GX & Decarbonization Research

Kateryna Lysenko-Ryba

This paper analyzes preparations for new sustainability regulations in supply chains and identifies challenges and concerns in ESG reporting. It examines the current state of regulatory compliance and corporate issues.

Dr. Rajat Dixit, Dr. Govind Prasad Goyal, Dr. Archana Singh +4

This paper proposes 'Green Governance 4.0', a new paradigm integrating law, management, and digital technologies for environmental sustainability. It argues that combining adaptive legal regimes (e.g., Paris Agreement, CSRD, ISSB), strategi…

Jiaman Li, Tongtong Zhao, Farhad Taghizadeh-Hesary

This study uses DID analysis on 451 EU listed firms from 2018-2023 to examine CSRD's impact on financial performance. CSRD significantly improves financial performance, especially for firms with older boards, smaller size, and higher female…

Muhammad Sani Khamisu, Ratna Achuta Paluri

This paper systematically maps ESG materiality assessment literature using co-citation, keyword co-occurrence, and thematic analyses, identifying four historical and five current clusters. It underscores the need to understand double materi…

Elena Rivo-López, Mónica Villanueva-Villar, Carmen Pardo-López +1

This study presents a hybrid literature review combining bibliometric mapping and structured review of 257 articles on environmental sustainability reporting from 2005 to May 2024. It identifies four research clusters: sustainability accoun…

Atif Mahmood, Asad Mehmood, Simone Terzani +2

This study examines the effect of ESG disclosure on firm value using panel data of EU firms from 2014 to 2024. It finds that although average ESG disclosure scores decreased after the CSRD issuance, ESG disclosure has a significant positive…

Catarina Cepêda, Albertina Paula Monteiro, Beatriz Aibar‐Guzmán

This study examines the impact of institutional ownership on ESG decoupling—the gap between ESG disclosure and actual performance—using an international sample of 3,465 firms from 2009 to 2023. It finds that long-term institutional investor…

Bolognesi, Enrica, Burchi, Alberto, Goodell, John W. +1

Analyzing European and US listed firms from 2012-2020, this study examines how stakeholder pressure affects ESG transparency under voluntary vs. mandatory disclosure regimes. In Europe, mandatory regulation (EU Non-Financial Reporting Direc…

Sandra Tenorio-Salgueiro, Milagros Vivel-Búa, Rubén Lado-Sestayo +1

This paper reviews major regulatory frameworks and sustainability reporting standards, including ISSB's IFRS S1 and S2, CSRD/ESRS, and GRI, highlighting the lack of harmonization. It discusses challenges for companies, investors, and regula…

Ahmad Faizal Mohd Yusof, Hasti Widyasamratri

This review article synthesizes the three pillars of ESG (environmental, social, governance) and analyzes why ESG scores differ across rating agencies (MSCI, Sustainalytics, Refinitiv) due to variations in metric selection, weighting, data …

Bukola Titilayo Fagbemi, Bright Peter Saah, Augusta Ihuoma Nduka +1

This systematic literature review traces the evolution of ESG reporting from 2000 to 2025, covering frameworks like GRI, SASB, TCFD, IFRS S1/S2, and CSRD/ESRS. It finds that regulatory reforms and investor demand have driven institutionaliz…

CUI XIAOTIAN

This paper analyzes the evolution and future trajectory of ESG information disclosure in China within the context of global integration. It tracks the shift from voluntary environmental reporting to a structured framework with mandatory req…

Azergun, Hikmet Nazli

Based on two years of immersive fieldwork at a leading Norwegian sustainable finance institution, this dissertation reveals three 'impossibilities' that constrain sustainable finance: severe limitations of source data, unresolvable ethical …

Imen Ben Tahar, Dylan Possamaï, Xiaolu Tan

This paper characterizes optimal incentive schemes for ESG disclosure in a continuous-time principal-agent setting. A risk-averse principal contracts with heterogeneous agents whose disclosure signals correlate with a traded climate risk fa…

null Li Junxuan

This meta-analysis examines the impact of ESG disclosure on audit processes. Results show a significant positive association between high-quality ESG reporting and audit quality, especially in risk identification, compliance checking, and s…

Radosveta Krasteva-Hristova, Diana Papradanova, Ventsislav Vechev

This study maps the intellectual and thematic landscape of sustainability reporting research across ESG, integrated reporting, and circular economy (CE) using bibliometric analysis of 1,611 articles from Scopus. Co-word analysis, thematic m…

Dr Abhishek Baplawat, Ramya Janardhan, Rashmi M G +3

This study proposes a fintech-driven framework using blockchain smart contracts to automate and enhance transparency in ESG reporting, addressing fragmentation and greenwashing. It encodes reporting obligations, automatically validates sust…

Widyaningsih Azizah,, Handayani,, Sartono, +3

This study systematically reviews the role of forensic audit, digital forensics, and corporate governance in strengthening sustainability disclosure integrity. Analyzing 22 Scopus articles, it finds forensic audits effective for fraud detec…

Vikniswari Vija Kumaran, Abdelhak Senadjki, Farah Akhtar

This study empirically examines how digital leadership, digital orientation, digital culture, and ESG reporting drive the economic performance of Malaysian SMEs. ESG reporting partially mediates the link between digital orientation/culture …

Z. Yang, A. Nizamdinova, Z. Hao

This study compares GRI and SASB environmental disclosure standards through case studies of a Kazakh mining firm and fintech firm. GRI is stakeholder-oriented and emphasizes completeness, while SASB is investor-oriented and focuses on finan…