GX & Decarbonization Research

Mahfud Heru Fatoni, Diana Widhi Rachmawati

This study offers a normative-conceptual analysis of public financial transparency and accountability under international reporting standards. It critically examines how transnational standard-setting shapes informational transparency and a…

Zainuddin S.A.

This paper examines the impact of digital transformation on corporate sustainability reporting. It explores how AI and blockchain can improve accuracy and transparency. The findings indicate that digital tools enhance reporting quality.

M. Magau

This study develops a disclosure index for human capital (HC) information in sustainability reporting by integrating the South African Board for People Practices (SABPP) framework and GRI standards. Analyzing the top 100 JSE-listed companie…

D. Reni, . Rido, M. Ridho +2

This study analyzes 2022 sustainability reports of six Indonesian Islamic commercial banks using GRI standards. Disclosure is uneven: social (62.5%), environmental (39.4%), economic (41.7%). It shows that regulatory adoption does not automa…

Dian Anita Nuswantara, Ika Permatasari, Susi Handayani +2

This study assesses the maturity of sustainability reporting (SR) in Indonesian local governments, analyzing whether disclosures serve symbolic or substantive accountability. Content analysis of documents from the East Java High Court and B…

Esther Ortiz-Martínez, Salvador Marín-Hernández, Erekle Pirveli

This study investigates whether the gender of feedback providers influences the content and linguistic patterns of submissions to the European Commission's consultation on the draft European Sustainability Reporting Standards (ESRS). Analyz…

Shara Ketty, Moretta Situmorang, Sambas Ade Kesuma +3

This systematic literature review of 10 international articles (2020-2025) examines how information technology, such as XBRL and big data-based disclosure systems, enhances transparency and value relevance of financial reporting. Effectiven…

Yunaita Rahmawati, Eko Ganis Sukoharsono, Lilik Purwanti +2

This study reconceptualizes public sector sustainability reporting as a socially constructed governance practice. Using constructivist grounded theory and mixed methods, it finds that reporting emerges through iterative processes of moral a…

Fonseka M.

This paper empirically examines how mandatory CSR disclosure in China affects firms' dividend decisions. It finds that such disclosure requirements influence dividend payout ratios, highlighting the real economic effects of sustainability r…

Wiwiek Prihandini

This study analyzes 20 sustainability reports from Indonesian financial institutions (banks, insurance, finance companies, securities firms) to assess fintech and AI implementation and disclosure transparency. Banks show the highest levels,…

J. F. Prados-Castillo, Eva R. Porras, Samuel Ribeiro-Navarrete +1

This paper uses a systematic bibliometric analysis and meta-analysis based on PRISMA 2020 to evaluate how blockchain technology can contribute to corporate sustainability reporting and CSRD compliance. The findings show that blockchain can …

Radhiyyah Nadhira Harviaputri, Shiddiq Nur Rahardjo

This study analyzes GRI 2021 compliance in sustainability reports of five Indonesian renewable energy companies for 2024. Using content analysis, it finds PTBA (97%), PGEO (86%), and MEDC (86%) as 'Well Applied', while DSSA (64%) and BREN (…

Alessandra Buonasera, Simona Catuogno

This study examines digital and gender attributes of intellectual capital (IC) disclosure in sustainability reports of Italian listed firms from 2020-2025. Using content analysis and a weighted index, it finds that IC disclosure positively …

T. A. Korneeva, D. Gafurova

This paper discusses the importance of non-financial reporting for sustainable development, highlighting the lack of a unified standard. Through analysis of Russian companies' reports, it proposes a standard structure to improve comparabili…

Беженар, Альона Юріївна, Сташенко, Юлія Вікторівна

This paper provides a comprehensive comparative analysis of international non-financial reporting standards (GRI, SASB, TCFD, ISSB) and European standards (NFRD, CSRD, ESRS). It identifies key differences in mandatory application, regulator…

Salem, Ameed Ahmad Mohammad

This study identifies sustainability reporting (SR) challenges for SMEs using the public health pest management sector in Abu Dhabi. Through action research, it develops a sector-specific SR model supported by a digital system. Findings sho…

Madrigal Cruz, Diego Alonso

This paper presents the first verified institutional GHG inventory of a Costa Rican municipality (2020–2025), aligned with IPSASB SRS 1. Total emissions: 164,172.53 tCO2e, dominated by landfill Scope 3 emissions (80.81%). The dataset suppor…

van de Ven, Arco

This article examines how sustainability reporting (ESG) affects the administrative organization and control measures needed for reliable information. It provides a systematic overview of changes and practical challenges for firms.

Frida Wathome

This paper provides an integrated analysis of Kenya's sustainability reporting ecosystem, mapping its multi-layered regulatory architecture including constitutional environmental rights, capital markets guidance, banking sector climate risk…

Mauli Bhardwaj

This chapter compares data protection and ESG disclosure regulations across the EU, India, the US, and Singapore, arguing that effective data governance is essential for ESG compliance. It evaluates each jurisdiction along five dimensions i…