GX & Decarbonization Research

Tijn van Gerven, Konstantinos Tsilionis, Baris Ozkan

This study investigates the digital and workflow challenges SMEs face in GHG emissions reporting under the EU's CSRD. Using document analysis and qualitative case studies, it identifies key barriers and proposes features for digital reporti…

Peter Glavič

This paper provides an overview of existing sustainability reporting standards (SRSs) for corporate and public entities, covering ISO, GRI, ESRS, and IFRS. It also discusses potential extensions for individuals and communities. While not a …

null Mian Muhammad Niaz Shakir, null Dr. Qaisar Maqbool Khan, null Dr.Gohar Mahmood

This study uses a 30-country panel (2015-2024) to examine how governance effectiveness, regulatory quality, and corruption control affect green finance development, with sustainability reporting quality as a full mediator. Corruption contro…

Panjaitan, Leonard Tiopan

This paper analyzes the duality of sustainability reporting for Indonesian companies between GRI (impact-based) and IFRS/ISSB (financial risk-based) frameworks. It proposes a dual-track reporting approach amid OJK regulations and IAI's 2027…

Francesca D'Angelo

This paper proposes a conceptual framework analyzing how organizational culture interprets and implements CSRD requirements. Based on three dimensions—Purpose, Leadership, and Organizational Culture—it argues that culture acts as an enablin…

Anuradha Narendra Menon, Shamita Kumar

This study analyzes the evolution of sustainability reporting quality under India's mandatory BRSR regime. Using a longitudinal sample of 28 NSE-listed firms over three years, it validates the ICAI SRMM 2.0 maturity model against CRISIL ESG…

(著者不明)

This volume provides novel insights into climate risk reporting and assurance practices globally, covering disclosure practices, assurance in New Zealand, governance in sub-Saharan Africa, Science Based Targets, and valuation and accounting…

Chaoyue He, Xin Zhou, Di Wang +3

ESGlass redefines ESG reporting units as interactive evidence objects, binding multimodal observations, provenance, and stakeholder-specific views. It addresses generative AI's narrative cheapness, proposing graph-based claim-evidence struc…

Yan, Jiamian

This paper provides empirical evidence that companies listed on stock exchanges offering ESG disclosure guidance achieve greater carbon mitigation, especially for Scope 1 emissions. The effect is strongest when disclosure is voluntary, in d…

Xing Li

This review examines the evolution of EU ESG disclosure regulations, highlighting firms' tendency toward formal compliance over substantive sustainability transformation. It argues that meta-regulation and reliance on voluntary reporting cr…

Mykola Skrypnyk, Vita Demenok

This paper analyzes the integration of ESG indicators into financial statements under IFRS S1 and S2. Based on 156 annual reports, 68% of companies struggle with materiality assessments, 73% with quantifying financial impacts of ESG risks. …

Zhao, Lingxiao, Polukarov, Maria, Ventre, Carmine; id_orcid 0000-0003-1464-1215

This paper studies how green disclosure policies affect firms' green transition and market equilibrium using agent-based simulation and empirical game theory. Comparing EU and China, it finds that strict disclosure sharpens differentiation …

Solanki, Shyamal

This paper argues that the weakening of climate disclosure rules creates dangerous blind spots. It critiques recent US rollback, EU CSRD/CSDDD simplification, and deforestation-rule delays, highlighting gaps in Scope 3 emission tracking and…

Achmad Petersen, Shelly Herbert, Nabeelah Daniels

This study evaluates South African companies' readiness for ISSB standards via a case study. Findings show challenges in 'Strategy' and 'Metrics and Targets' but smoother transition for TCFD adopters. Change theory highlights need for inter…

Nabila Khairunisa, Nistianti Komalasari, Tiftalief Sapta Apriliasti +1

This study analyzes the implementation of IFRS S1 (ISSB standard) in the 2024 sustainability report of PT Dharma Satya Nusantara Tbk, an Indonesian company. Using a qualitative case study, it finds that while the company demonstrates commit…

Vishnu Nampoothiri M.

This paper empirically identifies the practice of bundling financial audit and sustainability assurance under the EU's CSRD and interprets the resulting market structure. It examines how bundling affects market concentration and competition…

Lammert D.

This paper reports on a survey investigating the impact of the Corporate Sustainability Reporting Directive (CSRD) on software companies. The specific methodology and findings are not provided, but the study analyzes the implications of CSR…

Zafar M.B.

This study uses machine learning to examine whether climate disclosures by Islamic banks are substantiated by real actions or are merely rhetorical. It reveals the nature and depth of disclosures, assessing greenwashing risks.

Kokkinou A.

This paper demonstrates that data analytic capability plays a crucial role in preparing for CSRD compliance. Using moderated mediation analysis, it reveals the mechanisms through which data analytics enables readiness for the Corporate Sust…

Laković T.

This paper compares the transition from the Non-Financial Reporting Directive (NFRD) to the Corporate Sustainability Reporting Directive (CSRD) in Slovenia and Montenegro, analyzing the development of regulatory frameworks for sustainabilit…