GX & Decarbonization Research

Serhii Ostapchuk, Lesia Voliak

This critical review examines the socio-economic consequences of mandatory sustainability reporting across countries, highlighting the EU's CSRD. It finds mostly positive long-term effects such as improved transparency and investor percepti…

Anderson Yu

PADV defines a standardized methodology to convert real-world participation into verifiable behavioral data. It aligns with ESG disclosure requirements (GRI, IFRS, COSO, QS Sustainability, Scope 3) and serves as a pre-audit data governance …

Aryan Singh, Amrita Kaur

This paper systematically analyzes the evolution of India's ESG disclosure regulation across six phases from BRR (2015) to BRSR Core (2023) and subsequent 2024-2025 technical standards. Using a novel Regulatory Maturity Framework (RMF) with…

Jie Peng, Jianmin Dou, Liping Li

This study empirically examines how peer effects in climate risk disclosure drive corporate green innovation. It analyzes the spillover impact of disclosure practices within industries and provides policy implications.

Maria Eduarda Lessa, Mariana Pargendler

This paper examines corporate climate disclosure in the Global South (Brazil, India, China, South Africa), comparing adoption of international standards. It finds diverse patterns: Brazil was first to adopt ISSB, China modified for double m…

Dzakiyy Hadiyan Achyar

This study examines how climate policy affects Islamic banks' ESG performance through the moderating effect of xBRL adoption. Using panel data, it finds that xBRL adoption significantly strengthens the positive impact of climate policy on E…

Aoife Brophy, Jordan Calverley, Astha Wagle +2

This paper analyzes the strategic role of systemic transition intermediaries in voluntary standards for net zero from a cross-sector perspective, providing insights into effective governance and management of voluntary net-zero standards.

Tijn van Gerven, Konstantinos Tsilionis, Baris Ozkan

This study investigates the digital and workflow challenges SMEs face in GHG emissions reporting under the EU's CSRD. Using document analysis and qualitative case studies, it identifies key barriers and proposes features for digital reporti…

null Mian Muhammad Niaz Shakir, null Dr. Qaisar Maqbool Khan, null Dr.Gohar Mahmood

This study uses a 30-country panel (2015-2024) to examine how governance effectiveness, regulatory quality, and corruption control affect green finance development, with sustainability reporting quality as a full mediator. Corruption contro…

Panjaitan, Leonard Tiopan

This paper analyzes the duality of sustainability reporting for Indonesian companies between GRI (impact-based) and IFRS/ISSB (financial risk-based) frameworks. It proposes a dual-track reporting approach amid OJK regulations and IAI's 2027…

Francesca D'Angelo

This paper proposes a conceptual framework analyzing how organizational culture interprets and implements CSRD requirements. Based on three dimensions—Purpose, Leadership, and Organizational Culture—it argues that culture acts as an enablin…

Anuradha Narendra Menon, Shamita Kumar

This study analyzes the evolution of sustainability reporting quality under India's mandatory BRSR regime. Using a longitudinal sample of 28 NSE-listed firms over three years, it validates the ICAI SRMM 2.0 maturity model against CRISIL ESG…

Solanki, Shyamal

This paper argues that the weakening of climate disclosure rules creates dangerous blind spots. It critiques recent US rollback, EU CSRD/CSDDD simplification, and deforestation-rule delays, highlighting gaps in Scope 3 emission tracking and…

Achmad Petersen, Shelly Herbert, Nabeelah Daniels

This study evaluates South African companies' readiness for ISSB standards via a case study. Findings show challenges in 'Strategy' and 'Metrics and Targets' but smoother transition for TCFD adopters. Change theory highlights need for inter…

Nabila Khairunisa, Nistianti Komalasari, Tiftalief Sapta Apriliasti +1

This study analyzes the implementation of IFRS S1 (ISSB standard) in the 2024 sustainability report of PT Dharma Satya Nusantara Tbk, an Indonesian company. Using a qualitative case study, it finds that while the company demonstrates commit…

Vishnu Nampoothiri M.

This paper empirically identifies the practice of bundling financial audit and sustainability assurance under the EU's CSRD and interprets the resulting market structure. It examines how bundling affects market concentration and competition…

Lammert D.

This paper reports on a survey investigating the impact of the Corporate Sustainability Reporting Directive (CSRD) on software companies. The specific methodology and findings are not provided, but the study analyzes the implications of CSR…

Zafar M.B.

This study uses machine learning to examine whether climate disclosures by Islamic banks are substantiated by real actions or are merely rhetorical. It reveals the nature and depth of disclosures, assessing greenwashing risks.

Kokkinou A.

This paper demonstrates that data analytic capability plays a crucial role in preparing for CSRD compliance. Using moderated mediation analysis, it reveals the mechanisms through which data analytics enables readiness for the Corporate Sust…

Bax K.

This paper analyzes how the EU's Corporate Sustainability Reporting Directive (CSRD) influences risk framing and commitment specificity among EURO STOXX 50 firms. It provides empirical evidence on how disclosure regulation reshapes corporat…