GX & Decarbonization Research

Huang J.

This paper empirically examines how material ESG disclosure affects analyst forecast accuracy. Higher disclosure quality is associated with reduced forecast errors, highlighting the financial relevance of ESG reporting.

Sabina Račaitė

This study assesses the scope and quality of sustainability disclosures by Lithuania's three largest electronic communications companies (2022-2024) using a methodology based on the European Sustainability Reporting Standards (ESRS). Findin…

Ying Yang, Jingxuan Yang, Jinlei Liu +1

This study examines whether the establishment of intermediate environmental courts in China affects corporate climate-related disclosure. Using a staggered difference-in-differences design on Chinese listed firms from 2010-2022, it finds a …

Anuvinda Balan, L. Bernard, Md Baharul Islam

This paper presents an Augmented Reality (AR) system that visualizes Herc Rentals' carbon footprint (Scopes 1-3) as interactive 3D spheres. Users tap spheres to see category breakdowns and EPA equivalencies. A small user study (N=6) showed …

N. O. Loboda, О. М. Чабанюк

Proposes approaches to integrate ESG factors into accounting, financial reporting, and taxation systems of Ukrainian enterprises. Analyzes regulatory gaps, suggests a detailed chart of accounts with environmental, social, and governance sub…

(著者不明)

This document is part of the exposure draft of the Sustainability Disclosure Standards published by the Sustainability Standards Board of Japan (SSBJ) in March 2025. It outlines the direction of Japan's disclosure standards and will signifi…

(著者不明)

This document is supplementary material for the exposure draft of sustainability disclosure standards published by the Sustainability Standards Board of Japan (SSBJ) in March 2025. It aligns with Japan-specific SBT and TCFD frameworks, prov…

(著者不明)

Materials on the exposure draft of SSBJ's sustainability disclosure standards (March 2025). Based on ISSB but adapted for Japanese context, these standards will significantly impact listed companies' disclosure practices, covering climate a…

(著者不明)

This document summarizes the discussions of the FSA's Sustainability Disclosure Working Group on mandating climate-related disclosures in annual securities reports and the assurance framework. It covers the timing of SSBJ adoption and phase…

(著者不明)

This is the official page of the Greenhouse Gas Emissions Calculation, Reporting, and Publication System (SHK system) co-administered by METI and MOE. It outlines mandatory requirements for companies to calculate, report, and disclose their…

Azevedo G.

This paper analyzes the degree of compliance of Portuguese stock index companies with the EU Corporate Social Responsibility Directive (CSRD) regarding sustainability information disclosure. It assesses the quality and regulatory alignment …

Fedele M.

This paper examines how the Italian financial sector aligns with European sustainability reporting standards (CSRD/ESRS), identifying practical challenges and adaptation strategies. It highlights gaps between current reporting practices and…

Giacomo Rosini

This review systematically categorizes determinants of sustainability reporting quality, including regulation, assurance, and firm characteristics. It provides insights for future research and practice on improving the credibility and usefu…

S. Thomas Kim, Li Sun

Using a large US sample from 2002-2020, this study finds a positive relation between carbon emissions and the likelihood of non-GAAP earnings disclosure. The effect is concentrated in non-environmentally sensitive and low-tech industries, s…

WA Wan Ismail, Khairul Anuar Kamarudin, D Zainal

Using an unbalanced panel of 52,159 firm-year observations from 55 countries between 2010 and 2023, this study examines how board gender diversity and mandatory ESG reporting affect ESG performance. Gender diversity is positively associated…

(著者不明)

This paper presents case studies of Japanese companies' sustainability initiatives leveraging integrated reports. It analyzes how integrated reports facilitate disclosure of environmental, social, and governance information and stakeholder …

Shuaibu H. Manga, Sani Inusa Milala, Abubakar Mohammed Garba

This conceptual paper addresses the information gap in climate risk disclosure in commercial real estate acquisitions and valuations. It develops a policy framework for mandatory disclosure based on TCFD and ISSB standards, identifying four…

Wahidahwati Wahidahwati, Carissa Zayyanti Adi Putri

This study analyzes the influence of financial performance, governance mechanisms, and industry profile on sustainability report disclosure among Indonesian manufacturing companies listed on the Indonesia Stock Exchange from 2021-2023. Usin…

Chao Li, Alexander Ryota Keeley, Shunsuke Managi

This study examines how volume, sentiment, and topic-specific tone of environmental disclosure affect the market valuation of Japanese listed firms from 2016-2025. Greater disclosure volume and more positive sentiment are associated with hi…

Brigitte Bernard-Rau, Johannes Maximilian Freiling

This paper examines the alignment of the EU's Sustainable Finance Disclosure Regulation (SFDR) with impact investors' goals through semi-structured interviews. Findings reveal a regulatory-practice misalignment including reporting burden, a…