GX & Decarbonization Research

Ashmita D

In 2025, SEBI introduced the BRSR Core framework, mandating ESG reporting for India's top 1,000 listed companies, with value-chain disclosures for the top 250. This extends ESG accountability to startups in corporate supply chains, creating…

中尾 悠利子, 國部 克彦

This document analyzes comment letters and interviews on SSBJ standards, identifying practical challenges. It contributes to the development of Japan's disclosure framework.

國部 克彦

This paper critically examines the dysfunction of materiality in sustainability disclosure standards, arguing that current frameworks fail to provide value-relevant information to investors. It highlights challenges and suggests improvement…

LiangYi Zhu

This paper reviews the evolution of Hong Kong's ESG disclosure standards from voluntary to mandatory, aligned with ISSB, and compares them with GRI, EU CSRD, and Mainland China's frameworks. It finds progress in disclosure rates and market …

Golmohammadi A.

This paper theoretically analyzes strategic emission disclosure decisions under supplier competition. It shows that firms' choices to disclose or withhold emissions information depend on competitive dynamics, offering implications for discl…

Snejana Bacheva, Roumiana Pozharevska

This paper analyzes the UK's approach to developing a sustainability disclosure framework, examining the introduction of UK SRS S1 and S2 standards in the context of global developments such as CSRD and ISSB. It argues that these standards …

Stamatios K. Chrysikopoulos, Panos Chountalas, Αλεξάνδρα Αλεξανδροπούλου +1

This study examines double materiality disclosure structures during early CSRD/ESRS implementation, analyzing 2024 sustainability statements from seven European oil and gas companies. Using qualitative content analysis, it finds impact-rela…

Chandra Erick Manaek Pandapotan Lumban Gaol, Tarsisius Murwadji, Beniadi Setiawan

This study analyzes the materiality conflict arising from the coexistence of Indonesia's OJK rules (POJK 51) and ISSB standards (PSPK 1/2), using a socio-legal and project-based legal epistemology. It highlights risks of symbolic compliance…

Eda Oruç Erdoğan, Murat Erdoğan, Durmuş Acar +1

This study challenges the assumption that climate disclosures directly translate into financial statement impacts, proposing a three-stage judgement-based connectivity framework linking IFRS S1/S2 disclosures to recognition, measurement, an…

Jámbor A.

This paper investigates the preparedness of Hungarian public interest entities for the CSRD through interviews, revealing hidden complexities in sustainability reporting. It highlights challenges in interpreting disclosure requirements and …

SAMPAIO, Thicia Stela Lima, SILVA, Germana Nascimento da, OLIVEIRA, Maria Larisse da Silva +1

This article analyzes the impact of sustainability reporting on the new paradigm of accounting statements, in the context of Brazil's CVM Resolution 193/2023 adopting ISSB standards (IFRS S1/S2). It argues that converting non-financial data…

Albert Tan

This paper argues that ESG disclosure reliability is an institutional outcome, proposing a channel-based framework with four elements: legal vehicle, actors, procedural pathways, and sanctions. It operationalizes a 0-2 Accountability Channe…

Mangiuc M.D.

This paper analyzes the EU's Corporate Sustainability Reporting Directive (CSRD) as a paradigm shift from voluntary sustainability reporting to a legal requirement. It examines the directive's requirements, scope, and implications for compa…

Pedro Henrique Godoy Sato, Mariana Pereira Bonfim

This study analyzes 43 comment letters from BRICS countries (Brazil, Russia, India, China, South Africa) on the IFRS S2 climate-related disclosures exposure draft. Results show emphasis on clear terminology, combined qualitative and quantit…

І. В. Арістова, В. В. Ткаченко

This article analyzes the right to information on products' environmental footprint as a new dimension of digital human rights. It examines EU legislation including Digital Product Passports, the Battery Regulation (2023/1542), CSRD, and ES…

Niklas Quernheim, Hannah Scheerer, Annika Hesse +5

This paper systematically analyzes data space concepts (Digital Product Passport, Catena-X, PACT, Asset Administration Shell) for sharing environmental information needed in sustainable product development. It compares data types, semantic …

Niklas Quernheim, Hannah Scheerer, Annika Hesse +4

Sustainable product development requires early access to environmental data such as material origin, energy use, and emissions, demanding interoperable cross-organizational data sharing. This paper systematically compares data space initiat…

Marija Glišić, Charles Møller, Badrinath Veluri +1

This paper proposes a conceptual model, the Digital Process Passport, for collecting and sharing manufacturing information to support sustainable manufacturing. It integrates data scattered across enterprise systems to quantify, monitor, an…

André Pomp, Maike Jansen, Holger Berg +1

This concept paper presents SPACE_DS, a privacy-preserving data space for circular economy data. Its goal is to enable creation of Digital Product Passports (DPPs) by collecting lifecycle data from multiple supply-chain stakeholders while p…

Moritz Hörger, Mara Simon, Yannik Hermann +3

This paper addresses Digital Product Passports (DPP) as a data infrastructure for sustainability, exploring how passport data can drive circular strategies (e.g., reuse, repair, recycling). It contributes to the growing EU policy context of…