GX & Decarbonization Research

Klimscheffskij M.

This paper examines the role of residual mix calculation in European electricity disclosure, using the RE-DISS project as a case study to assess its impact on reliability. It highlights methods to avoid double counting of renewable energy a…

A. Salakpi, T. Nassè, N. Launois

Ghana has rapidly built a sustainability disclosure architecture, but disclosure substance has not deepened. From 2023 to 2024, listed firms' alignment with TCFD/IFRS S2 fell from 29% to 19%, and external assurance halved from 50% to 25%. T…

Kern Alexander, Aline Darbellay

This paper examines the relationship between corporate disclosure regulation and sustainability. Specific details are unavailable, but it likely discusses how disclosure frameworks influence corporate sustainability practices.

O. P. Okeke

This study compares stakeholder perceptions of GRI vs SASB sustainability reports using surveys and content analysis. Non-investors favor GRI for comprehensiveness; investors prefer SASB for decision-usefulness. Dual reporting aligned with …

Levan Sabauri, Anna Mempel-Śnieżyk, Anatolijs Kriviņš

This paper explores how to reflect the value chain in integrated reporting, proposing it as a tool for sustainability assessment. It offers implications for corporate disclosure practices, though specific methodologies and empirical results…

Piia Korri

This dissertation examines the institutionalization of sustainability reporting in the EU and the US through three essays: corporate culture and ESG rating disagreement, NFRD spillover to US multinationals, and stakeholder engagement in CSR…

Kosi U.

This paper investigates the readiness of firms for the EU's Corporate Sustainability Reporting Directive (CSRD). It analyzes the complexity of disclosure requirements and data collection challenges, assessing the degree of corporate prepare…

Do T.K.

This paper empirically examines whether mandatory sustainability disclosure affects corporate default risk in emerging markets. It analyzes how disclosure mandates reduce information asymmetry and influence credit risk assessment. Findings …

Niken Savitri Primasari, Endah Tri Wahyuningtyas, Heni Agustina +1

This study examines how XBRL adoption moderates the relationship between ESG metrics, financial performance (Tobin's Q, Z-Score), stakeholder perception, and stock valuation in the Indonesian market. Using a mixed-methods approach combining…

Aleena Varekat Charly, Tetiana Paientko

This paper examines stock price reactions to five CSRD milestones using matched German DAX and US S&P 500 firms. The annual difference-in-differences estimator yields a positive coefficient, but diagnostics indicate it does not identify a r…

Philipp Krueger, Zacharias Sautner, Dragon Yongjun Tang +1

This paper constructs a comprehensive dataset of mandatory ESG disclosure regulations across countries, integrating sources like C&S, SSE, and GRI. It provides a systematic overview of country-level policies, updated from the 2021 version, …

(著者不明)

This study investigates how active institutional investors investing in the Japanese stock market use integrated reports. It clarifies investors' information needs and practical usage, offering implications for corporate disclosure practice…

(著者不明)

This paper empirically analyzes the impact of sustainability information disclosure in securities reports on the cost of equity capital. It examines the relationship between disclosure quality and cost of capital, providing insights into in…

Farkas M.

This paper discusses the design of the EU's Corporate Sustainability Reporting Directive (CSRD), drawing on management systems theory to argue for a strategic approach. It proposes integrating disclosure requirements into corporate strategy…

Nguyen Hoang Thai, Vu Van Huong

This study systematically reviews 205 articles (2010-2026) using the TCCM framework to analyze linguistic characteristics of corporate narrative disclosure, such as tone, readability, complexity, sentiment, uncertainty, and forward-looking …

Asad Abbas, Muhammad Usman Qureshi, Muhammad Azeem +1

This article compares CSR/ESG/sustainability/climate disclosure requirements for listed companies in Pakistan as of 2026 with US federal securities law and California's climate rules. Pakistan mandates IFRS S1/S2 on a phased basis while kee…

Fanti Mariana Siburian, Elda Sianturi, Keren Eoudia Sitompul +2

This study analyzes the development of sustainability reporting based on GRI Standards, ISSB/IFRS S1/S2, and OJK regulations in Indonesia, using PT Pertamina as a case study. Using a descriptive qualitative approach, it finds a shift from v…

Laura Belzner, Niklas Bode, Andreas Clément +19

This voluntary sustainability report, prepared in accordance with CSRD and ESRS, summarizes the factory's 2025 activities and impacts, serving as a benchmark for future years. It discloses the factory's energy efficiency and sustainability …

Beatriz Triane, Sandra Rafael, Margarida C. Coelho +5

This study benchmarks sustainability reporting in the global bicycle industry by analyzing 19 manufacturers' English reports. It finds strong convergence on the GHG Protocol (68%) and GRI Standards (53%), indicating normative isomorphism. E…

Andrea Rey, Antonella Francesca Cicchiello, Alejandro Terroba +1

This paper compares six countries (Spain, Italy, Germany in the EU; Argentina, Brazil, Chile in Latin America) to analyze how institutional voids and diversity shape the translation of global sustainability auditing and assurance (SAA) stan…