GX & Decarbonization Research

KU Howard

This white paper argues carbon information is now a material procurement input for steel-intensive infrastructure, and that CBAM, CFP, EPD, worldsteel LCI, DPP and ResponsibleSteel are related but non-interchangeable evidence regimes. It pr…

Sunitha Prabhuram, Thamburaj Anthuvan

This PRISMA-based systematic review of 48 ESG materiality studies (2020-2025) examines whether global materiality practices are converging or fragmenting across competing financial and double materiality regimes. It finds partial interopera…

Filipe Ambrósio, Rui Costa

This study assesses accounting connectivity between FY2024 ESRS sustainability statements and IFRS financial statements for all 22 Portuguese companies on Euronext Lisbon, using a 26-item Accounting Connectivity Index across four dimensions…

Mariusz Karwowski

Content analysis of sustainability reports from 66 EU construction and telecom firms examines environmental disclosures under ESRS and EU Taxonomy Article 8. Findings show wide variation in scope and presentation—units, multipliers, and det…

Shiyao Zhu, Haibo Feng, Chang Shu +1

A systematic review of 31 peer-reviewed studies on mandatory Building Energy Benchmarking and Disclosure (BEBD) policies worldwide. Public disclosure, more than benchmarking alone, drives improvement, with energy intensity cuts of ~5–14% in…

Albert C. Y. Teo, Ao Liang, Kah Hon Leong

This study qualitatively compares ESG disclosure frameworks in Hong Kong, Singapore, and Malaysia against the EU's ESRS across mandatory scope, assurance, sectoral coverage, and phased implementation. It finds Asian frameworks are markedly …

Sakina Nusarifa Tantri

A structured literature review of 31 studies (2009–2025) synthesizes evidence on sustainability reporting (SR) among SMEs. SR improves transparency, accountability, stakeholder trust, operational efficiency, and innovation, yet financial, t…

Shiyu R.

This study uses a difference-in-differences design to estimate the causal effect of mandatory ESG disclosure on corporate financial performance among firms listed in Hong Kong and Shenzhen. Treating disclosure mandates as a quasi-natural ex…

Qing Chen

This study examines how entering China's national emissions trading system affects two margins of corporate carbon reporting: broad carbon-related disclosure and itemized allowance quantities required in annual report notes since 2020. Usin…

(著者不明)

First panel study testing whether ISSB's IFRS S1/S2 adoption affects ESG investment outcomes in 200 Bangladeshi listed firms (2023–2025) using PLS-SEM. Environmental (β=0.441) and social (β=0.586) sustainability investment rise significantl…

Glaveli N.

This paper assesses how maturely companies report their sustainable business models and strategies under the EU CSRD framework. It analyzes the quality and current practice of strategy and business-model disclosure required by CSRD, highlig…

Vladyslav Bato, Ján Hrinko

The EU's Digital Product Passport under ESPR, designed to enable circularity, legally operates as a market-access condition reaching non-EU suppliers. For textiles, 49 batch-level data points cascade upstream via private contracts. The pape…

Gökhan Göksu

A complete reproduction package for a study of Turkey's transition to IFRS S1/S2-aligned sustainability reporting standards. It includes 32 PowerShell scripts, 20 derived datasets, a coding manual, and an adjudication report, allowing full …

Michele A. Rea

A critical narrative review mapping the concept of "connectivity" between financial and sustainability reporting, drawing on 115 publications and key IIRC, EFRAG and IFRS/ISSB documents. Connectivity is shown to be a multidimensional "porte…

Andrew P. Yu

This guide maps 128 MME task positions to licensed IFRS Sustainability Disclosure Standards and SASB Standards source relationships and candidate UN SDG target routes. The mappings express potential analytical relationships between evidence…

Andrew P. Yu

This guide maps 128 MME task positions to IFRS Sustainability Disclosure Standards and SASB source relationships, and candidate COSO control-support relationships across internal control, ERM, and sustainability reporting. It identifies pot…

Andrew P. Yu

This guide maps 128 MME task positions to IFRS Sustainability Disclosure Standards and SASB Standards source relationships, and materiality-governed ESRS topic routes. It distinguishes authentic EU legal texts from EFRAG support materials, …

Andrew P. Yu

This guide maps 128 MME task positions to IFRS Sustainability Disclosure Standards and SASB source relationships, and candidate GRI topic and disclosure routes. It preserves the distinction between financial and impact materiality, without …

Andrew P. Yu

This guide provides a methodology to map 128 MME task positions to licensed IFRS Sustainability Disclosure Standards and SASB Standards source relationships, and candidate TNFD nature-related routes, including LEAP-related evidence relation…

MOUSSAFIR Hasna

This paper proposes a unified conceptual framework to model how the CSRD and ESRS reshape corporate disclosure through double materiality. Integrating signaling, agency, legitimacy, and stakeholder theories, it argues that structural conver…