GX & Decarbonization Research

Feni Fitriani Putri Rozi, Bagaskara Sagita Wijaya, Yulia Rimapradesi +1

This study proposes the GRI-EPI framework to explain how global reporting regimes interact with national regulatory and organizational governance to integrate environmental performance into decision-making. Using Indonesia as a case, it ide…

GV AK, Tunguturi S, Palthy RK

This paper develops an integrated analytical framework linking green accounting, circular economy indicators, and SDG 12 targets. It compares six environmental accounting systems (SEEA, GRI, GHG Protocol, TCFD, LCA, MFCA) and evaluates two …

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This paper argues that China's proposed new climate disclosure framework represents a 'third way' distinct from existing TCFD/ISSB standards. Combining policy-driven and market-based mechanisms, China's approach could influence the diversit…

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This paper examines the framework for non-financial reporting on climate risks and opportunities, aligning with global disclosure standards such as TCFD and ISSB. It discusses improving report quality and usefulness for investor decision-ma…

Carungu J.

This paper examines the role of standard-setters in shaping sustainability reporting standards and accountability practices. It explores how these bodies address grand sustainability challenges through standard-setting processes.

Chen X.

This study provides worldwide empirical evidence on how mandatory ESG reporting affects firms' cross-listing decisions. It examines the impact of disclosure regulation on capital market outcomes and international capital flows.

Todeschini S.

This paper comparatively analyzes how EU member states are transposing the Corporate Sustainability Reporting Directive (CSRD) into national law. It evaluates the effectiveness of different national transposition policies and provides insig…

Sáez-Ortuño L.

This paper empirically analyzes how companies communicate operational excellence 5.0 in their CSRD sustainability disclosures. It reveals trends in disclosure content and implications for transparency, offering practical insights.

Agustini A.T.

This paper provides a bibliometric analysis of climate-related disclosure literature and critically evaluates measurement methods. It identifies research trends and assesses the validity and challenges of current measurement approaches, off…

Vishnu Nampoothiri M.

This paper analyzes how the implementation of assurance under the Corporate Sustainability Reporting Directive (CSRD) is fragmented due to varying national standards and scope choices. It highlights that inconsistencies across member states…

Carungu J.

This paper analyzes tensions between EFRAG and ISSB regarding sustainability reporting standards and explores opportunities for convergence. It contrasts their approaches and discusses implications for corporate disclosure and global compar…

Kuzwayo B.

This scoping review systematically maps existing research on ESG disclosure practices, identifying trends and frameworks such as TCFD and ISSB. It highlights the prevalence and quality variations in climate-related disclosures, offering a r…

Ding Q.

This paper proposes a data transmission network design for greenhouse gas emission inspection. It aims to improve the efficiency of collecting and transmitting emission data, supporting accurate emission measurement.

Irina Golocialova

This paper proposes a model applying Agreed-Upon Procedures (AUP) under ISRS 4400 (Revised) to verify ESG indicators mandated by CSRD and ESRS. Through selective verification of data such as CO2 emissions and workforce diversity, it offers …

Gabriel Vasilescu, Larisa Basica, Cristina Tatarcan +1

This article examines practices for disclosing OPEX, CAPEX, and turnover in line with the EU Taxonomy, highlighting common challenges such as data collection, interpretation of technical criteria, and internal controls. It provides guidance…

Shatha Akram Ahmed

This paper empirically analyzes the impact of carbon emissions disclosure under IFRS S2 on the firm value of Iraqi oil companies. Using data from 60 managers across 10 firms for 2019-2024, regression analyses reveal a significant positive l…

Elena Fleacă, Theodora Mihaela Doltu, Beatrice Leustean +1

This paper examines differences in ESG reporting between large companies and SMEs using the ESRS framework. Through qualitative content analysis, it finds significant disparities in reporting scope, data granularity, stakeholder engagement,…

Manisha Sinha

This study analyzes ESG metrics in annual reports of Bhutanese listed companies and benchmarks them against Indian BRSR reports. It finds ESG reporting in Bhutan is nascent lacking a framework, and recommends developing one consistent with …

Svyetlana Grishkina, K. Toletova

This paper examines the practice of ESG information disclosure by FMCG companies, analyzing sustainability reports of a former subsidiary of an international company and a domestic group. It identifies trends in the development of approache…

Ericke Fridatien, Annisa Sila Puspita, Marah Ammar

This bibliometric review of 1,891 Scopus records integrates trends in environmental accounting and corporate disclosure research. Since 2015, rapid growth led by Chinese, U.S., and Australian authors, with strengthening international collab…