GX & Decarbonization Research

Vincent Gagné, Vicky Therrien

This brief offers a practical framework for selecting and implementing sustainability reporting standards (GRI, IR, SASB) based on five factors: primary stakeholders, legitimacy/transparency, industry expectations, regulatory context, and i…

Raluca Guse, Cătălina Gorgan, Elena-Mariana Glăvan +2

This exploratory multiple case study analyzes sustainability statements of six top Romanian listed companies under CSRD and ESRS for FY2024-2025. Using a 70-item coverage index and qualitative reading, it finds that disclosure coverage is s…

Duran R.E.

This paper discusses fintech data infrastructure designed to support ESG disclosure compliance, aiming to streamline data collection, integration, and reporting processes to ease regulatory adherence. Specific methodologies and case studies…

James Ako Oben

This study develops and validates a weighted disclosure quality index for measuring integrated reporting quality. It moves beyond compliance to assess qualitative aspects of corporate reporting, using South African data to confirm reliabili…

Loso Judijanto, Bintang Cahya, Rully Fildansyah

This study conducts a bibliometric analysis of sustainability reporting research related to IFRS S1 and IFRS S2, using Scopus data and VOSviewer. It finds that sustainability reporting serves as a central bridging term linking three cluster…

Jonida Carungu, Alessia Patuelli

This paper reports the construction of a dataset of 599 sustainability reports from major UK-listed companies (2015-2023), covering the top 10 by market cap in each ICB industry. Where standalone reports were unavailable, relevant non-finan…

Kathleen Maree Grey

This paper proposes NS-ESG, the first composite sustainability reporting standard for Network States—geographically distributed, digitally-native communities operating across sovereign jurisdictions. It addresses five structural gaps (legal…

Dorottya Sebestyén

This paper analyzes how EU non-financial reporting regulation, evolving from NFRD to CSRD, the 2025 Omnibus package, and the VSME, embeds SMEs through spillover mechanisms. It identifies three pathways: value chain transmission, financial g…

Nur Kabib, Djoko Suhardjanto, Wulan Suci Rachmadani +1

This study develops an Unweighted Green Banking Disclosure Index (UGBDI) for Southeast Asian banks, addressing the lack of region-specific disclosure standards. By integrating local regulations and prior studies, it proposes 32 disclosure i…

Cynthia A. Williams

This article reviews emerging empirical evidence on the effects of mandatory GHG disclosure on corporate emissions reductions, examining whether disclosure is an effective climate policy tool. Studies from the UK and US show that mandatory …

(著者不明)

This paper investigates the disclosure practices of sustainability-oriented research and development (R&D) by companies. While specific methodology and findings are unclear, it aims to analyze how firms disclose their sustainability-related…

L. (Lucia) Sutiono, H. (Haryanto) Haryanto, A. (Amelia) Setiawan +36

This book, from an Indonesian accounting information systems class project, prepares students for PSPK 1 and 2 (effective 2027). Ten student groups analyzed operational activities (water, energy, waste, logistics, etc.) to design processes,…

Silvola, Hanna, Huang, Qinglan, Airola, Amos +1

This second report examines sustainability reporting among Finnish listed companies. Analyzing 172 firms, it finds that after CSRD implementation, average Walk scores (actual performance) improved by 15.7%, with Mid and Small Cap firms show…

Jianjia Chen

This study uses a difference-in-differences design to evaluate the EU CSRD's impact on high-polluting firms. While ESG scores rose post-reform, emission intensity and environmental scores showed only weak improvements, suggesting disclosure…

Milan Perazich

This paper provides a comprehensive census of public disclosures on carbon sequestration under the US Section 45Q tax credit, using primary EPA and IRS documents. It documents all facility-level reports (2016-2023) and IRS aggregate series …

Marshall Wellington Blay, James Tuffour, Bismark Ackah

Using a balanced panel of 139 countries (2011-2023), this study examines how financial sector governance influences the adoption of sustainability reporting standards. Fixed-effects, dynamic panel, and IV regressions reveal a significant po…

Amin ElSayed Ahmed Lotfy

This paper argues that ISSA 5000 has transformed sustainability assurance from a corporate reporting practice into a normative reference point for public accountability. Using institutional analysis and public accountability theory, it exte…

Dana-Simona Gherai, Mariana PIPIȘ, Diana Elisabeta Matica +1

This paper conducts a comparative documentary analysis of ESRS and ISSB standards, using qualitative thematic coding to map disclosure mandates, classify materiality definitions, and assess alignment. Findings show structural interoperabili…

Perazich, Milan

A systematic census of Canada's public CO2 storage disclosures, focusing on Alberta's regulatory documents. It classifies the legal bases for publication and identifies vulnerabilities where disclosure could be withdrawn, plus non-public in…

Kelly, Mike

This study codes item-level risk and opportunity disclosures in 40 mandatory ESRS and 30 voluntary VSME reports, finding risks outnumber opportunities by 2.32:1 (mandatory) and 2.93:1 (voluntary), with nearly two-thirds of voluntary reporte…