GX & Decarbonization Research

Aurora Elena Moldoveanu, B. Straoanu

This paper examines the introduction of IFRS S1 and IFRS S2 by the ISSB and their implications for corporate sustainability reporting. Using a literature-based analysis, it explores how these standards enhance consistency and comparability,…

Ary Haritsaning Atmadya, Dirgahayu Almi Mahati, Anak Agung Gede Eka Septian Utama

The adoption of IFRS S1/S2 has surged demand for sustainability-related non-audit services (consulting and assurance), altering revenue structures of public accounting firms. Based on literature review, this study finds that joint provision…

Jiyeon Kim, Wooyoung Yang

This systematic review examines ESG performance under mandatory disclosure frameworks (CSRD/ESRS, SEC, ISSB) from 2020-2024, identifying ten themes with three dominant ones: Performance Relationships, Mandatory Disclosure, and Methodologica…

Jiamian Yan, Le Luo, N. Nuhu

This study examines the impact of stock exchange ESG disclosure guidance on corporate carbon mitigation using an international sample. Firms listed on exchanges with guidance show greater carbon reductions, particularly Scope 1 emissions. H…

Zivanai Mazhambe

This paper empirically analyzes five adoption pathways for the ISSB framework among PAFA member jurisdictions in Africa. It finds that countries can choose from five approved toolkits, not just full adoption, highlighting flexibility in imp…

Dilfuza Yakubova

This paper analyzes key sustainability reporting standards: GRI, IFRS S1/S2, and TCFD recommendations. It highlights their roles in assessing long-term sustainability through ESG indicators and managing climate risks. The comparison shows t…

Pedro Henrique Godoy Sato, Mariana Pereira Bonfim

This study analyzes comment letters from BRICS countries (Brazil, Russia, India, China, South Africa) on the draft IFRS S2 climate-related disclosure standard by the ISSB. Out of 700 global letters, 43 were from BRICS, with notable particip…

Issam Benhayoun, Khaled Hussainey, Ibtissam Zejjari

This study investigates determinants of Moroccan firms' intention to adopt ISSB reporting framework using diffusion of innovations theory. Analyzing data from 303 accounting professionals via SEM, it finds that religiosity and relative adva…

(著者不明)

This paper examines challenges in assurance (third-party verification) of sustainability information. It identifies practical issues such as scope, methodology, quality, and regulatory alignment, and suggests future directions.

(著者不明)

This paper reviews the progress of sustainability disclosure standards as a 'global baseline' proposed by the ISSB, with a focus on human capital information disclosure. It discusses the trends in international standardization and implicati…

null Hendri Nofriadi, null Rahma Yulida, null Pudji Astuty

This paper compares green accounting implementation in Indonesia and the UK. The UK has a comprehensive system aligned with GRI and TCFD, while Indonesia is still nascent due to limited regulation and expertise. However, interest is growing…

Rita de Cássia Fonseca, Eloana Huk

This study analyzes the challenges small supplier companies face in adapting to IFRS S1 and S2 sustainability disclosure standards, including limited resources and technical knowledge. It proposes gradual compliance strategies such as simpl…

null Wu Huihui, Hasani Mohd Ali , null Hazlina Shaik Md Noor Alam

This study compares materiality in environmental disclosure under US and Chinese securities laws. The US uses a financial materiality standard, while China adopts double materiality considering both financial and environmental/social impact…

Quentin ARNAUD, Sophie GIORDANO-SPRING, Pierre CHOLLET

This paper analyzes the impact of EU Taxonomy Regulation disclosures on mutual fund ownership using STOXX Europe 600 firms data from 2021-2022. High eligible revenues correlate with lower conventional fund ownership, while high alignment ra…

Katrine Nair

This paper evaluates India's BRSR ESG reporting framework against the EU's CSRD and South Africa's JSE guidance, using policy-mix theory and multi-level perspective. It finds BRSR credible but weak in assurance and alignment, recommending a…

Ryan S. Song

This paper analyzes Korea's regulatory crossroads between EU's double materiality (CSRD) and US's single materiality. Korean firms face extraterritorial CSRD obligations while the government has delayed a clear materiality definition. It re…

Asma Mechta, Zsuzsanna Szeles, Ágnes Siklósi

This paper critically reviews non-financial disclosure measurement methods, including content analysis, disclosure indices, and market-based measures. It identifies weaknesses such as subjectivity and a focus on quantity over quality, and a…

Ayoub Jroundi

This chapter examines the voluntary adoption of IFRS S1 and S2 through a case study of Air Canada, using neo-institutional theory. It finds that IFRS S2 is more readily adopted due to alignment with existing climate disclosure, while S1 pos…

Paulius Česlovas Jokūbauskas, Asta Šalienė

This study evaluates sustainability disclosure practices of listed companies in the Baltic States from 2021–2024 using GRI and ESRS standards. Findings reveal limited and uneven disclosure, with economic and social indicators underreported …

Anderson Yu

The PADV methodology introduces a governance layer for ESG by converting individual and corporate actions into verifiable behavioral data. It includes 30 standardized modules and a Proof Record mechanism that produces audit trails aligned w…