GX & Decarbonization Research

Yan, Jiamian

This paper provides empirical evidence that companies listed on stock exchanges offering ESG disclosure guidance achieve greater carbon mitigation, especially for Scope 1 emissions. The effect is strongest when disclosure is voluntary, in d…

Xing Li

This review examines the evolution of EU ESG disclosure regulations, highlighting firms' tendency toward formal compliance over substantive sustainability transformation. It argues that meta-regulation and reliance on voluntary reporting cr…

Mykola Skrypnyk, Vita Demenok

This paper analyzes the integration of ESG indicators into financial statements under IFRS S1 and S2. Based on 156 annual reports, 68% of companies struggle with materiality assessments, 73% with quantifying financial impacts of ESG risks. …

Zhao, Lingxiao, Polukarov, Maria, Ventre, Carmine; id_orcid 0000-0003-1464-1215

This paper studies how green disclosure policies affect firms' green transition and market equilibrium using agent-based simulation and empirical game theory. Comparing EU and China, it finds that strict disclosure sharpens differentiation …

Solanki, Shyamal

This paper argues that the weakening of climate disclosure rules creates dangerous blind spots. It critiques recent US rollback, EU CSRD/CSDDD simplification, and deforestation-rule delays, highlighting gaps in Scope 3 emission tracking and…

Achmad Petersen, Shelly Herbert, Nabeelah Daniels

This study evaluates South African companies' readiness for ISSB standards via a case study. Findings show challenges in 'Strategy' and 'Metrics and Targets' but smoother transition for TCFD adopters. Change theory highlights need for inter…

Nabila Khairunisa, Nistianti Komalasari, Tiftalief Sapta Apriliasti +1

This study analyzes the implementation of IFRS S1 (ISSB standard) in the 2024 sustainability report of PT Dharma Satya Nusantara Tbk, an Indonesian company. Using a qualitative case study, it finds that while the company demonstrates commit…

Vishnu Nampoothiri M.

This paper empirically identifies the practice of bundling financial audit and sustainability assurance under the EU's CSRD and interprets the resulting market structure. It examines how bundling affects market concentration and competition…

Lammert D.

This paper reports on a survey investigating the impact of the Corporate Sustainability Reporting Directive (CSRD) on software companies. The specific methodology and findings are not provided, but the study analyzes the implications of CSR…

Zafar M.B.

This study uses machine learning to examine whether climate disclosures by Islamic banks are substantiated by real actions or are merely rhetorical. It reveals the nature and depth of disclosures, assessing greenwashing risks.

Kokkinou A.

This paper demonstrates that data analytic capability plays a crucial role in preparing for CSRD compliance. Using moderated mediation analysis, it reveals the mechanisms through which data analytics enables readiness for the Corporate Sust…

Laković T.

This paper compares the transition from the Non-Financial Reporting Directive (NFRD) to the Corporate Sustainability Reporting Directive (CSRD) in Slovenia and Montenegro, analyzing the development of regulatory frameworks for sustainabilit…

Bax K.

This paper analyzes how the EU's Corporate Sustainability Reporting Directive (CSRD) influences risk framing and commitment specificity among EURO STOXX 50 firms. It provides empirical evidence on how disclosure regulation reshapes corporat…

Lu H.

This study examines the impact of semi-mandatory ESG disclosure systems on corporate green innovation, testing whether such policies drive environmental technology development and offering insights into disclosure regulation effectiveness.

Lee J.

This study examines the impact of CEO overconfidence on voluntary greenhouse gas emissions disclosure and the moderating role of corporate governance. It finds that overconfident CEOs are less likely to disclose emissions unless strong gove…

Péter Molnár, Bence Lukács, Árpád Tóth

This study evaluates the interoperability of social disclosures across three major sustainability reporting frameworks: ISSB S2, ESRS, and GRI. Using an interoperability index, it finds moderate alignment between ESRS and GRI, but very low …

Dini Salamah, Melia Famiola, Muhammad Yusuf

This study investigates the readiness of Pusat Investasi Pemerintah (PIP), a public investment agency under Indonesia's Ministry of Finance, to adopt ESG reporting aligned with GRI Universal Standards 2021. Using gap analysis on 30 GRI 2 me…

L. Judijanto

This study maps the intellectual structure of sustainability reporting literature from 2000 to 2026 using bibliometric analysis. It identifies core themes of sustainability and sustainable development, a shift from CSR to ESG-oriented frame…

Sudipta Bose, Maria C. A. Balatbat, W. Green

Using a sample of firms from 43 countries, this study finds that GHG emissions assurance, especially by accounting firms, mitigates the negative market valuation of emissions. The effect is stronger in carbon-intensive industries and stakeh…

Bolaji Oluwatimi Osedahunsi

This paper examines how sustainable finance reporting standards (GRI, SASB, ISSB) influence investor decision-making and corporate market valuation. It finds that standardized disclosures reduce information asymmetry, improve investor confi…