GX & Decarbonization Research

Issam Benhayoun

This study analyzes factors influencing Moroccan companies' intention to adopt ISSB standards using institutional theory. Using a hybrid SEM-ANN approach, it finds that mimetic and normative pressures are significant, while coercive pressur…

Yue Dong, Yuyang Wu

Using Chinese A-share listed firms from 2008-2023, this study finds that supply chain network centrality negatively affects corporate carbon information disclosure (CID) due to proprietary costs. Mechanisms include crowding out green innova…

Hasan Özçelik, Deniz Koçak, Ünal Eryılmaz

This study assesses provincial-level differences in awareness and competence regarding sustainability reporting among independent auditors in Türkiye using MRP-WSCI composite indicators. Findings show metropolitan provinces like Istanbul pe…

Zechen Yang, Xuelan Li

This study uses textual analysis of Chinese listed firms' annual reports to construct a climate risk perception index and examines its association with carbon emissions. It finds a positive relationship, suggesting disclosure reflects const…

Guo Fan, Mengyue Guo, Yun Wang

This paper examines the role of SEC oil and gas reserve reporting in the context of energy transition. It argues that while traditional reserve reporting reduces information asymmetry, it is insufficient to address climate-related risks suc…

Yibae Kim

This study proposes using the K-Taxonomy to distinguish green economic activities for green finance. It examines green bonds, guidelines, and AI integration, emphasizing the need for taxonomy to prevent greenwashing. Contributions include a…

J. J. Milhem

This study examines the readiness of auditors in Jordan and Palestine to implement ISSA 5000 for auditing sustainability reports under IFRS S1 and S2. Surveying 123 auditors, it finds significant awareness gaps, technical challenges (especi…

Edyta Mioduchowska-Jaroszewicz, Wiktoria Chybowska, Marcin Magac

This study evaluates non-financial reporting practices in the Polish apparel sector before the CSRD. Using a qualitative case study, it finds substantial inconsistencies in completeness, comparability, and reliability, with voluntary report…

Dita Hikmawaty Oktavia Ningrum, Aliya Dimarizkya, Natasha Elisabeth Manuputty +2

This study examines the implementation of PSPK 1 and PSPK 2, the assurance standards for sustainability reports mandated by Indonesia's Financial Services Authority (OJK). It identifies challenges in ESG data quality, consistency, and relia…

Gita Apsari Dewi

This study analyzes the readiness of Accounting Information Systems (AIS) for ESG reporting in Indonesia, considering technological, organizational, environmental factors and ESG data capability. Through content analysis of sustainability r…

R. Bezdushnyi

This paper proposes a mechanism for accounting and information support to prepare sustainability reports for agricultural enterprises, integrating financial and non-financial indicators. It aligns with ESRS and GRI standards, outlines imple…

Jin-soo Kim, Yun-Kyeong Lee

This study empirically examines the impact of sustainability reports and third-party greenhouse gas verification opinions on firm value using KOSPI-listed firms for 2022-2023. Results show that voluntary disclosure increases firm value, and…

Li-Yang Chang, Chih-Ming Chen, Hen-Hsen Huang +3

ESG-KG is a system that extracts multi-modal information (text, tables, figures, infographics) from corporate sustainability reports to build a knowledge graph. It integrates LLM-based reasoning with retrieval-augmented generation to automa…

Hua Guo, Jiayao Hong

This study constructs an ESG intelligence transformation model for investor decision-making in China's capital market, based on information chain theory and intelligence transformation theory. Analyzing Chinese securities analyst reports, i…

Anton V. Kozhokar

This study analyzes the practical aspects of preparing sustainability reports in Russian and foreign power generation companies. It examines how firms navigate international standards (GRI, IFRS-ISSB) and emerging national standards, provid…

Árni Claessen, Throstur Olaf Sigurjonsson, Stefan Wendt

Based on document analysis of sustainability reports from ten leading Icelandic firms and interviews with company representatives, this study finds that current governance disclosures cover only 20-30% of ESRS minimum requirements. Key chal…

Veronica Tania Manirili, Giska Audia Fatima Ina, Janete Firdaus Adele Djawa +1

This qualitative literature review examines how sustainability accounting frameworks (GRI, ISSB) enhance transparency and sustainability performance. It finds that structured ESG disclosures improve stakeholder assessment and help firms eva…

C. Dineen, R. Lupton, S. Allen

This study examines how firms disclose uncertainty in greenhouse gas (GHG) emissions. Analyzing 2,636 sustainability reports, it finds that 97.6% of firms reporting emissions provide only single-value estimates, with fewer than 1% quantifyi…

Ken Holley, Virginia Cathro

This paper examines the impact of mandatory climate reporting on corporate social responsibility, organizational transformation, and market dynamics in New Zealand. It provides empirical insights into how reporting obligations influence cor…

Esam O. Elharon, Noora A. Hassan, Ahmed Z. Metwally

This paper examines how proactive climate change disclosure affects corporate credit ratings, with a focus on the moderating role of accounting earnings quality. It highlights the risks of earnings management and advocates for more frequent…