GX & Decarbonization Research

(著者不明)

This paper examines the usefulness of integrated reports from the perspectives of employees and individual shareholders. It analyzes how such reports contribute to their decision-making and suggests improvements for disclosure quality.

(著者不明)

This paper examines sustainability disclosure practices in the ESG/SDGs era, focusing on evolving standards and corporate challenges. It particularly addresses the implications for Japanese firms under SSBJ and securities report disclosures…

(著者不明)

This is a commentary on the unified theme of the 29th Autumn Conference: 'Analysis of Financial and Non-financial Information - Focusing on Integrated Reports'. It discusses the importance and methods of analyzing integrated reports.

Kokubu, Hiroyuki

This data note examines the computability of GHG disclosure from 89 Japanese Prime Market firms using a Computability Support Score (CSS) across three axes: machine readability, unit normalization, and API accessibility. Machine readability…

Dhar S.

This study examines whether mandatory sustainability reporting in India, the EU, and the USA leads to actual corporate environmental improvements. It finds a persistent disclosure-performance gap: increased transparency does not automatical…

Марина Кругла, Людмила Лежненко, Владислав Володимирович Круглий

This paper provides a comprehensive analysis of the CSRD and ESRS as transparency tools under the European Green Deal. It examines double materiality, the IROs framework, mandatory digital tagging with Inline XBRL, and the transition to rea…

Haodong Chang, Xuehui Zhang, Kun-Shan Wu

This paper analyzes how suppliers in China perceive the quality of carbon disclosure by firms. It examines the double-edged effect of corporate carbon assurance, showing both positive and negative impacts on perceived disclosure quality.

Fawwaz Alrwabdah, Awatif Hodaed Alsheikh

This study estimates the causal effect of mandatory climate disclosure on corporate climate governance quality using staggered adoption in the UK and France with US and Australia as controls. Using difference-in-differences methods, it find…

Xhindole C.

This paper analyzes third-party assurance practices on carbon emission disclosures of companies in Italy and Spain, examining the scope, methods, and standards applied, thereby contributing to the credibility of climate disclosures.

Zhanna M. Korzovatykh

This study examines enterprise economic security during the transition to sustainable development, identifying methodological and institutional gaps in non-financial reporting standardization and verification in Russia. It argues that lack …

А.А. Евстафьева

This paper identifies five global regulatory models for other assurance engagements, including ESG assurance, and analyzes Russia's mixed model. It establishes that assurance engagements hold equal status with audits and reviews, and propos…

Razan Albaqali, Hessa Al-Fadhel

This study analyzes climate change disclosure (CCD) determinants using 212 carbon-intensive firms in the GCC region. Findings show low disclosure levels and limited external assurance. Firm size, GRI adoption, sustainability committees, and…

Андрій Вікторович Швагер

This paper analyzes the role of ISSA 5000 in shaping sustainability reporting audit. It highlights key features like framework neutrality, limited vs reasonable assurance, and expanded audit evidence. ISSA 5000 enhances consistency, compara…

O. Bunget, A. Dumitrescu, Oana-Valentina Bezergheanu +2

This study examines the evolution of sustainability reporting in the Romanian energy sector from 2011-2024 using mixed methods including lexical frequency analysis, comparative evaluation, and SWOT. Results show a transition from voluntary,…

Jalal, Wahyu Aris Darmono

This paper compares three sustainability assurance standards: AA1000AS, ISAE 3000, and ISSA 5000. It highlights that the new ISSA 5000, effective December 2026, requires companies to prepare their reporting systems, internal controls, and E…

John W. Laub, Marcel Steller

This paper examines how auditors navigate double materiality under the EU's CSRD, based on 17 interviews in Germany and Austria. It introduces the Sustainability Expectation Gap (SEGAP) to explain legitimacy tensions, finding that regulator…

Djujono Widjaja, Ignatius Roni Setyawan, Indra Widjaja

This study investigates factors influencing sustainability report assurance in Indonesia, analyzing pressures from environmental, employee, consumer, and shareholder stakeholders. Analysis of 20 companies on the ESG Leader Index from 2021-2…

Zelalem Abay

This study examines market reactions to the EU's mandatory ESG assurance requirement under CSRD using event study. Results show negative market reaction, especially for firms that previously adopted voluntary assurance, losing on average €4…

N. Hoai

This study examines how the ESG Assurance Expectation Gap (ESG-AEG) affects stakeholder trust and report credibility. Based on a survey of 217 professional users in Vietnam, it finds that perceived performance deficiencies erode trust most …

Radosveta Krasteva-Hristova, Biser Krastev

This study examines to what extent ESRS-based sustainability disclosures incorporate a life cycle perspective and proposes a conceptual model integrating Life Cycle Sustainability Assessment (LCSA). Using qualitative comparative content ana…