GX & Decarbonization Research

Hagemeier L.

This paper empirically analyzes the actual demand for CSRD (Corporate Sustainability Reporting Directive) reports using web-tracking data. It quantifies the usage of disclosed information, offering insights into the effectiveness of disclos…

Gonzalez Tablada N.

This paper presents case study evidence of initial compliance efforts for the Corporate Sustainability Reporting Directive (CSRD). It analyzes companies' preparedness and challenges, offering practical insights for practitioners facing CSRD…

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This paper discusses the formation of the ISSB through the merger of the VRF and CDSB, and its role in creating a global baseline for sustainability disclosure.

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This document is a submission to the Canadian Sustainability Standards Board (CSSB), providing opinions and proposals on the development of sustainability disclosure standards. While specific content is unknown due to lack of abstract, it l…

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This paper examines how political risk affects corporate climate disclosure, focusing on the impact of policy uncertainty on disclosure quality and quantity, offering implications for firms and regulators.

GV AK, Tunguturi S, Palthy RK

This paper develops an integrated analytical framework linking green accounting, circular economy indicators, and SDG 12 targets. It compares six environmental accounting systems (SEEA, GRI, GHG Protocol, TCFD, LCA, MFCA) and evaluates two …

(著者不明)

This paper argues that China's proposed new climate disclosure framework represents a 'third way' distinct from existing TCFD/ISSB standards. Combining policy-driven and market-based mechanisms, China's approach could influence the diversit…

(著者不明)

This paper examines the framework for non-financial reporting on climate risks and opportunities, aligning with global disclosure standards such as TCFD and ISSB. It discusses improving report quality and usefulness for investor decision-ma…

Carungu J.

This paper analyzes tensions between EFRAG and ISSB regarding sustainability reporting standards and explores opportunities for convergence. It contrasts their approaches and discusses implications for corporate disclosure and global compar…

Gabriel Vasilescu, Larisa Basica, Cristina Tatarcan +1

This article examines practices for disclosing OPEX, CAPEX, and turnover in line with the EU Taxonomy, highlighting common challenges such as data collection, interpretation of technical criteria, and internal controls. It provides guidance…

Ericke Fridatien, Annisa Sila Puspita, Marah Ammar

This bibliometric review of 1,891 Scopus records integrates trends in environmental accounting and corporate disclosure research. Since 2015, rapid growth led by Chinese, U.S., and Australian authors, with strengthening international collab…

Daniel Nenguke, Filip Dudek, Ali Ahmed

This paper identifies the 'Green Premium Paradox' where investors pay extra for ESG-labeled stocks without verifying the quality of sustainability claims. It introduces a Disclosure Fidelity Index and the 'Green Accounting Illusion' bias, u…

Marian Jalencu

This paper explores the shift from voluntary sustainability reporting to regulated assurance, focusing on the EU CSRD and ESRS. Using qualitative content analysis of policy documents, it finds that mandatory assurance enhances credibility, …

Dirk Roethig

This paper examines the Corporate Sustainability Reporting Directive and European Sustainability Reporting Standards, which will require around 50,000 EU companies to produce detailed sustainability reports by 2026, and their implications f…

Gordillo Gutiérrez, Guadalupe Adriana

This paper compares IFRS S1/S2 with GRI and TCFD across three dimensions: materiality concept, primary audience, and integration with financial information. It finds that GRI uses dual materiality (both impact of environment on company and …

(著者不明)

This paper provides a detailed analysis of IFRS S1 and IFRS S2, the two inaugural ISSB standards. It compares their requirements with existing frameworks like TCFD and CDP, and offers practical insights for implementation. The article also …

Macuda M.

This paper examines the state of voluntary assurance on sustainability reporting in European companies before the implementation of the CSRD. It investigates the prevalence, types (limited vs. reasonable assurance), and providers of assuran…

Boiral O.

This paper examines how external assurance of ESG disclosures affects investor and financial institution confidence. It analyzes the relationship between assurance quality and disclosure reliability, highlighting challenges in assurance sta…

Qian Liu, He Liu, Ming Qin +2

This paper analyzes China's proposed new climate disclosure paradigm, positioning it as a 'third way' distinct from existing international frameworks. It examines the potential impact on global sustainability governance.

Carungu J.

This paper analyzes how global sustainability reporting standards (e.g., ISSB, TCFD) influence the discourse on policy and corporate disclosure within the EU. It examines interactions and harmonization challenges with the EU's own CSRD.