GX & Decarbonization Research

Bojana Novićević Čečević, Milica Djordjevic

This study examines the determinants of sustainability reporting, focusing on the influence of owner gender and financial indicators. It contributes to understanding corporate disclosure practices.

Kostiantyn Bezverkhyi, Volodymyr Khochai, Iryna Parasii-Verhunenko +3

This study develops a methodological approach for sustainability reporting tailored to crop-producing agricultural enterprises in Ukraine. It identifies indicator groups for economic, social, and environmental performance, proposing a stand…

I Putu Sudana I Gusti Agung Jaya Utama

This study examines the impact of board knowledge and expertise on the quality of sustainability reports. It hypothesizes that firms with boards possessing greater environmental and social expertise produce higher-quality reports. Findings …

Tan Sin Hon Albert; id_orcid 0009-0001-8996-7933 Tan

China's 2024-26 reforms linked sustainability reports to securities disclosure, but legal consequences of false statements remain unsettled. This article distinguishes between classification (by channel) and consequences (by statement type,…

ShahinazHanem (Sherry) Rashad S. Abdellatif, Valdir Filipe, Rehna Haneef

This study compares three key sustainability disclosure frameworks: Canada's CSDS (voluntary, financially material), EU's CSRD/ESRS (mandatory, double materiality), and India's BRSR (mixed, stakeholder-oriented). Despite ISSB interoperabili…

Radosveta Krasteva-Hristova, Biser Krastev

This study examines whether ESRS-based ESG disclosures cover a life cycle perspective and provide risk-relevant information for sustainable finance. Using qualitative comparative content analysis of 2024 disclosures from Enel, Unilever, and…

Priya Ray

This paper analyzes India's mandatory ESG assurance framework introduced by SEBI in 2023, requiring third-party reasonable assurance on key ESG metrics. It assesses the legal and regulatory implications, moving ESG disclosure from voluntary…

Luksi Visita, Chauu The Huu

This study examines how CEO ownership and host-country institutional diversity influence ESG disclosure among US MNEs. Drawing on entrenchment and institutional complexity theory, it hypothesizes conflicting effects reducing disclosure. Usi…

X Zhao, Xiaoyang Yu, Tao Huang +1

This article analyzes voluntary ESG disclosure as a complementary governance tool in Chinese listed companies from a legal perspective. It argues that voluntary disclosure can provide tailored, forward-looking information above a mandatory …

Abrar Hussain

This thesis empirically examines how ESG disclosure credibility affects market risk, stakeholder relations, and debt structure. Using US and China data, it finds that ESG decoupling (gap between disclosure and performance) increases stock p…

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This preliminary study surveys companies listed on the Tokyo Stock Exchange by industry and market segment to analyze the issuance status of integrated reports. It reveals the extent of adoption and industry differences, providing a foundat…

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This paper considers the disclosure method of CSR activities in integrated reports. While specific findings are unknown, it relates to Japanese disclosure practices.

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This paper examines the current state of integrated assurance—the assurance of integrated reports that combine financial and non-financial information—and identifies challenges in applying assurance practices to such reports. It discusses p…

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This paper proposes a method to analyze corporate value creation processes using KPIs disclosed in integrated reports. Through case studies of Japanese companies, it reveals relationships among KPIs and their contribution to value creation.

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This paper analyzes the current state of integrated reporting in Japan and explores the potential for organizational transformation. It examines the impact of integrated reporting on corporate sustainability and governance.

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This paper analyzes the information disclosure practices in Eisai's integrated report and how the disclosed information is utilized. It offers insights for researchers and practitioners interested in corporate disclosure.

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This paper examines how integrated reporting contributes to the visualization of corporate intangibles. Disclosure of intangibles is increasingly important for ESG evaluation and investor decision-making, suggesting that the integrated repo…

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This paper reviews the current state of research on the IIRC (International Integrated Reporting Council) framework, highlighting key issues and gaps. It analyzes the disconnect between theory and practice in integrated reporting and sugges…

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This study investigates how Japanese TSE first-section listed companies choose between tables and graphs for presenting financial and non-financial data in external reports. It examines the diversity of display formats and explores differen…

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This study evaluates the usefulness of integrated reports for investment decision-making. It analyzes the role of integrated reports in investor decisions and examines the relationship between report quality and investment performance. The …