GX & Decarbonization Research

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This paper examines the usefulness of integrated reports from the perspectives of employees and individual shareholders. It analyzes how such reports contribute to their decision-making and suggests improvements for disclosure quality.

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This is a commentary on the unified theme of the 29th Autumn Conference: 'Analysis of Financial and Non-financial Information - Focusing on Integrated Reports'. It discusses the importance and methods of analyzing integrated reports.

Марина Кругла, Людмила Лежненко, Владислав Володимирович Круглий

This paper provides a comprehensive analysis of the CSRD and ESRS as transparency tools under the European Green Deal. It examines double materiality, the IROs framework, mandatory digital tagging with Inline XBRL, and the transition to rea…

Haodong Chang, Xuehui Zhang, Kun-Shan Wu

This paper analyzes how suppliers in China perceive the quality of carbon disclosure by firms. It examines the double-edged effect of corporate carbon assurance, showing both positive and negative impacts on perceived disclosure quality.

Xhindole C.

This paper analyzes third-party assurance practices on carbon emission disclosures of companies in Italy and Spain, examining the scope, methods, and standards applied, thereby contributing to the credibility of climate disclosures.

Zhanna M. Korzovatykh

This study examines enterprise economic security during the transition to sustainable development, identifying methodological and institutional gaps in non-financial reporting standardization and verification in Russia. It argues that lack …

А.А. Евстафьева

This paper identifies five global regulatory models for other assurance engagements, including ESG assurance, and analyzes Russia's mixed model. It establishes that assurance engagements hold equal status with audits and reviews, and propos…

Razan Albaqali, Hessa Al-Fadhel

This study analyzes climate change disclosure (CCD) determinants using 212 carbon-intensive firms in the GCC region. Findings show low disclosure levels and limited external assurance. Firm size, GRI adoption, sustainability committees, and…

Андрій Вікторович Швагер

This paper analyzes the role of ISSA 5000 in shaping sustainability reporting audit. It highlights key features like framework neutrality, limited vs reasonable assurance, and expanded audit evidence. ISSA 5000 enhances consistency, compara…

O. Bunget, A. Dumitrescu, Oana-Valentina Bezergheanu +2

This study examines the evolution of sustainability reporting in the Romanian energy sector from 2011-2024 using mixed methods including lexical frequency analysis, comparative evaluation, and SWOT. Results show a transition from voluntary,…

Jalal, Wahyu Aris Darmono

This paper compares three sustainability assurance standards: AA1000AS, ISAE 3000, and ISSA 5000. It highlights that the new ISSA 5000, effective December 2026, requires companies to prepare their reporting systems, internal controls, and E…

Djujono Widjaja, Ignatius Roni Setyawan, Indra Widjaja

This study investigates factors influencing sustainability report assurance in Indonesia, analyzing pressures from environmental, employee, consumer, and shareholder stakeholders. Analysis of 20 companies on the ESG Leader Index from 2021-2…

N. Hoai

This study examines how the ESG Assurance Expectation Gap (ESG-AEG) affects stakeholder trust and report credibility. Based on a survey of 217 professional users in Vietnam, it finds that perceived performance deficiencies erode trust most …

Radosveta Krasteva-Hristova, Biser Krastev

This study examines to what extent ESRS-based sustainability disclosures incorporate a life cycle perspective and proposes a conceptual model integrating Life Cycle Sustainability Assessment (LCSA). Using qualitative comparative content ana…

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This paper presents Omron's challenge to value creation through integrated thinking, framing ESG and sustainability efforts within integrated reporting to enhance corporate value.

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This paper examines how integrated reporting contributes to management sophistication. It suggests that integrated reporting practices can improve corporate strategy and decision-making processes.

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This paper examines the value creation process in integrated reporting, analyzing how companies integrate financial and non-financial information to communicate their value creation story. It discusses challenges in integrated reporting fra…

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This paper discusses the significance of environmental information disclosure, examining the benefits for companies and its social importance.

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This paper discusses measures to promote responses to growing audit demand, likely driven by expanding sustainability disclosure requirements and the resulting need for assurance capacity.

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This paper discusses the importance of disclosing and assuring risk information in financial reporting. It examines the impact on investor decision-making and the role of assurance in enhancing credibility.