GX & Decarbonization Research

C. Dineen, R. Lupton, S. Allen

This study examines how firms disclose uncertainty in greenhouse gas (GHG) emissions. Analyzing 2,636 sustainability reports, it finds that 97.6% of firms reporting emissions provide only single-value estimates, with fewer than 1% quantifyi…

Mariana Ciurel, Corina-Ionela Dumitrescu

This study develops a Corporate Governance–Sustainability Index for Central and Eastern Europe (CGSI–CEE), integrating governance mechanisms (board effectiveness, leadership structure, ownership discipline) with sustainability transparency …

Ken Holley, Virginia Cathro

This paper examines the impact of mandatory climate reporting on corporate social responsibility, organizational transformation, and market dynamics in New Zealand. It provides empirical insights into how reporting obligations influence cor…

Esam O. Elharon, Noora A. Hassan, Ahmed Z. Metwally

This paper examines how proactive climate change disclosure affects corporate credit ratings, with a focus on the moderating role of accounting earnings quality. It highlights the risks of earnings management and advocates for more frequent…

Ntombizandile Mbiza, F. Matenda, J. D. Mvunabandi +1

This scoping review synthesizes 19 studies on enablers and barriers to corporate blue accounting disclosure. Findings show disclosure is driven by stakeholder pressure and climate commitments, but hindered by lack of standardized frameworks…

Gilang Surya Pratama, Rilla Gantino

Using panel data from 40 Indonesian mining companies (2018-2024), this study examines how financial performance (ROE) and environmental performance (PROPER rating) affect carbon emission disclosure. Fixed effects models show both significan…

Hadiyan Prayoga, Felicyta Adelanam Soko, J. Badruzaman

This study examines whether SASB-based materiality disclosure provides value-relevant information to investors. Using Indonesian listed firms from 2017-2022, it finds a positive relationship between materiality disclosure and stock prices, …

Katarzyna Kobiela-Pionnier, Mariusz Karwowski

This paper identifies challenges in digitalizing sustainability reporting using the XBRL ESRS taxonomy, based on interviews with XBRL experts. The ESRS taxonomy is more complex than the ESEF taxonomy, featuring many non-numeric tags. Compan…

Krishna Harsukhbhai Chothani, V. Varma, Bhavsinh M. Dodia +2

This paper systematically reviews 75 peer-reviewed articles (2017–2025) on environmental disclosure practices using PRISMA, bibliometric analysis, and the TCCM framework. Findings show significant growth in disclosure research following ESG…

Marta Santacroce, M. Contalbo, Sara Pederzoli +4

This paper presents CLARIESG, an end-to-end system for extracting and analyzing ESG information from complex tables in sustainability reports. It combines robust table extraction with structured prompting for unit normalization and cross-do…

Thepparit Sinthamrongruk, Keshav Dahal, N. Harnpornchai

This study proposes a lightweight Web3D digital twin framework that integrates IoT sensors and browser-native 3D visualization for real-time ESG monitoring. Validated in a 12-month deployment with 60 sensors, it achieved 66 FPS rendering, 7…

Lativa, Etty Murwaningsari, Juniati Gunawan

This study examines the moderating role of sustainability reporting quality (SRQ) on the link between green competitive advantage (GCA) and green innovation (GI) on firm performance. Analyzing panel data from 248 Indonesian manufacturing fi…

Yasser Elouargui, Abdellatif Sassioui, M. Chergui +4

This paper introduces ESG-Graph, a lightweight and interpretable graph-based framework for ESG text classification. It leverages a taxonomy based on the European Sustainability Reporting Standards (ESRS) and uses a multi-layer Graph Attenti…

Annika Stenström

This paper analyzes the weaponization of ESG infrastructures (reporting standards, investment practices, regulation) amid growing anti-ESG backlash. Contrasting recent cases in the EU and US—such as attempts to scale back sustainability rep…

Justyna Przedańska

This article analyzes the juridification of ESG in EU law by examining the CSRD and CSDDD as a coherent regulatory regime. It finds that coupling mandatory transparency with due diligence obligations shifts environmental and human rights pr…

T. Tsalis, Nikolaos S. Trevlopoulos, G. Avlogiaris +3

This paper examines the quality of ESG disclosures of Greek firms using a content analysis framework based on the Athens Stock Exchange guidelines. Findings show moderate disclosure quality, with environmental issues best disclosed and indu…

Rima Margaryan

This paper compares ESG audits and Green IT audits, finding them complementary: ESG provides a broad strategic framework for sustainability, while Green IT offers quantitative depth on digital systems' environmental performance. Integrating…

Mozhgan Soltanisehat, Iva Jestratijević

This study critically examines Nike's sustainability reporting by comparing six frameworks: Higg Index, GRI, SASB, SDGs, TBL, and Double Materiality. It finds that environmental reporting is the most consistent, while gaps remain in labor r…

Tomislav Radoš

This paper analyzes the postponements and transitional exemptions under the EU CSRD, examining how regulatory amendments balance sustainability transition goals with competitiveness. Using ESG rating results for 2025 and ESG Academy outcome…

V. Dragomir, M. Dumitru, Adriana Duțescu +2

This paper proposes a methodology to assess corporate contributions to the UN SDGs using the European Sustainability Reporting Standards (ESRS). Through comprehensive mapping and digital integration, it enables investors and regulators to u…