GX & Decarbonization Research

Mashkhurbek Jalalov

This study examines the relationship between ESG disclosure quality and international competitiveness among commercial banks in Central Asia and the EU. Using a novel ESG Disclosure Quality Index (EDQI) and panel regressions on 495 bank-yea…

Loso Judijanto

This paper systematically reviews best practices and challenges in sustainability reporting in the palm oil sector from 2020 to 2025. It identifies five best practices: adoption of GRI and TCFD frameworks, integration of ESG metrics, stakeh…

Richard Arhinful, Leviticus Mensah, Halkawt Ismail Mohammed Amin +2

This study examines how earnings management (including greenwashing) affects corporate environmental, social, and economic sustainability under the UK's TCFD reporting mandate. Using 23 years of data from 200 London Stock Exchange non-finan…

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,…

Ary Haritsaning Atmadya, Dirgahayu Almi Mahati, Anak Agung Gede Eka Septian Utama

The adoption of IFRS S1/S2 has surged demand for sustainability-related non-audit services (consulting and assurance), altering revenue structures of public accounting firms. Based on literature review, this study finds that joint provision…

Jiyeon Kim, Wooyoung Yang

This systematic review examines ESG performance under mandatory disclosure frameworks (CSRD/ESRS, SEC, ISSB) from 2020-2024, identifying ten themes with three dominant ones: Performance Relationships, Mandatory Disclosure, and Methodologica…

Sebastian Rhein, Laura Engel, T. Dreier +1

This study investigates how corporations operationalize climate-related risk and opportunity disclosure through eight semi-structured interviews with sustainability professionals. Findings show that while TCFD serves as the primary framewor…

Jyoti Singh, Meena Bhatia, Kirti Sharma

This study analyzes climate disclosure practices in the Indian banking sector from 2019 to 2024 using a TCFD-based Climate Disclosure Index. Panel regression reveals that a higher proportion of women directors and independent directors sign…

Mona Mashhadi Rajabi, Yun Shen, Martina Linnenluecke +3

This study systematically reviews 108 academic articles on climate-related financial risk disclosures post-TCFD, identifying five research domains under evolving regulatory frameworks including IFRS S2 and ESRS. It finds that despite rapid …

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…

Zivanai Mazhambe

This paper empirically analyzes five adoption pathways for the ISSB framework among PAFA member jurisdictions in Africa. It finds that countries can choose from five approved toolkits, not just full adoption, highlighting flexibility in imp…

Dilfuza Yakubova

This paper analyzes key sustainability reporting standards: GRI, IFRS S1/S2, and TCFD recommendations. It highlights their roles in assessing long-term sustainability through ESG indicators and managing climate risks. The comparison shows t…

C. Boța-Avram, Adriana Tiron Tudor, Liana Stanca

This study examines governance drivers of climate change disclosure in the European utilities sector using a TCFD-aligned score built via machine learning. Findings show board characteristics (gender diversity, size), CEO duality, and exter…

Pedro Henrique Godoy Sato, Mariana Pereira Bonfim

This study analyzes comment letters from BRICS countries (Brazil, Russia, India, China, South Africa) on the draft IFRS S2 climate-related disclosure standard by the ISSB. Out of 700 global letters, 43 were from BRICS, with notable particip…

Sayali Girish Patankar

This paper proposes a hybrid governance framework combining Explainable AI (XAI) and Natural Language Processing (NLP) to detect greenwashing in ESG reports. By providing interpretable reasoning for each detection, it aims to enhance transp…

Kateryna Lysenko-Ryba

This paper analyzes preparations for new sustainability regulations in supply chains and identifies challenges and concerns in ESG reporting. It examines the current state of regulatory compliance and corporate issues.

Radosveta Krasteva-Hristova, Ива Монева

This study examines how digitalization can reduce the cost and complexity of ESG and circular economy reporting for women-led SMEs within the EU sustainability reporting framework. It identifies four key challenge domains: measurement, valu…

Wasim Akram, Shabana Khatoon, Dr. Asgar Ali

This paper proposes the User-Centered ESG Information Architecture (UC-ESG-IA) framework to address poor usability of ESG reports. Using a mixed-method study with 312 stakeholders and usability testing on NIFTY-listed companies in India, it…

Kunj Modh, Varun Patel, Vivek Devani

This paper presents an AI-powered platform for automated analysis of ESG reports. It uses a Retrieval-Augmented Generation (RAG) approach to extract ESG metrics from text and tables, integrating FinBERT-ESG for classification, ChromaDB for …

Kunj Modh, Varun Patel, Vivek Devani

This paper presents ESG Analytics, an AI platform for automated analysis of ESG reports. It uses a Retrieval-Augmented Generation (RAG) approach to extract ESG metrics from text and tables, integrating FinBERT-ESG for classification, Chroma…