GX & Decarbonization Research

(著者不明)

This paper highlights that, unlike financial statements, ESG disclosures rely on scientific measurements and third-party data, raising issues of trust and credibility. Using greenhouse gas inventories as an example, it proposes frameworks t…

(著者不明)

This paper describes the sustainability reporting landscape in Kenya, with mandatory GHG reporting deadlines: Scope 1 and 2 by 2027 and Scope 3 by 2029. It also mentions alignment initiatives in Nairobi.

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This study finds that the negative association between GHG emissions and firm value is mitigated when emissions disclosures are assured. It highlights the role of assurance in enhancing the credibility of GHG reporting and its impact on mar…

(著者不明)

Singapore's updated Climate Reporting and Assurance Roadmap adopts a phased approach to mandatory climate reporting from FY2025 and introduces external limited assurance. This paper proposes a channel-based framework to enhance the reliabil…

Patricia Ruffing‐Straube, Ute Merbecks, Inge Wulf

This paper analyzes circular economy disclosures of large European food-producing companies under ESRS E5 using grounded theory and targeted transparency theory. It finds that while firms report on production process changes, few provide in…

Nutan Zarapkar, Anirban Chatterjee, H. Rahemtulla

This brief introduces the IPSASB Sustainability Reporting Standard 1 (SRS 1) for public sector climate disclosure, using case studies from various geographies. It highlights challenges and strategies for adoption, emphasizing technical capa…

Edit L.M.

This paper conducts a content analysis of Hungarian companies' sustainability reporting practices in light of changing regulations, particularly the EU's CSRD. It examines how firms adapt their disclosures to evolving standards, offering in…

Olena V. Shyrobokova

This paper substantiates the ecosystem approach to IFRS, arguing that IFRS S1 and S2 standards integrate financial and non-financial reporting through a common conceptual framework. It shows that these standards treat non-financial factors …

Shaikh Afnan Birahim

This paper proposes a conceptual architecture to embed sustainability attributes within ERP systems to enhance ESG auditability and regulatory enforceability in emerging economies. Using SAP FI/CO as an illustrative example, it specifies th…

Macuda M.

This paper examines the state of voluntary assurance on sustainability reporting in European companies before the implementation of the CSRD. It investigates the prevalence, types (limited vs. reasonable assurance), and providers of assuran…

Boiral O.

This paper examines how external assurance of ESG disclosures affects investor and financial institution confidence. It analyzes the relationship between assurance quality and disclosure reliability, highlighting challenges in assurance sta…

Tatiyna Butenko, V. Butenko

This paper argues that Luca Pacioli's double-entry principle remains vital for ensuring reliability and internal control in mandatory sustainability reporting under ESRS, focusing on Ukraine. It provides practical examples of applying doubl…

D. Leshchenko

This paper specifies the role of internal audit in ensuring reliability and transparency of sustainability reporting in aviation enterprises. It systematizes key ESG indicators (CO2, green fuel, noise) and proposes an internal audit matrix …

Tarisai Maria Chatora, Romeo Yohane

This study examines the adoption of IFRS S1 and S2 among listed companies in Zambia, finding moderate adoption levels and a gap between awareness and implementation. Organizational capacity, technical readiness, and institutional pressure s…

Qian Liu, He Liu, Ming Qin +2

This paper analyzes China's proposed new climate disclosure paradigm, positioning it as a 'third way' distinct from existing international frameworks. It examines the potential impact on global sustainability governance.

Anderson Yu

This paper formally defines the Evidence Infrastructure Layer as a pre-disclosure transformation environment for generating structured, traceable, machine-readable sustainability evidence from real-world operational activities. Positioned a…

Kristina Rudžionienė, Diana Bachtijeva

This paper evaluates the quality of environmental and social disclosure among large Lithuanian firms from 2017-2024. Content analysis shows a rise in numerical information from 12% to over 70%, indicating that stricter regulation promotes q…

Carungu J.

This paper analyzes how global sustainability reporting standards (e.g., ISSB, TCFD) influence the discourse on policy and corporate disclosure within the EU. It examines interactions and harmonization challenges with the EU's own CSRD.

Papafloratos T.

This study evaluates waste management disclosures and CSRD readiness in Greek hotel CSR reports. It finds gaps in disclosure quality and strategic integration, offering recommendations for compliance with the new EU sustainability reporting…

Kulik A.

This paper analyzes stakeholder participation in the ISSB's consultation on the first exposure drafts for sustainability reporting, examining who participated, what comments were made, and how they influenced the standards.