GX & Decarbonization Research

Jatin Kumar Jaiswal, Pooja Kumari, Dharen Kumar Pandey

This first systematic literature review integrates CSRD and EU Green Taxonomy, analyzing 60 peer-reviewed articles (2022-2025) via the TCCM framework. Key findings show dominance of stakeholder, legitimacy, and institutional theories, with …

Taghred Mokhtar Sayed Moawad, Khaled Hussainey, Yaacob Ibrahim

This study analyzes the relationship between sustainability reporting quality (SRQ) and earnings management (EM) in an emerging economy using 531 firm-year observations. It finds a positive contemporaneous correlation between SRQ and EM, su…

Kateryna Shymanska, Катерина Василівна Романчук

This paper empirically examines how sustainability reporting can support stakeholders in Geographical Indication (GI) product supply chains. Regression analysis shows that the number of registered GIs positively affects added value in agric…

Sindi Purbawati, Sri Yuli Ayu Putri

This study analyzes the effect of capital structure, firm size, and sustainability report on financial performance of Indonesian listed banks from 2021 to 2025 using multiple regression. Results show capital structure has a negative signifi…

Berra Öz, Ali Hakan Işık

This paper analyzes the use of large language models (LLMs) in sustainability reporting, focusing on the performance comparison of retrieval-augmented generation (RAG) and low-rank adaptation (LoRA) techniques. It evaluates their effectiven…

Giuseppe Nicolò, Joanna Krasodomska, JA Andrades +1

This guest editorial comprehensively discusses the challenges and opportunities from the transition from the Non-Financial Reporting Directive (NFRD) to the Corporate Sustainability Reporting Directive (CSRD) and the introduction of the Eur…

Aminu Abdullahi; Abdulrahman Bala Sani; Nura Abubakar Allumi & Abdulrasheed Bello

This study examines the awareness of stakeholders regarding sustainability reporting and the actual practices of cement manufacturers in Northern Nigeria. It analyzes the impact of region-specific factors on reporting quality, highlighting …

Faisal A. Otaibi

This study examines sustainability reporting and its determinants among Saudi listed firms under Vision 2030. It finds that reporting is limited and uneven across firms, with governance and firm characteristics significantly influencing dis…

Indrit Ago

This study examines sustainability reporting implementation readiness in Albania using mixed methods: documentary analysis of 200 largest companies and survey of 127 accounting professionals. It finds that regulatory, corporate, and profess…

Dr. Osama Zaid Mohammed Manoukh

This study examines the impact of adopting accounting measurement standards for sustainable development on improving financial report transparency, using a field study at Baghdad Soft Drinks Company/Pepsi. Based on the problem that traditio…

Regina Maharani Parameswari Sapsudin, Sulaeman Rahman Nidar, Mokhamad Anwar +1

This study examines how board structure affects sustainability reporting quality using panel data from 58 Indonesian listed firms (2019-2023). It finds an inverted U-shaped relationship between board independence and reporting quality, and …

Alexander Koch, Tomáš Slaný, Andreas Ciroth +2

This report presents a framework for integrating sustainability and circular economy (CE) principles into system solutions. It outlines core and extended aspects for assessing system-level sustainability and circularity.

Thia Margaretha Tarigan, Christianus Yudi Prasetyo, Andang Wirawan Setiabudi

This study examines the effect of sustainability reporting on tax avoidance in Indonesian energy sector firms, with female board representation as a moderator. Results show that sustainability reporting alone does not reduce tax avoidance, …

Yujia Luo, Juan Ramon Candia Jorquera, Peter David Ball

This paper proposes a System-of-Systems framework to integrate manufacturing Digital Twins (DTs) with corporate Sustainability Reporting (SR). Based on literature analysis and expert interviews, it identifies data mismatches between process…

Wayan Eka Mahendra

This paper applies Fairclough's three-dimensional CDA model to 5-10 corporate sustainability reports to identify linguistic features of greenwashing. It finds ambiguous lexical choices, modality/hedging, passive constructions, and positive …

Anonymous Author(s)

This replication study validates a method for refining prompts by learning from their own mistakes in analyzing sustainability reports. It demonstrates how iterative improvement based on incorrect outputs enhances prompt quality for ESG tex…

Arif Ayluçtarhan, İpek Türker

This systematic literature review of peer-reviewed empirical studies from 2000-2024 identifies five critical dimensions of sustainability reporting: measurement deficiencies, greenwashing, standard fragmentation, assurance credibility gaps,…

Elisabet Zafra Gómez, Germán López‐Pérez, Laura Sanz-Martín +2

This bibliometric analysis of 57 papers (2016–2024) examines blockchain's role in sustainability reporting. It identifies five thematic clusters: triple-entry accounting, ESG reporting, supply chain traceability, accounting automation, and …

Anonymous Author(s)

This paper proposes and validates a method to refine prompts for analyzing sustainability reports, where the language model learns from its own mistakes. A case study demonstrates the effectiveness of this approach.

Kholishotul Fitriyah, Suwarno Suwarno

This study analyzes the impact of profitability, leverage, and sustainability committees on sustainability reporting quality in Indonesian banking companies from 2022 to 2024. Profitability (ROA) has no significant effect, while leverage (D…