GX & Decarbonization Research

Siona Malik, Jude Kurniawan

This study evaluates climate risk disclosure quality in ESG reports from The Coca-Cola Company and PepsiCo using the ISSB S2 framework. Both companies meet formal requirements, but PepsiCo provides more detailed and transparent reporting, e…

G. Aguiar

This study compares ESG reporting by Microsoft and Unilever (2020-2023) analyzing integration of GRI, SASB, TCFD, CSRD, and IFRS S1/S2. Microsoft adopts investor-oriented transparency and climate-risk governance, while Unilever emphasizes h…

Kozol, Ece

This replication package provides data and code for a study examining the impact of mandatory climate-risk disclosure on firms' cost of capital and decarbonization using cross-country data with staggered regulatory adoption. The study demon…

Lassaad Ben Mahjoub

This study examines how environmental disclosure credibility affects audit fee pricing in large US firms. Higher credibility reduces audit risk and thus audit fees. Empirical evidence shows a negative association between disclosure quality …

Yijin Wang, Hongzheng Ma

This study finds that voluntary adoption of ISSB-aligned climate disclosure is positively associated with firm value (Tobin's Q) and operational performance (ROA) among Asia-Pacific listed firms. Using difference-in-differences models, the …

Jingyuan Ding, Yuan Lu

This paper proposes a hybrid IoT-Hadoop-blockchain architecture for decentralized Measurement, Reporting, and Verification (MRV) of greenhouse gas emissions. It redefines carbon data as a continuously governed digital asset, leveraging Hype…

Dirk Roethig

By 2026, around 50,000 EU companies will be required to produce detailed sustainability reports under CSRD. This article examines how this regulation reshapes capital allocation, investment strategy, and sustainable business practices.

Hagemeier L.

This paper empirically analyzes the actual demand for CSRD (Corporate Sustainability Reporting Directive) reports using web-tracking data. It quantifies the usage of disclosed information, offering insights into the effectiveness of disclos…

Gonzalez Tablada N.

This paper presents case study evidence of initial compliance efforts for the Corporate Sustainability Reporting Directive (CSRD). It analyzes companies' preparedness and challenges, offering practical insights for practitioners facing CSRD…

(著者不明)

This paper discusses the formation of the ISSB through the merger of the VRF and CDSB, and its role in creating a global baseline for sustainability disclosure.

(著者不明)

This document is a submission to the Canadian Sustainability Standards Board (CSSB), providing opinions and proposals on the development of sustainability disclosure standards. While specific content is unknown due to lack of abstract, it l…

(著者不明)

This paper examines how political risk affects corporate climate disclosure, focusing on the impact of policy uncertainty on disclosure quality and quantity, offering implications for firms and regulators.

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 …

(著者不明)

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…

(著者不明)

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 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…

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…

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…

Daniel Nenguke, Filip Dudek, Ali Ahmed

This paper identifies the 'Green Premium Paradox' where investors pay extra for ESG-labeled stocks without verifying the quality of sustainability claims. It introduces a Disclosure Fidelity Index and the 'Green Accounting Illusion' bias, u…

Marian Jalencu

This paper explores the shift from voluntary sustainability reporting to regulated assurance, focusing on the EU CSRD and ESRS. Using qualitative content analysis of policy documents, it finds that mandatory assurance enhances credibility, …