GX & Decarbonization Research

(著者不明)

This is the official page of the Greenhouse Gas Emissions Calculation, Reporting, and Publication System (SHK system) co-administered by METI and MOE. It outlines mandatory requirements for companies to calculate, report, and disclose their…

Azevedo G.

This paper analyzes the degree of compliance of Portuguese stock index companies with the EU Corporate Social Responsibility Directive (CSRD) regarding sustainability information disclosure. It assesses the quality and regulatory alignment …

Fedele M.

This paper examines how the Italian financial sector aligns with European sustainability reporting standards (CSRD/ESRS), identifying practical challenges and adaptation strategies. It highlights gaps between current reporting practices and…

Giacomo Rosini

This review systematically categorizes determinants of sustainability reporting quality, including regulation, assurance, and firm characteristics. It provides insights for future research and practice on improving the credibility and usefu…

S. Thomas Kim, Li Sun

Using a large US sample from 2002-2020, this study finds a positive relation between carbon emissions and the likelihood of non-GAAP earnings disclosure. The effect is concentrated in non-environmentally sensitive and low-tech industries, s…

WA Wan Ismail, Khairul Anuar Kamarudin, D Zainal

Using an unbalanced panel of 52,159 firm-year observations from 55 countries between 2010 and 2023, this study examines how board gender diversity and mandatory ESG reporting affect ESG performance. Gender diversity is positively associated…

(著者不明)

This paper presents case studies of Japanese companies' sustainability initiatives leveraging integrated reports. It analyzes how integrated reports facilitate disclosure of environmental, social, and governance information and stakeholder …

Shuaibu H. Manga, Sani Inusa Milala, Abubakar Mohammed Garba

This conceptual paper addresses the information gap in climate risk disclosure in commercial real estate acquisitions and valuations. It develops a policy framework for mandatory disclosure based on TCFD and ISSB standards, identifying four…

Wahidahwati Wahidahwati, Carissa Zayyanti Adi Putri

This study analyzes the influence of financial performance, governance mechanisms, and industry profile on sustainability report disclosure among Indonesian manufacturing companies listed on the Indonesia Stock Exchange from 2021-2023. Usin…

Chao Li, Alexander Ryota Keeley, Shunsuke Managi

This study examines how volume, sentiment, and topic-specific tone of environmental disclosure affect the market valuation of Japanese listed firms from 2016-2025. Greater disclosure volume and more positive sentiment are associated with hi…

Brigitte Bernard-Rau, Johannes Maximilian Freiling

This paper examines the alignment of the EU's Sustainable Finance Disclosure Regulation (SFDR) with impact investors' goals through semi-structured interviews. Findings reveal a regulatory-practice misalignment including reporting burden, a…

Shivam Srivastava, Chirag Kothari, Usha Iyer‐Raniga +1

This paper identifies a governance gap in climate-compatible infrastructure (CCI) across financing (MDBs), performance assessment (IRTs), and disclosure (SRFs). It proposes the "MDB-IRT-SRF" nexus model for coordinated governance. A compara…

Carusone R.

This paper examines the role of intellectual capital disclosure in benefit corporations, navigating the transition from voluntary to mandatory sustainability reporting. It explores how intellectual capital reporting can contribute to the ev…

Alexandru Ioan Maca, Oana V. TIRDEA, Gina Elena ZLATE +1

This paper conducts a comparative analysis of the impact of EU Audit Regulation (No 537/2014) and CSRD on supervisory authorities in France, Germany, and Spain. Using 2024 annual reports, it examines how differences in supervisory architect…

Taina Tervonen, Laura Kainiemi, Jarkko Levänen

This paper analyzes the impact of the EU's CSRD on corporate sustainability reporting as an enforced institutional change. Based on interviews with Finnish companies and EU professionals, it highlights how the CSRD as a regulative element a…

Joon-Soo Han

This study examines how amendments to EU sustainability reporting standards (CSRD/ESRS) affect corporate disclosure practices, evaluating changes in reported information and corporate strategies, and discussing regulatory effectiveness and …

Sauer S.

This paper empirically demonstrates how organizational life cycle assessment (O-LCA) can be used to meet the data requirements of the European Sustainability Reporting Standards (ESRS). Through a case study, it shows that O-LCA can efficien…

Erepamowei Ozogu, Lawson Okpoegberi. Ogidiga

This study empirically examines whether corporate governance quality predicts emissions data accuracy in climate reporting. Using panel data of 120 firms from 2019-2024, it measures accuracy as deviation between self-reported emissions and …

Christian Bux, Pasquale Giungato, Serena Sebastiani +1

This study examines the integration of the CSRD and double materiality in a hydroponic agriculture company, using it as a decision-making tool for ESG management and reporting. Through stakeholder engagement and value chain analysis, it ide…

Vâlcu E.N.

This paper explains the key points of the EU's Corporate Sustainability Reporting Directive (CSRD) and Corporate Sustainability Due Diligence Directive (CSDDD). These directives mandate sustainability reporting and due diligence for compani…