GX & Decarbonization Research

Chaoyue He, Xin Zhou, Di Wang +3

ESGlass redefines ESG reporting units as interactive evidence objects, binding multimodal observations, provenance, and stakeholder-specific views. It addresses generative AI's narrative cheapness, proposing graph-based claim-evidence struc…

Yan, Jiamian

This paper provides empirical evidence that companies listed on stock exchanges offering ESG disclosure guidance achieve greater carbon mitigation, especially for Scope 1 emissions. The effect is strongest when disclosure is voluntary, in d…

Xing Li

This review examines the evolution of EU ESG disclosure regulations, highlighting firms' tendency toward formal compliance over substantive sustainability transformation. It argues that meta-regulation and reliance on voluntary reporting cr…

Mykola Skrypnyk, Vita Demenok

This paper analyzes the integration of ESG indicators into financial statements under IFRS S1 and S2. Based on 156 annual reports, 68% of companies struggle with materiality assessments, 73% with quantifying financial impacts of ESG risks. …

Zhao, Lingxiao, Polukarov, Maria, Ventre, Carmine; id_orcid 0000-0003-1464-1215

This paper studies how green disclosure policies affect firms' green transition and market equilibrium using agent-based simulation and empirical game theory. Comparing EU and China, it finds that strict disclosure sharpens differentiation …

Laković T.

This paper compares the transition from the Non-Financial Reporting Directive (NFRD) to the Corporate Sustainability Reporting Directive (CSRD) in Slovenia and Montenegro, analyzing the development of regulatory frameworks for sustainabilit…

Lu H.

This study examines the impact of semi-mandatory ESG disclosure systems on corporate green innovation, testing whether such policies drive environmental technology development and offering insights into disclosure regulation effectiveness.

Péter Molnár, Bence Lukács, Árpád Tóth

This study evaluates the interoperability of social disclosures across three major sustainability reporting frameworks: ISSB S2, ESRS, and GRI. Using an interoperability index, it finds moderate alignment between ESRS and GRI, but very low …

Sudipta Bose, Maria C. A. Balatbat, W. Green

Using a sample of firms from 43 countries, this study finds that GHG emissions assurance, especially by accounting firms, mitigates the negative market valuation of emissions. The effect is stronger in carbon-intensive industries and stakeh…

Bolaji Oluwatimi Osedahunsi

This paper examines how sustainable finance reporting standards (GRI, SASB, ISSB) influence investor decision-making and corporate market valuation. It finds that standardized disclosures reduce information asymmetry, improve investor confi…

Shely Dinar Thamara, Nurita Andriani, Muhammad Syarif

This paper provides a systematic literature review on integrating CSR and ESG into corporate strategies. It highlights that harmonization of global standards like ISSB, CSRD, and TCFD is transforming ESG from voluntary to mandatory disclosu…

Golzarjannat, Anita, Gustafsson, Robin

This paper conducts a multivocal literature review of regulatory technologies (RegTech) for sustainability compliance, synthesizing academic and gray literature. It assesses RegTech capabilities such as real-time monitoring, predictive risk…

Gabriela Marques, A. Aguiar

This paper reviews the role of sustainability accounting in enhancing ESG transparency, stakeholder trust, and long-term value creation. It finds that stronger sustainability accounting capabilities lead to higher ESG scores, investor confi…

Corinna Irina Ketterling

This paper analyzes the shift from voluntary CSR reporting to legally binding ESG disclosure frameworks from a legal perspective. It examines the evolution of sustainability disclosure standards and their legal implications.

Mardi ani

This paper analyzes the role of ESG disclosure in improving financial reporting quality under IFRS S1. Using a quantitative approach, it measures reporting quality via earnings quality, value relevance, and earnings management, and ESG disc…

Aurora Elena Moldoveanu, B. Straoanu

This paper examines the introduction of IFRS S1 and IFRS S2 by the ISSB and their implications for corporate sustainability reporting. Using a literature-based analysis, it explores how these standards enhance consistency and comparability,…

Jiamian Yan, Le Luo, N. Nuhu

This study examines the impact of stock exchange ESG disclosure guidance on corporate carbon mitigation using an international sample. Firms listed on exchanges with guidance show greater carbon reductions, particularly Scope 1 emissions. H…

(著者不明)

This paper reviews the progress of sustainability disclosure standards as a 'global baseline' proposed by the ISSB, with a focus on human capital information disclosure. It discusses the trends in international standardization and implicati…

null Wu Huihui, Hasani Mohd Ali , null Hazlina Shaik Md Noor Alam

This study compares materiality in environmental disclosure under US and Chinese securities laws. The US uses a financial materiality standard, while China adopts double materiality considering both financial and environmental/social impact…

Quentin ARNAUD, Sophie GIORDANO-SPRING, Pierre CHOLLET

This paper analyzes the impact of EU Taxonomy Regulation disclosures on mutual fund ownership using STOXX Europe 600 firms data from 2021-2022. High eligible revenues correlate with lower conventional fund ownership, while high alignment ra…