GX & Decarbonization Research

Rita de Cássia Fonseca, Beatriz de Farias

This study analyzes the strategic role of sustainability reports in integrating ESG principles into corporate management. It finds that transparent reports improve stakeholder trust and performance, but identifies lack of global standardiza…

Nur Zharifah Che Adenan, Roshima Haji Said, Syahiza Arsad

This study uses bibliometric analysis to examine the evolution of voluntary and mandatory disclosure practices in international accounting literature from 2010 to 2025, covering 1,196 records from Scopus. It identifies three phases of devel…

Darjito Wahyu Probo Apsoro, Asep Darmansyah

This study analyzes PT XYZ's readiness for Indonesia's mandatory Sustainability Disclosure Standards (PSPK 1 & 2, based on ISSB) by 2027. Using SWOT and Actor-Network Theory, it identifies gaps in materiality, climate risk assessment, and d…

Khafia Mutia, Darwanis Darwanis, Rahmawaty Rahmawaty +1

This study develops a conceptual sustainability reporting (SR) framework for Indonesian local governments by harmonizing international standards (SASB, GRI, INTOSAI WGEA) and Indonesia's SDGs. The framework was validated through stakeholder…

Mahsa Mohammadrezaei, José Carlos Marques

This study analyzes 322 sustainability reports from apparel firms after the Rana Plaza disaster, using SASB thematic alignment and VADER sentiment analysis. It finds that firms prioritize environmental over labor issues and adopt an overly …

Arshad Hasan, Usman Sufi, Franklin Nakpodia

This study analyzes sustainability reporting practices in Pakistan using GRI and IFRS S1-based indices. It finds that negative and uncertain disclosure tones are associated with impression management, while positive tones provide accurate s…

B. Franklin

This study analyzes factors affecting environmental disclosure in Ghana's hospitality industry using SEM on 192 firms. Findings show that employee size, CSR engagement, and financial strength positively affect disclosure, emphasizing the ne…

Shely Dinar Thamara, Nurita Andriani, Muhammad Syarif

This paper provides a systematic literature review on integrating CSR and ESG into corporate strategies. It highlights that harmonization of global standards like ISSB, CSRD, and TCFD is transforming ESG from voluntary to mandatory disclosu…

Golzarjannat, Anita, Gustafsson, Robin

This paper conducts a multivocal literature review of regulatory technologies (RegTech) for sustainability compliance, synthesizing academic and gray literature. It assesses RegTech capabilities such as real-time monitoring, predictive risk…

D. M. Kinyua

This exploratory study analyzes the influence of the EU's Corporate Sustainability Reporting Directive (CSRD) on ESG risk management strategies of five leading companies listed on the Nairobi Securities Exchange. Findings indicate that whil…

G. Ormazabal

This paper examines mechanisms for generating trust in sustainability reporting, arguing that credibility requires a village of stakeholders (boards, capital providers, regulators, etc.) each contributing through different channels. It iden…

Cindy Shi-Xiang You, Tiffany C. H. Leung, Teresa Chu

This study examines the impact of the ESG Guide revision on disclosure quality among Hong Kong listed companies. Using manual evaluations of 1,529 firms for 2019 and 2020, it finds that overall ESG disclosure quality improved slightly after…

Gabriela Marques, A. Aguiar

This paper reviews the role of sustainability accounting in enhancing ESG transparency, stakeholder trust, and long-term value creation. It finds that stronger sustainability accounting capabilities lead to higher ESG scores, investor confi…

A. Weremczuk, Mariusz Chądrzyński, Sylwester Kozak +1

This paper evaluates corporate officer liability for ESG reporting duties in Poland, analyzing the CSRD and amended Polish Accounting Act. It clarifies management and supervisory board responsibilities, highlighting improved credibility and…

Dr. Purvy Karia, Mr. Mayank Satra

This paper qualitatively assesses Larsen & Toubro's ESG disclosure architecture using its Integrated Annual Reports, BRSR, and Sustainable Finance Frameworks. It finds a comprehensive system with a clear link between ESG performance and cos…

Corinna Irina Ketterling

This paper analyzes the shift from voluntary CSR reporting to legally binding ESG disclosure frameworks from a legal perspective. It examines the evolution of sustainability disclosure standards and their legal implications.

Anderson Yu

This paper introduces the Mechanical Mapping Engine (MME), a deterministic execution-layer infrastructure that converts real-world behavioral activity into machine-verifiable ESG disclosure structures. Using the PADV protocol, SRMID framewo…

Mardi ani

This paper analyzes the role of ESG disclosure in improving financial reporting quality under IFRS S1. Using a quantitative approach, it measures reporting quality via earnings quality, value relevance, and earnings management, and ESG disc…

Rodrigo Gil, Sara Martínez, Jose Traub +2

This study provides the first multi-country assessment of carbon footprint disclosure quality in Latin America, analyzing 103 company reports from five countries using the Carbon Integrity Index. While 83.5% disclose some value-chain emissi…

Loso Judijanto

This paper systematically reviews best practices and challenges in sustainability reporting in the palm oil sector from 2020 to 2025. It identifies five best practices: adoption of GRI and TCFD frameworks, integration of ESG metrics, stakeh…