GX & Decarbonization Research

Li-Yang Chang, Chih-Ming Chen, Hen-Hsen Huang +3

ESG-KG is a system that extracts multi-modal information (text, tables, figures, infographics) from corporate sustainability reports to build a knowledge graph. It integrates LLM-based reasoning with retrieval-augmented generation to automa…

Hua Guo, Jiayao Hong

This study constructs an ESG intelligence transformation model for investor decision-making in China's capital market, based on information chain theory and intelligence transformation theory. Analyzing Chinese securities analyst reports, i…

Amin Lotfy

This study conceptually examines how sustainability-oriented double materiality reshapes audit risk assessment and professional judgment in assurance engagements. It proposes a framework that positions double materiality as the subject of a…

Anton V. Kozhokar

This study analyzes the practical aspects of preparing sustainability reports in Russian and foreign power generation companies. It examines how firms navigate international standards (GRI, IFRS-ISSB) and emerging national standards, provid…

Árni Claessen, Throstur Olaf Sigurjonsson, Stefan Wendt

Based on document analysis of sustainability reports from ten leading Icelandic firms and interviews with company representatives, this study finds that current governance disclosures cover only 20-30% of ESRS minimum requirements. Key chal…

Veronica Tania Manirili, Giska Audia Fatima Ina, Janete Firdaus Adele Djawa +1

This qualitative literature review examines how sustainability accounting frameworks (GRI, ISSB) enhance transparency and sustainability performance. It finds that structured ESG disclosures improve stakeholder assessment and help firms eva…

C. Dineen, R. Lupton, S. Allen

This study examines how firms disclose uncertainty in greenhouse gas (GHG) emissions. Analyzing 2,636 sustainability reports, it finds that 97.6% of firms reporting emissions provide only single-value estimates, with fewer than 1% quantifyi…

Ken Holley, Virginia Cathro

This paper examines the impact of mandatory climate reporting on corporate social responsibility, organizational transformation, and market dynamics in New Zealand. It provides empirical insights into how reporting obligations influence cor…

Esam O. Elharon, Noora A. Hassan, Ahmed Z. Metwally

This paper examines how proactive climate change disclosure affects corporate credit ratings, with a focus on the moderating role of accounting earnings quality. It highlights the risks of earnings management and advocates for more frequent…

Ntombizandile Mbiza, F. Matenda, J. D. Mvunabandi +1

This scoping review synthesizes 19 studies on enablers and barriers to corporate blue accounting disclosure. Findings show disclosure is driven by stakeholder pressure and climate commitments, but hindered by lack of standardized frameworks…

Hadiyan Prayoga, Felicyta Adelanam Soko, J. Badruzaman

This study examines whether SASB-based materiality disclosure provides value-relevant information to investors. Using Indonesian listed firms from 2017-2022, it finds a positive relationship between materiality disclosure and stock prices, …

Katarzyna Kobiela-Pionnier, Mariusz Karwowski

This paper identifies challenges in digitalizing sustainability reporting using the XBRL ESRS taxonomy, based on interviews with XBRL experts. The ESRS taxonomy is more complex than the ESEF taxonomy, featuring many non-numeric tags. Compan…

Tomislav Radoš

This paper analyzes the postponements and transitional exemptions under the EU CSRD, examining how regulatory amendments balance sustainability transition goals with competitiveness. Using ESG rating results for 2025 and ESG Academy outcome…

Anderson Yu

This paper proposes the Global ESG Evidence Architecture, a seven-layer institutional system for sustainability governance. It identifies a gap in evidence infrastructure and introduces Evidence Anchoring and the PADV framework to convert s…

Georgina Ge, Martian K. Linnenluecke, Rui Xue

This study develops a framework to assess the extent to which GRI reports capture planetary boundaries-related information, applying text mining to GRI reports of ASX100 companies from 2016 to 2020. Results show limited capture overall, but…

Ni Komang Ayu Devi, Putu Agus Ardiana

This conceptual study examines how assurer type, assurance standards (ISAE 3000, AA1000AS), and assurance level (limited vs. reasonable) affect the breadth of assurance statements in sustainability reports. Using legitimacy and institutiona…

Eda Oruç Erdoğan, Ozan Özdemir, M. Erdoğan

This study examines the first corporate disclosures aligned with IFRS S2 using NLP and text mining. Analyzing 2024 reports of 18 firms in Borsa Istanbul Sustainability 25 Index, it finds strong technical discipline and standard adherence bu…

E. Dindar

This paper analyzes the first TSRS-aligned sustainability reports of eight agri-food firms listed on BIST in Turkey. Using GRI 13 and SDGs as frameworks, it finds strong climate-related disclosures but weak coverage of agro-ecological impac…

Yusli Mariadi, N. L. Wiagustini, N. Rasmini +1

This systematic literature review of 33 empirical studies (2013-2023) identifies determinants and measurement methods of Sustainability Reporting Quality (SRQ). Key factors include corporate governance, stakeholder engagement, board diversi…

Dian Anita Nuswantara, Lintang Venusita, Ika Permatasari +2

This study develops a hybrid measurement model (PSSDI) integrating IFRS S1/S2 and GRI to assess sustainability reporting by governments in Indonesia, Malaysia, Singapore, and Hong Kong. Findings show significant maturity differences, with S…