GX & Decarbonization Research

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, …

Dirk Roethig

This paper examines the Corporate Sustainability Reporting Directive and European Sustainability Reporting Standards, which will require around 50,000 EU companies to produce detailed sustainability reports by 2026, and their implications f…

Gordillo Gutiérrez, Guadalupe Adriana

This paper compares IFRS S1/S2 with GRI and TCFD across three dimensions: materiality concept, primary audience, and integration with financial information. It finds that GRI uses dual materiality (both impact of environment on company and …

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This paper provides a detailed analysis of IFRS S1 and IFRS S2, the two inaugural ISSB standards. It compares their requirements with existing frameworks like TCFD and CDP, and offers practical insights for implementation. The article also …

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This study examines the relationship between shareholder-supported climate disclosure proposals and director election outcomes. It finds that investors who support such proposals are more likely to vote against directors at firms lacking ad…

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This paper provides early empirical evidence on mandatory sustainability reporting under IFRS S1 and S2. It analyzes disclosure quality and market impact, assessing the effectiveness of the regulation.

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This paper critically examines the link between mandatory disclosure and environmental performance, finding that disclosure alone does not guarantee sustainability or accountability. It highlights the need for better design of reporting fra…

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This paper highlights that, unlike financial statements, ESG disclosures rely on scientific measurements and third-party data, raising issues of trust and credibility. Using greenhouse gas inventories as an example, it proposes frameworks t…

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This paper describes the sustainability reporting landscape in Kenya, with mandatory GHG reporting deadlines: Scope 1 and 2 by 2027 and Scope 3 by 2029. It also mentions alignment initiatives in Nairobi.

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This study finds that the negative association between GHG emissions and firm value is mitigated when emissions disclosures are assured. It highlights the role of assurance in enhancing the credibility of GHG reporting and its impact on mar…

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Singapore's updated Climate Reporting and Assurance Roadmap adopts a phased approach to mandatory climate reporting from FY2025 and introduces external limited assurance. This paper proposes a channel-based framework to enhance the reliabil…

Patricia Ruffing‐Straube, Ute Merbecks, Inge Wulf

This paper analyzes circular economy disclosures of large European food-producing companies under ESRS E5 using grounded theory and targeted transparency theory. It finds that while firms report on production process changes, few provide in…

Nutan Zarapkar, Anirban Chatterjee, H. Rahemtulla

This brief introduces the IPSASB Sustainability Reporting Standard 1 (SRS 1) for public sector climate disclosure, using case studies from various geographies. It highlights challenges and strategies for adoption, emphasizing technical capa…

Edit L.M.

This paper conducts a content analysis of Hungarian companies' sustainability reporting practices in light of changing regulations, particularly the EU's CSRD. It examines how firms adapt their disclosures to evolving standards, offering in…

Olena V. Shyrobokova

This paper substantiates the ecosystem approach to IFRS, arguing that IFRS S1 and S2 standards integrate financial and non-financial reporting through a common conceptual framework. It shows that these standards treat non-financial factors …

Shaikh Afnan Birahim

This paper proposes a conceptual architecture to embed sustainability attributes within ERP systems to enhance ESG auditability and regulatory enforceability in emerging economies. Using SAP FI/CO as an illustrative example, it specifies th…

Macuda M.

This paper examines the state of voluntary assurance on sustainability reporting in European companies before the implementation of the CSRD. It investigates the prevalence, types (limited vs. reasonable assurance), and providers of assuran…

Boiral O.

This paper examines how external assurance of ESG disclosures affects investor and financial institution confidence. It analyzes the relationship between assurance quality and disclosure reliability, highlighting challenges in assurance sta…

Tatiyna Butenko, V. Butenko

This paper argues that Luca Pacioli's double-entry principle remains vital for ensuring reliability and internal control in mandatory sustainability reporting under ESRS, focusing on Ukraine. It provides practical examples of applying doubl…