GX & Decarbonization Research

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…

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This study analyzes stock market reactions to the first-time issuance of integrated reports. Using event study methodology, it finds that initial publication leads to positive abnormal returns, suggesting investors value enhanced non-financ…

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This paper presents Omron's challenge to value creation through integrated thinking, framing ESG and sustainability efforts within integrated reporting to enhance corporate value.

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This paper examines how integrated reporting contributes to management sophistication. It suggests that integrated reporting practices can improve corporate strategy and decision-making processes.

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This paper examines the challenges faced by assurance services as forward-looking information expands in climate-related financial disclosures. It analyzes practical difficulties in ensuring reliability of projections and extending assuranc…

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This paper examines the value creation process in integrated reporting, analyzing how companies integrate financial and non-financial information to communicate their value creation story. It discusses challenges in integrated reporting fra…

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This paper discusses the significance of environmental information disclosure, examining the benefits for companies and its social importance.

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This paper discusses measures to promote responses to growing audit demand, likely driven by expanding sustainability disclosure requirements and the resulting need for assurance capacity.

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This paper examines practical aspects of sustainability-related information disclosure in the ESG/SDGs era. It summarizes key challenges and practical points, analyzing the current state of disclosure practices in Japan.

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This paper provides normative insights into the disclosure and assurance of risk information, discussing standards and practices to enhance disclosure quality and reliability, with focus on financial and non-financial reporting.

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This paper examines the impact of expanding non-financial information disclosure on audit and assurance practices. It focuses on ensuring the reliability of climate-related and sustainability disclosures, considering alignment with Japan's …

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This paper conducts a content analysis of non-financial reports aimed at corporate information disclosure through an ESG approach. It evaluates the quality and quantity of ESG-related information disclosed by companies, revealing the curren…