GX & Decarbonization Research

Liliana Ionescu-Feleagă, Sînziana-Maria Rîndașu, V. Dragomir +4

Using hybrid content analysis and clustering of 139 sustainability-related accounting job ads from 18 EU countries (2024), this study examines how CSRD-driven reporting and assurance requirements reshape accountants' roles. It finds organiz…

CA Sachin Vaman Devare

SEBI's BRSR Core, introduced in 2023, mandates reasonable assurance on non-financial metrics for NIFTY 500 companies in a phased rollout. This paper examines how mandatory sustainability assurance affects capital allocation and market valua…

Chinmaya Bhat

This paper proposes a quantitative model linking GRI 3 impact materiality (severity and likelihood) with IFRS S1/ESRS financial materiality to compute a Double Materiality score. It adds an Operational Risk Score combining operational expos…

Ryan S. Mattson, Mamdouh El Oufy

This paper analyzes how industry partnerships moved satellite methane monitoring from research concept to an operational tool embedded in corporate decarbonization strategies. Using GHGSat collaborations with Aramco, Chevron, Shell and Tota…

Galuh Tri Pambekti

This study assesses whether ESG disclosure in Indonesia's non-financial sector effectively governs sustainability risk, using document analysis, FGDs with OJK officials, and AHP. It finds disclosures remain narrative, fragmented, and weakly…

Faidzulaini Muhammad, Wan Maryam Jameelah Wan Alias

A conceptual paper shifting focus from disclosure quantity to quality under Malaysia's phased IFRS S1/S2 adoption via the NSRF. Synthesizing agency, signalling, legitimacy, stakeholder and institutional theories, it builds an integrated dis…

Mo Ching Shirley Yeung, Chun Kei Tsang

A qualitative comparative content analysis maps disclosure requirements of the UNGC Communication on Progress and the HKEX Climate Disclosure Framework across thirteen thematic categories. Both cover governance, risk management and climate …

Vіktorіya Gonchar, Vladyslav Panashchenko, Olha Borshch +1

This paper develops an organizational and methodological approach to sustainability data traceability in enterprise digital reporting. It distinguishes traceability from accuracy across informational, procedural, and control-managerial dime…

Muhammad Rusli, Rahman Pura, Eva Marin Sambo

This study examines how the Fraud Hexagon framework influences sustainability reporting in Indonesia's palm oil sector, with stakeholder pressure as a moderator. Only pressure and opportunity significantly affect disclosure, and stakeholder…

Ankit Verma, Vikas Gupta

Using BRSR reports from 101 NSE-listed Indian companies (FY2023-24), the study builds a Sustainability Quality Index and applies hierarchical regression to test governance drivers. Traditional attributes (firm age, board size, board indepen…

Murat ÖZDEMİR

Using a 58-criteria framework based on Türkiye Sustainability Reporting Standards, the 2024 sustainability reports of listed Turkish cement firms were analyzed across 11 dimensions via descriptive statistics and hierarchical cluster analysi…

Mohit Gundwal, Nagendra Kumar Sharma

This study converts India's mandatory BRSR ESG disclosures into an adaptive supplier-governance decision framework. Combining Fuzzy BWM weighting with Fuzzy TOPSIS, it ranks eight listed Indian pharmaceutical firms across fourteen environme…

Chukwubuikem Kwazu

Argues ESG is not one legal object but a bundle of disclosure, governance, externality, due-diligence and product-claim issues requiring disaggregated rules. Compares UK, EU and US at a moment of regulatory reversal: EU's CSRD/CSDDD scope c…

Ngoc Toan Pham, Hieu Le Tran Trung

Using a 265-economy panel (2006–2020), this study estimates a dynamic FDI model combining the three ESG pillars with accounting and tax variables (IFRS adoption, audit quality, business disclosure, corporate tax burden) via fixed effects, t…

Manirul Islam

Using a 430-firm S&P 500 panel (2010–2024), the study estimates sustainability disclosure directly as a function of assurance and observable conduct. Assured firm-years show ~0.3 SD more disclosure conditional on ESG controversies, but high…

Ayush Mishra

CSRD simplification exempts 80% of EU firms from detailed ESG reporting, cutting disclosure granularity by 60%. This mixed-methods study finds recipient specificity of €100bn+ annual ESG donations drops 45–65%, raising money-laundering and …

V.M. Ivanytskyi

This paper frames the Governance component of ESG reporting as an object of accounting, analysis, and control. Drawing on CSRD, ESRS, IFRS Sustainability Disclosure Standards, and GRI, it systematizes key elements and proposes implementatio…

Rayman Dhaliwal

This paper critically examines India's BRSR framework introduced by SEBI as a shift toward comprehensive ESG reporting aligned with international standards and NGRBC. It evaluates BRSR's effectiveness in enhancing corporate accountability a…

Yishuang Xu

This study develops and validates the Disclosure Quality Index (DQI), a 120-point instrument measuring the completeness, specificity, comparability, and decision-usefulness of ESG reports. Applied to all 24 UK-listed REITs over four fiscal …

Macy Knutson, Tamara A. Lambert, Chad M. Stefaniak

A 3×2 experiment with nonprofessional ESG investors examines how voluntary sustainability disclosure strategy (unbalanced, balanced, balanced resolution) and third-party assurance jointly affect investment judgments. Balanced disclosure con…