GX & Decarbonization Research

Nikolina Dečman

This paper analyzes the latest changes in the EU sustainability reporting system, focusing on the CSRD and ESRS, and how the Omnibus Simplification Package proposes to simplify procedures, extend deadlines, and focus mandatory reporting on …

Olumide Olumayowa Fowowe

This paper identifies the 'GAAP Gap' between traditional financial reporting and sustainability information demanded by investors in agribusiness. It proposes an integrated reporting framework to improve access to green capital, reduce cost…

E. Stawicka

This study evaluates the use of IT tools in sustainability reporting by Polish companies, finding diverse standards, poor data comparability, and limited adoption of advanced analytics. It highlights a lack of transparency and the need for …

Widyaningsih Azizah, Eka Sudarmaji, Hotman Fredy

This study develops IFRS S2-based carbon emission disclosure compliance indicators and assesses Indonesian state-owned enterprises across three regulatory phases. Findings show significant compliance improvements in later phases, with quali…

Erekle Pirveli, T. Uman, V. Partsvaniya

Analyzes how politically motivated Russian foreign ownership affects sustainability disclosure in Georgia, using CSRD/ESRS benchmarks. Russian-owned firms disclose less, especially on social and governance dimensions, while environmental di…

Yanli Wang

This study examines the association between ESG disclosure quality and retail investor trading in China's A-share market. Using a five-dimensional quality framework, it finds that a one-standard-deviation increase in disclosure quality is a…

Thi-Thu-Trang Tang

This paper compares EU and Swiss sustainability reporting regulations and draws lessons for Vietnam. It finds Vietnam's framework fragmented, lacking unified standards, assurance, and sanctions. It proposes a consolidated framework with pha…

W. Okere, Cosmas Ambe

This systematic review examines the alignment of South Africa's King V governance code with IFRS S1/S2 sustainability disclosure standards, highlighting a shift to outcome-based, assurance-driven policy. It proposes a board-level roadmap in…

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This paper examines conflicts in the concept of materiality in sustainability reporting, analyzing challenges arising from different standards and stakeholder perspectives.

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This study presents a bibliometric analysis of IFRS adoption research from 2011-2025 using 320 documents from the Dimensions database. It reveals a surge in publications post-2016, with the US, UK, and India as leading contributors. Themati…

Amer Morshed, Bassam Maali, Ayman Bader

This paper examines metadata integrity in digital disclosures through a multilevel analysis of financial and ESG reporting structures. Without an abstract, specific findings are unknown, but the study likely informs data quality and compara…

Illia Mamaiev

This paper examines the legal mechanisms and institutional architecture of the EU Taxonomy and assesses its implementation prospects in Ukraine. It finds that Ukraine lacks a legally established national taxonomy and concludes that dynamic …

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…

Zinaida Zhyvko

This paper examines how structured digital reporting transforms the quality, risks, and supervision of financial and non-financial disclosures. It compares international standards (XBRL, CSRD, ESRS, IFRS Sustainability Disclosure Taxonomy) …

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.