GX & Decarbonization Research

Agustini A.T.

This paper provides a bibliometric analysis of climate-related disclosure literature and critically evaluates measurement methods. It identifies research trends and assesses the validity and challenges of current measurement approaches, off…

Vishnu Nampoothiri M.

This paper analyzes how the implementation of assurance under the Corporate Sustainability Reporting Directive (CSRD) is fragmented due to varying national standards and scope choices. It highlights that inconsistencies across member states…

Carungu J.

This paper analyzes tensions between EFRAG and ISSB regarding sustainability reporting standards and explores opportunities for convergence. It contrasts their approaches and discusses implications for corporate disclosure and global compar…

Kuzwayo B.

This scoping review systematically maps existing research on ESG disclosure practices, identifying trends and frameworks such as TCFD and ISSB. It highlights the prevalence and quality variations in climate-related disclosures, offering a r…

Ding Q.

This paper proposes a data transmission network design for greenhouse gas emission inspection. It aims to improve the efficiency of collecting and transmitting emission data, supporting accurate emission measurement.

Irina Golocialova

This paper proposes a model applying Agreed-Upon Procedures (AUP) under ISRS 4400 (Revised) to verify ESG indicators mandated by CSRD and ESRS. Through selective verification of data such as CO2 emissions and workforce diversity, it offers …

Gabriel Vasilescu, Larisa Basica, Cristina Tatarcan +1

This article examines practices for disclosing OPEX, CAPEX, and turnover in line with the EU Taxonomy, highlighting common challenges such as data collection, interpretation of technical criteria, and internal controls. It provides guidance…

Shatha Akram Ahmed

This paper empirically analyzes the impact of carbon emissions disclosure under IFRS S2 on the firm value of Iraqi oil companies. Using data from 60 managers across 10 firms for 2019-2024, regression analyses reveal a significant positive l…

Elena Fleacă, Theodora Mihaela Doltu, Beatrice Leustean +1

This paper examines differences in ESG reporting between large companies and SMEs using the ESRS framework. Through qualitative content analysis, it finds significant disparities in reporting scope, data granularity, stakeholder engagement,…

Manisha Sinha

This study analyzes ESG metrics in annual reports of Bhutanese listed companies and benchmarks them against Indian BRSR reports. It finds ESG reporting in Bhutan is nascent lacking a framework, and recommends developing one consistent with …

Svyetlana Grishkina, K. Toletova

This paper examines the practice of ESG information disclosure by FMCG companies, analyzing sustainability reports of a former subsidiary of an international company and a domestic group. It identifies trends in the development of approache…

Ericke Fridatien, Annisa Sila Puspita, Marah Ammar

This bibliometric review of 1,891 Scopus records integrates trends in environmental accounting and corporate disclosure research. Since 2015, rapid growth led by Chinese, U.S., and Australian authors, with strengthening international collab…

Daniel Nenguke, Filip Dudek, Ali Ahmed

This paper identifies the 'Green Premium Paradox' where investors pay extra for ESG-labeled stocks without verifying the quality of sustainability claims. It introduces a Disclosure Fidelity Index and the 'Green Accounting Illusion' bias, u…

Marian Jalencu

This paper explores the shift from voluntary sustainability reporting to regulated assurance, focusing on the EU CSRD and ESRS. Using qualitative content analysis of policy documents, it finds that mandatory assurance enhances credibility, …

Dirk Roethig

This paper examines the Corporate Sustainability Reporting Directive and European Sustainability Reporting Standards, which will require around 50,000 EU companies to produce detailed sustainability reports by 2026, and their implications f…

Gordillo Gutiérrez, Guadalupe Adriana

This paper compares IFRS S1/S2 with GRI and TCFD across three dimensions: materiality concept, primary audience, and integration with financial information. It finds that GRI uses dual materiality (both impact of environment on company and …

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This paper provides a detailed analysis of IFRS S1 and IFRS S2, the two inaugural ISSB standards. It compares their requirements with existing frameworks like TCFD and CDP, and offers practical insights for implementation. The article also …

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This study examines the relationship between shareholder-supported climate disclosure proposals and director election outcomes. It finds that investors who support such proposals are more likely to vote against directors at firms lacking ad…

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This paper provides early empirical evidence on mandatory sustainability reporting under IFRS S1 and S2. It analyzes disclosure quality and market impact, assessing the effectiveness of the regulation.

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This paper critically examines the link between mandatory disclosure and environmental performance, finding that disclosure alone does not guarantee sustainability or accountability. It highlights the need for better design of reporting fra…