GX & Decarbonization Research

Krasteva-Hristova R, Diaconu L

This study examines ESG data gaps and digital readiness from a multiview LCSA perspective, comparing Bulgaria and Moldova across 36 organizations. Using ESG-DRI and DGM instruments, it finds moderate overall readiness (mean score 2.20), wit…

Huiberts, Wouter, de Waard, Dick

This study assesses the transparency of sustainability reporting by Dutch municipalities in their 2023 annual reports, using a purpose-built benchmark previously applied to 2020 reports. Results show some improvement, but municipalities sti…

Euro-Eurasia Environmental Science & Education Foundation (EEESEF)

This white paper argues for environmental governance convergence between Canada and Kazakhstan in carbon accountability, focusing on ESG reporting, industrial ecology, and circular economy. It highlights how both resource-dependent economie…

Zhang T.

This paper explores mechanisms for data sharing and information disclosure to support green finance in the power sector, analyzing challenges and proposing frameworks to enhance transparency and investment in low-carbon energy.

V. Metelytsia, V. Kraievskyi, S. Taran

This paper compares sustainability reporting and assurance practices in 14 agribusinesses from Ukraine and Germany. Ukrainian firms show low integration of double materiality and high greenwashing risk due to lack of independent verificatio…

Salvador Marín‐Hernández, P. Fernández-Martínez, Esther Ortiz‐Martínez

This study provides early empirical evidence on double materiality disclosure under ESRS, analyzing 2024 reports from leading European water-sector companies. Findings show strong convergence on environmental topics like climate change, wat…

Dimmelmeier A.

This paper proposes reconceptualizing ESG information in sustainable finance as infrastructure, rather than mere disclosure data, highlighting the political dimensions of measurement. It argues that ESG information underpins markets and reg…

Raimo N.

This paper analyzes the relationship between the Integrated Reporting framework and the EU's Corporate Sustainability Reporting Directive (CSRD). It explores similarities and differences, examining potential harmonization in sustainability …

Ferraro O.

This paper critically assesses the applicability of the European Sustainability Reporting Standards (ESRS) to cooperative credit banks, identifying sector-specific needs that are not adequately addressed by existing frameworks. It proposes …

Braun T.

This paper examines how small and medium-sized enterprises (SMEs) are engaged in the enforcement system under the EU's Corporate Sustainability Reporting Directive (CSRD). It likely discusses the indirect impacts on SMEs and voluntary engag…

Driver T.R.

This paper proposes a multi-level integrated framework to understand the corporate sustainability disclosure landscape, aiming to clarify the interactions between different disclosure initiatives and their impact on corporate behavior.

Carmo C.

This paper analyzes the preparedness of 'first wave' companies for the EU's Corporate Sustainability Reporting Directive (CSRD). It examines corporate disclosure readiness, challenges, and implications for regulatory compliance.

Chvileva T.

This paper examines the practices of Russian companies in disclosing greenhouse gas emissions through non-financial reporting. It analyzes the extent and quality of such disclosures, shedding light on the current state of disclosure practic…

Karen Razelle Duyan

This replication package assesses the disclosure quality of 4R (reduce, reuse, recycle, recover) circular economy reporting in global apparel companies from 2019 to 2024. It evaluates alignment with ESG standards and aims to enhance transpa…

Atta ul Mustafa, F. Ahmad, Ahmet Faruk Aysan +1

This study develops a green taxonomy tailored to Qatar's economy, comparing global best practices (EU, China, UK, South Africa, Malaysia). It provides actionable recommendations for hydrocarbon-dependent economies on phased thresholds, cred…

Helen Ronauli Br Hutasoit, Aston L. Situmorang

This study analyzes the implementation of environmental disclosure in sustainability reports of Indonesian palm oil companies under POJK No. 51. Using content analysis of 13 companies over 2021–2023, it finds progressive improvement from pa…

Thomas Hale, Emma Lecavalier, Claas Mertens +2

This paper analyzes how international standards influence domestic policies, focusing on climate-related disclosure and carbon credit rules across five major economies: Brazil, China, the EU, the UK, and the US. It identifies four mechanism…

Iman Babiker, Fawwaz Alrwabdah, Ahmad Alomari +3

This study examines the impact of Saudi Arabia's 2021 Tadawul ESG Disclosure Guidelines on financial reporting quality. Using a balanced panel of 135 firms from 2017-2024, it finds a temporal paradox: earnings management increased significa…

Hakvin Vosteen

This paper argues that mandatory disclosure regulation, while intended to reduce information asymmetry, instead displaces it—like a waterbed. Using a graph-Laplacian diffusion model, it formalizes the Asymmetry Migration Principle and ident…

(著者不明)

This paper analyzes the relationship between international financial reporting frameworks (IFRS, ISSB) and the Taskforce on Nature-related Financial Disclosures (TNFD), discussing challenges and prospects for TNFD adoption.