GX & Decarbonization Research

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…

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…

Issam Benhayoun, Khaled Hussainey, Ibtissam Zejjari

This study investigates determinants of Moroccan firms' intention to adopt ISSB reporting framework using diffusion of innovations theory. Analyzing data from 303 accounting professionals via SEM, it finds that religiosity and relative adva…

null Hendri Nofriadi, null Rahma Yulida, null Pudji Astuty

This paper compares green accounting implementation in Indonesia and the UK. The UK has a comprehensive system aligned with GRI and TCFD, while Indonesia is still nascent due to limited regulation and expertise. However, interest is growing…

Rita de Cássia Fonseca, Eloana Huk

This study analyzes the challenges small supplier companies face in adapting to IFRS S1 and S2 sustainability disclosure standards, including limited resources and technical knowledge. It proposes gradual compliance strategies such as simpl…

Katrine Nair

This paper evaluates India's BRSR ESG reporting framework against the EU's CSRD and South Africa's JSE guidance, using policy-mix theory and multi-level perspective. It finds BRSR credible but weak in assurance and alignment, recommending a…

Ryan S. Song

This paper analyzes Korea's regulatory crossroads between EU's double materiality (CSRD) and US's single materiality. Korean firms face extraterritorial CSRD obligations while the government has delayed a clear materiality definition. It re…

Asma Mechta, Zsuzsanna Szeles, Ágnes Siklósi

This paper critically reviews non-financial disclosure measurement methods, including content analysis, disclosure indices, and market-based measures. It identifies weaknesses such as subjectivity and a focus on quantity over quality, and a…

Ayoub Jroundi

This chapter examines the voluntary adoption of IFRS S1 and S2 through a case study of Air Canada, using neo-institutional theory. It finds that IFRS S2 is more readily adopted due to alignment with existing climate disclosure, while S1 pos…

Paulius Česlovas Jokūbauskas, Asta Šalienė

This study evaluates sustainability disclosure practices of listed companies in the Baltic States from 2021–2024 using GRI and ESRS standards. Findings reveal limited and uneven disclosure, with economic and social indicators underreported …

Syed Safwan Kamal

This paper examines the strategic and operational implications of IFRS S1 and S2, identifying key challenges in integrating sustainability disclosures into mainstream financial reporting: regulatory misalignment, fragmented ESG data systems…

Ruiwen Ma

This paper provides a comparative analysis of mandatory ESG disclosure regulations across the EU (CSRD), UK (TCFD), and proposed SEC rules, exploring implications for California's SB253 and SB261. It finds that legal traditions shape disclo…

Fahru Azwa Mohd Zain, Mohd. Faharizan Hassan

This study develops and empirically applies the Unified Sustainability Harmonisation Score for Insurance/Takaful (USHS-I/T), integrating ISSB, ESRS, and GRI frameworks. Applied to Malaysian insurers (2021-2023), it reveals strong convergenc…

Iriyadi Iriyadi, Sudradjat Sudradjat, Kusuma Dewi +2

This paper reports on a webinar-based community service program in Indonesia aimed at improving understanding of IFRS S1 and S2 (ISSB standards). Pre- and post-test results show significant increases in participants' comprehension, perceive…

Yuqi Xie, Eunyoung Kim

This study examines the structural evolution of sustainability disclosure by Chinese listed companies under the 'Dual Carbon' goal using word frequency analysis, LDA topic modeling, and co-occurrence network analysis on 7,860 reports from 2…

Risielly Mota Silva Fernandes, João Paulo Machado Ribeiro, Edilson Paulo

This study analyzes the voluntary adoption of SASB standards by publicly traded companies in the Brazilian electric power sector. Content analysis of 72 sustainability reports reveals varying maturity levels, with most firms showing medium …