GX & Decarbonization Research

Nikki Wright, Richard Gordon

This practical guide explains why and how to produce a sustainability report. It covers the evolution of reporting, global frameworks and regulations, handling target changes amid renewable energy development, and leveraging the report to r…

Mohamed Shaaban

This paper systematically reviews the literature on sustainability assurance and audit expectation gaps, synthesizing current practices and challenges. It extends the audit society concept to the sustainability era, offering a research agen…

Kokubu, Hiroyuki

A quarterly snapshot of GX disclosure metrics machine-extracted from integrated and sustainability reports of TSE Prime-listed companies, covering Scope 1/2/3 emissions, SBT status, TCFD disclosure, CDP score, renewable ratio, internal carb…

José Fernando Faro, Leandro Alves da Silva, Fernando Tobal Berssaneti

This study proposes an integrated MRV-based governance framework combining ISO 14001, ISO 14064, and the GHG Protocol, and analyzes characteristics of 92 Brazilian companies publishing Gold-level GHG inventories. It finds a significant asso…

Daniela Preite, Camilla Falivena, Emanuela Scarpellini

This study content-analyzes 2022 reports of 33 European-listed fashion companies to assess CSRD readiness and alignment with ESRS requirements. Findings show relatively high readiness but gaps in some material topics, offering practical ins…

Idorenyin J. Okon, Olabamiji Atanda, Adeolu O. Adewuyi

Machine-readable disclosure has become the default in major capital markets, but LLMs, IFRS S1/S2 digitalization, and a shift to emerging markets unsettle prior consensus. A PRISMA review of 362 studies (2006-2026) using the MRD Stack frame…

Mo Zhang, Jessica Yang

This study examines the impact of the SEC's iXBRL mandate on financial reporting complexity using 14,424 firm-year observations and a staggered DID design. iXBRL adoption significantly reduces reporting complexity, driven by a decline in di…

Kokubu, Hiroyuki

EDINET Replay is a toolkit that retrieves official filings from Japan's FSA EDINET system, preserves original artifacts, resolves XBRL via Arelle, and exports provenance-preserving facts with traceable references. It prioritizes faithful re…

Chi FAN

This paper examines how the twin transition of digitalization and decarbonization reshapes green trade cooperation in the Belt and Road context. It analyzes mechanisms like CBAM, Ecodesign rules, and Digital Product Passports (DPP) that emb…

Harri Moora, Mariliis Haljasorg, Sirli Pehme +2

This study examines readiness of garment manufacturers for EU ESPR and Digital Product Passport (DPP) requirements, using surveys in Pakistan, Bangladesh, Turkey and a case study of upcycled garments for Estonia's Paris 2024 team. It identi…

Anni Larkomaa

This thesis explores how companies can maximize the business value of the EU Battery Passport, mandated by 2027. It proposes data collection methods and usage strategies for EV batteries, including a SWOT analysis of digital product passpor…

Ashmita D

In 2025, SEBI introduced the BRSR Core framework, mandating ESG reporting for India's top 1,000 listed companies, with value-chain disclosures for the top 250. This extends ESG accountability to startups in corporate supply chains, creating…

中尾 悠利子, 國部 克彦

This document analyzes comment letters and interviews on SSBJ standards, identifying practical challenges. It contributes to the development of Japan's disclosure framework.

國部 克彦

This paper critically examines the dysfunction of materiality in sustainability disclosure standards, arguing that current frameworks fail to provide value-relevant information to investors. It highlights challenges and suggests improvement…

LiangYi Zhu

This paper reviews the evolution of Hong Kong's ESG disclosure standards from voluntary to mandatory, aligned with ISSB, and compares them with GRI, EU CSRD, and Mainland China's frameworks. It finds progress in disclosure rates and market …

Golmohammadi A.

This paper theoretically analyzes strategic emission disclosure decisions under supplier competition. It shows that firms' choices to disclose or withhold emissions information depend on competitive dynamics, offering implications for discl…

Snejana Bacheva, Roumiana Pozharevska

This paper analyzes the UK's approach to developing a sustainability disclosure framework, examining the introduction of UK SRS S1 and S2 standards in the context of global developments such as CSRD and ISSB. It argues that these standards …

Stamatios K. Chrysikopoulos, Panos Chountalas, Αλεξάνδρα Αλεξανδροπούλου +1

This study examines double materiality disclosure structures during early CSRD/ESRS implementation, analyzing 2024 sustainability statements from seven European oil and gas companies. Using qualitative content analysis, it finds impact-rela…

Chandra Erick Manaek Pandapotan Lumban Gaol, Tarsisius Murwadji, Beniadi Setiawan

This study analyzes the materiality conflict arising from the coexistence of Indonesia's OJK rules (POJK 51) and ISSB standards (PSPK 1/2), using a socio-legal and project-based legal epistemology. It highlights risks of symbolic compliance…

Eda Oruç Erdoğan, Murat Erdoğan, Durmuş Acar +1

This study challenges the assumption that climate disclosures directly translate into financial statement impacts, proposing a three-stage judgement-based connectivity framework linking IFRS S1/S2 disclosures to recognition, measurement, an…