peer-reviewed and institutional literature on reporting, assurance, control, and financial decision sy…