GX & Decarbonization Research

Arya Ganendra, Grace Freya Purba, Firzan Dahlan

This study analyzes ESG disclosure decoupling under Indonesia's POJK 51/2017 and ASEAN-5 regimes. Through content analysis of 50 large firms' sustainability reports, it finds a significant gap (mean +0.235) between symbolic commitment (0.97…

W. Maroun, D. Ecim, A. Duboisee De Ricquebourg +1

This paper surveys the global landscape of sustainability assurance and discusses implications for the upcoming ISSA 5000 standard. It analyzes assurance quality, scope, and challenges, offering guidance for implementing the new internation…

Hyuk Shawn

This study theoretically examines how ESG activities constrain performance classification and MPM adjustment discretion under IFRS 18. It develops an analytical model showing that higher ESG levels increase justification costs, reducing rep…

Baghernejad Nemat

Mainstream Asset Lifecycle Management (ALM) suffers from an 'attestation ceiling': records are self-attested and potentially alterable. This paper proposes Verified Asset Lifecycle Management (vALM) as a new category with five testable prop…

E. Kuceva, A. Vishnevskaya, A. Kamynina

This paper analyzes the institutionalization of ESG principles through international standards from 2015 to 2025, covering the evolution from the UN SDGs and Paris Agreement to the ISSB's IFRS S1 and S2. It focuses on the shift from volunta…

Zainab Paracha, Umair Paracha, Fazeel Abdullah +1

This study examines the impact of energy transition indicators (renewable energy consumption, CO2 emissions per capita, energy intensity) on sustainability reporting adoption in 50 developing countries from 2015-2024. Using panel regression…

Alfredo Merlet

This replication data package accompanies a process-tracing case study of Brazil's 2026 reversal of mandatory IFRS S1/S2 sustainability reporting. It includes a coded chronological timeline, a list of eight early adopters, and a source regi…

Umair Paracha, Zainab Paracha, Fazeel Abdullah +1

This study analyzes the determinants of sustainability reporting adoption across 40 emerging market economies from 2015-2024. It finds that domestic credit, stock market capitalization, and FDI positively influence adoption, with stock mark…

Nan Deng, X Chen, Giovanna Michelon

This paper analyzes how the adoption of mandatory sustainability reporting standards influences investor perceptions and decision-making. Likely employing empirical methods, it provides insights into the effectiveness of disclosure regulati…

Min Sook Kim

This study analyzes the data gap in supply chain disclosures of South Korean fast fashion brands using the Korean Fashion Transparency Index (K-FTI). It proposes using global supply chain identifiers (OS ID) and certification databases (GOT…

Turabekov Bekali Shavkat ugli

This paper reviews emerging trends in sustainability reporting and ESG auditing, highlighting the shift from voluntary to mandatory disclosure and the increased importance of independent assurance. It argues that digital technologies, integ…

Huang J.

This paper empirically examines how material ESG disclosure affects analyst forecast accuracy. Higher disclosure quality is associated with reduced forecast errors, highlighting the financial relevance of ESG reporting.

Sabina Račaitė

This study assesses the scope and quality of sustainability disclosures by Lithuania's three largest electronic communications companies (2022-2024) using a methodology based on the European Sustainability Reporting Standards (ESRS). Findin…

Ying Yang, Jingxuan Yang, Jinlei Liu +1

This study examines whether the establishment of intermediate environmental courts in China affects corporate climate-related disclosure. Using a staggered difference-in-differences design on Chinese listed firms from 2010-2022, it finds a …

Anuvinda Balan, L. Bernard, Md Baharul Islam

This paper presents an Augmented Reality (AR) system that visualizes Herc Rentals' carbon footprint (Scopes 1-3) as interactive 3D spheres. Users tap spheres to see category breakdowns and EPA equivalencies. A small user study (N=6) showed …

N. O. Loboda, О. М. Чабанюк

Proposes approaches to integrate ESG factors into accounting, financial reporting, and taxation systems of Ukrainian enterprises. Analyzes regulatory gaps, suggests a detailed chart of accounts with environmental, social, and governance sub…

(著者不明)

This document is part of the exposure draft of the Sustainability Disclosure Standards published by the Sustainability Standards Board of Japan (SSBJ) in March 2025. It outlines the direction of Japan's disclosure standards and will signifi…

(著者不明)

This document is supplementary material for the exposure draft of sustainability disclosure standards published by the Sustainability Standards Board of Japan (SSBJ) in March 2025. It aligns with Japan-specific SBT and TCFD frameworks, prov…

(著者不明)

Materials on the exposure draft of SSBJ's sustainability disclosure standards (March 2025). Based on ISSB but adapted for Japanese context, these standards will significantly impact listed companies' disclosure practices, covering climate a…

(著者不明)

This document summarizes the discussions of the FSA's Sustainability Disclosure Working Group on mandating climate-related disclosures in annual securities reports and the assurance framework. It covers the timing of SSBJ adoption and phase…