GX & Decarbonization Research

Joseph Ignatius Teye Buertey, Ana Catarina Jorge Evangelista

This study compares the environmental life cycle assessment (LCA) of bamboo and concrete floors in Ghana. Over a cradle-to-grave horizon of 60 years, bamboo shows about 92% lower global warming potential (GWP) than concrete, with significan…

Salsabila Khairunnisa, Memed Sueb, Agus Puji Priyono

This study analyzes the impact of ESG performance and carbon intensity on tax aggressiveness among 17 energy companies in Indonesia, Malaysia, Singapore, and Thailand (2020-2024). Panel data regression shows that ESG performance significant…

PhD Sérgio Teixeira

This study compares sustainability reports of companies adopting GRI standards versus those following only IFRS, analyzing 60 firms listed in New York, London, and Frankfurt. Results show GRI adopters have greater ESG disclosure coverage an…

OLALEKAN TESLIM HAMZAT, AYODEJI OLUMIDE OGUNTUNDE, Sunday Azeita Okoughenu

This study analyzes annual report data from 23 quoted deposit money banks in Nigeria (2016-2025) to examine the effects of organizational culture and board structure on corporate sustainability reporting. Multiple regression results show or…

Mathias Avendei

This study examines the impact of sustainability reporting on financial reporting quality, audit quality, and firm performance using panel data from Nigerian listed firms (2018-2024). Findings show that sustainability disclosure improves re…

Paojan MS, Duki Adam, Budi Harta Rahayu

This study examines the implementation of Sustainability-Oriented Accounting (SOA) and Integrated Reporting (IR) in Indonesian state-owned construction enterprises through content analysis of annual and sustainability reports. While progres…

O. P. Okeke

This study compares stakeholder perceptions of GRI vs SASB sustainability reports using surveys and content analysis. Non-investors favor GRI for comprehensiveness; investors prefer SASB for decision-usefulness. Dual reporting aligned with …

Ogbada Eyong Ikwa

This study examines the influence of environmental accounting (environmental cost) on sustainability reporting (social, economic, environmental) of listed manufacturing firms in Nigeria using panel data from 2010-2024. Findings show environ…

Levan Sabauri, Anna Mempel-Śnieżyk, Anatolijs Kriviņš

This paper explores how to reflect the value chain in integrated reporting, proposing it as a tool for sustainability assessment. It offers implications for corporate disclosure practices, though specific methodologies and empirical results…

Vijeta, Neha Yadav, Meenakshi Rao

This conceptual study proposes integrating forensic accounting into sustainability reporting to enhance credibility and stakeholder trust. It addresses greenwashing and weak assurance by applying forensic techniques and emerging technologie…

Chukwuebuka Victory Nzechukwu

This study examines the relationship between sustainability reporting (environmental, economic, social) and operational performance (net profit margin, return on assets) for 10 listed manufacturing firms in Nigeria using panel regression. O…

Suwarno Suwarno, Maria Yovita R Pandin, Sukaris Sukaris

This study systematically reviews 136 Scopus-indexed articles (2016-2025) to map greenwashing in sustainability reporting, identifying theoretical foundations, antecedents, mechanisms, consequences, and research gaps. Legitimacy, stakeholde…

Vijeta, Neha Yadav, Meenakshi Rao

This conceptual study proposes a framework integrating forensic accounting into sustainability reporting to enhance credibility and stakeholder trust. It addresses greenwashing and selective disclosure by applying techniques like fraud risk…

Piia Korri

This dissertation examines the institutionalization of sustainability reporting in the EU and the US through three essays: corporate culture and ESG rating disagreement, NFRD spillover to US multinationals, and stakeholder engagement in CSR…

Iniobong Senas Usoro

This study examines the effect of ESG disclosure quality on the cost of capital for listed oil and gas firms in Sub-Saharan Africa using a fixed-effects model. Based on GRI standards, higher ESG transparency is associated with lower financi…

Shi Yang, Polina Ellina, Kyriakos Christofi +2

This study develops an ESG disclosure quality evaluation framework tailored to the agricultural chemicals industry, based on GRI 2021 Standards and Chinese regulatory requirements. Using qualitative content analysis and AHP, it constructs a…

Lu Gong

This study analyzes how digital monitoring and ESG disclosure affect the assetization efficiency of agricultural carbon sinks. Using data from typical agricultural regions, it demonstrates that high-quality monitoring and ESG disclosure sig…

Ammar Ali Gull, Irfan Haider Shakri, Faizul Haque +1

This study examines the impact of external sustainability assurance and Big-4 providers on GHG emissions using a global sample of 7,968 firm-year observations from 34 countries. It finds a negative association, stronger in stakeholder-orien…

Christian Emelu Okalla

This review examines scale formation mechanisms and inhibitors in oil and gas production, comparing conventional and green alternatives. Green inhibitors from natural sources achieve comparable efficiency (up to 100%) with lower environment…

Yu Qiao, Xinwen Deng, Xiaoying Huang +7

This study proposes a UAV-UGV collaborative delivery framework for urban last-mile logistics, developing a multi-objective optimization model considering efficiency, safety, and low-carbon performance. A visual simulation platform using HTM…