GX & Decarbonization Research

Issam Benhayoun, Khaled Hussainey, Ibtissam Zejjari

This study investigates determinants of Moroccan firms' intention to adopt ISSB reporting framework using diffusion of innovations theory. Analyzing data from 303 accounting professionals via SEM, it finds that religiosity and relative adva…

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This paper examines challenges in assurance (third-party verification) of sustainability information. It identifies practical issues such as scope, methodology, quality, and regulatory alignment, and suggests future directions.

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This paper reviews the progress of sustainability disclosure standards as a 'global baseline' proposed by the ISSB, with a focus on human capital information disclosure. It discusses the trends in international standardization and implicati…

null Hendri Nofriadi, null Rahma Yulida, null Pudji Astuty

This paper compares green accounting implementation in Indonesia and the UK. The UK has a comprehensive system aligned with GRI and TCFD, while Indonesia is still nascent due to limited regulation and expertise. However, interest is growing…

Rita de Cássia Fonseca, Eloana Huk

This study analyzes the challenges small supplier companies face in adapting to IFRS S1 and S2 sustainability disclosure standards, including limited resources and technical knowledge. It proposes gradual compliance strategies such as simpl…

null Wu Huihui, Hasani Mohd Ali , null Hazlina Shaik Md Noor Alam

This study compares materiality in environmental disclosure under US and Chinese securities laws. The US uses a financial materiality standard, while China adopts double materiality considering both financial and environmental/social impact…

Quentin ARNAUD, Sophie GIORDANO-SPRING, Pierre CHOLLET

This paper analyzes the impact of EU Taxonomy Regulation disclosures on mutual fund ownership using STOXX Europe 600 firms data from 2021-2022. High eligible revenues correlate with lower conventional fund ownership, while high alignment ra…

Katrine Nair

This paper evaluates India's BRSR ESG reporting framework against the EU's CSRD and South Africa's JSE guidance, using policy-mix theory and multi-level perspective. It finds BRSR credible but weak in assurance and alignment, recommending a…

Ryan S. Song

This paper analyzes Korea's regulatory crossroads between EU's double materiality (CSRD) and US's single materiality. Korean firms face extraterritorial CSRD obligations while the government has delayed a clear materiality definition. It re…

Asma Mechta, Zsuzsanna Szeles, Ágnes Siklósi

This paper critically reviews non-financial disclosure measurement methods, including content analysis, disclosure indices, and market-based measures. It identifies weaknesses such as subjectivity and a focus on quantity over quality, and a…

Ayoub Jroundi

This chapter examines the voluntary adoption of IFRS S1 and S2 through a case study of Air Canada, using neo-institutional theory. It finds that IFRS S2 is more readily adopted due to alignment with existing climate disclosure, while S1 pos…

Peter Glavič

This article provides an overview of sustainability reporting standards (SRS) for corporate, public, and individual levels. It describes voluntary standards (ISO, GRI), mandatory ones (ESRS, IFRS), and notes national alignment with IFRS. It…

Paulius Česlovas Jokūbauskas, Asta Šalienė

This study evaluates sustainability disclosure practices of listed companies in the Baltic States from 2021–2024 using GRI and ESRS standards. Findings reveal limited and uneven disclosure, with economic and social indicators underreported …

Anderson Yu

The PADV methodology introduces a governance layer for ESG by converting individual and corporate actions into verifiable behavioral data. It includes 30 standardized modules and a Proof Record mechanism that produces audit trails aligned w…

Syed Safwan Kamal

This paper examines the strategic and operational implications of IFRS S1 and S2, identifying key challenges in integrating sustainability disclosures into mainstream financial reporting: regulatory misalignment, fragmented ESG data systems…

Ruiwen Ma

This paper provides a comparative analysis of mandatory ESG disclosure regulations across the EU (CSRD), UK (TCFD), and proposed SEC rules, exploring implications for California's SB253 and SB261. It finds that legal traditions shape disclo…

Salimov, Mirzohid Abdigofirovich

This article examines the growing importance of sustainability standards in accounting, focusing on GRI, SASB, and IFRS Sustainability Disclosure Standards. It analyzes how these frameworks enhance reliability, comparability, and accountabi…

Taihao Cao, Bangjie Lin, Zimin Wang

This paper empirically examines how mandatory environmental disclosure policies affect earnings quality and ESG performance. Firms with higher earnings quality show stronger ESG outcomes post-mandate, especially in high-impact industries. I…

Dirk A. Zetzsche, Marian Unterstell, Ross P. Buckley +1

This paper argues that the EU's Sustainable Finance Strategy is fundamentally a data strategy, requiring datafication across financial, production, and service sectors. It draws lessons from prior datafication in finance and recommends co-d…