GX & Decarbonization Research

Ying Zhou

Using CoinGecko market data, Google Trends, and energy/carbon estimates for major crypto assets (2019–2025), this study tests whether carbon intensity disclosure reshapes investor attention. High-carbon assets draw stronger abnormal search …

Qinglan Ding, Lei Sun

Using 8,899 firm-year observations from eight carbon-intensive sectors in China (2014–2024), this study builds a text-mining carbon disclosure index from CSR reports. Higher disclosure quality significantly curbs overinvestment and improves…

Medea Zurabishvili

This paper examines the regulatory environment, audit-sector readiness, and practical challenges for ESG reporting assurance in Georgia. It offers a case study of how assurance infrastructure for ESG disclosure is emerging in an emerging ma…

Felipe Zúñiga, Roxana Pincheira, María Gatica +1

Using 290 firm-years (2022–2023) under Chile's mandatory dual regime (NCG 461), this study builds framework-anchored quality indices for Integrated Reporting and SASB. IR and SASB quality are only weakly correlated with an insignificant int…

Azizov, Mirodil, Boltaboyev, SH.SH.

This article examines the shift to IFRS 18 and the ISSB's push for global sustainability disclosure standards, alongside the principles- vs rules-based debate. Using Uzbekistan as an emerging-market case, it combines accounting and institut…

Luz Pájaro Rodríguez, Eliud Palomino Prens

This conceptual paper critically examines the social value and moral content of sustainability reports. Drawing on Kantian ethics, it argues that disclosure driven by hidden corporate motives lacks moral content, and that weak participation…

Shujie Sun, Jiaqi Lu

This Perspective proposes Carbon Footprint Credit (CFC), a transferable access unit denominated per kg CO2e, requiring eligible purchases of raw materials, intermediates and final products to transfer units equal to quantity times verified …

Liebrich Hiemstra

The EU General Court dismissed Austria's challenge to the Complementary Climate Delegated Act, which classifies certain nuclear and fossil gas activities as taxonomy-eligible transitional activities. The ruling confirms these may qualify as…

Widyaningsih Azizah, Eka Sudarmaji

This systematic review synthesizes 154 studies on how public enterprises comply with IFRS S2 carbon disclosure across voluntary, mandatory, and early-enforcement phases. It finds larger, state-affiliated firms in jurisdictions with pre-exis…

Jasmín Herrera-De La Barrera, Yuliana Vanesa Puerta Cruz, Jorge Hochstetter +1

This study develops MISE, a design-oriented governance architecture coupling double materiality, strategic ESG programs, governed KPIs, documentary evidence, and a BSC–GRI dashboard. In a Colombian industrial single case, KPIs expanded from…

Ahmed M. Bamashmoos

EU Delegated Regulation 2024/1364 Art. 5(5) classifies individual data-centre reports as confidential, creating uncertainty where operator publication, the aggregated database, and access-to-information routes overlap. Through doctrinal ana…

Nicola Fiore, Stefano Marciano, Giuseppe Scandurra +1

This study empirically assesses how far the sustainability disclosure of the 20 largest EU banks aligns with integrated reporting principles, as a proxy for voluntary disclosure quality under CSRD. Consistency is generally high but varies w…

Susmita Bhowmick, Amit B. Mahindrakar

This study compares GRI and BRSR environmental disclosures across five Indian infrastructure firms using content analysis and an Environmental Disclosure Index for FY2024-25. It finds strong convergence in environmental standards but also f…

Eko Putri Setiani, Fuad Rakhman

This study examines how sustainability committees, external assurance, and national human development drive IFRS S2-aligned climate-related metrics disclosure, conceptualized as 'hard' quantitative disclosure. Using HLM on 61,174 firm-year …

Anschi De Wolf, Heidi Vander Bauwhede, Philippe Van Cauwenberge +1

Drawing on rational choice theory, this study analyzes participation frequency, intensity, and tone extremity across interest groups and regions in the IAASB's public consultation on ISSA 5000. The process is dominated by accounting-profess…

Javad Vasheghani Farahani, Tan Gürpinar

This conceptual study proposes the Automated Constitution Model (ACM), explaining how blockchain-secured energy digital twins move beyond data verification to automatically constitute institutional outcomes such as renewable energy certific…

RECIO-ROMÁN, ALMUDENA, RECIO MENÉNDEZ, MANUEL, ROMÁN GONZÁLEZ, MARÍA VICTORIA

This replication package supports a study analyzing cross-country heterogeneity in SME resource-efficiency convergence across the EU. It establishes a baseline for evaluating the CSRD Omnibus reform, highlighting uneven reception of common …

Boggini C.

This review examines how the EU Corporate Sustainability Reporting Directive (CSRD) intersects with the EU cybersecurity legal framework, clarifying how firms should report cybersecurity matters to stakeholders. It maps overlaps and complem…

Ho L.

A study examining how mandatory climate disclosure requirements affect energy and agricultural markets. It focuses on how disclosure regulation shifts market prices, firm behavior, and capital allocation. Without an abstract, details are un…

Sun L.

This study examines how China's "Dual Carbon" (peak carbon and carbon neutrality) targets influence ESG disclosure behavior among manufacturing enterprises. It likely provides empirical evidence on how policy pressure drives corporate discl…