GX & Decarbonization Research

Antonio Carlos Daud Filho, Glauco Augusto de Paula Caurin, José Reinaldo Silva +2

This study proposes an automated system using low-cost drones equipped with CO2 and methane sensors to collect greenhouse gas data and transmit it directly to a cloud repository via 4G. Proof-of-concept tests in an outdoor campus environmen…

Caccialanza A.

This paper analyzes the current state of sustainability disclosure and external assurance in the Italian agrifood sector. It examines how disclosure quality and assurance affect transparency, considering alignment with the EU Non-Financial …

Ayu Puspitasari, Ika Nur Azmi

This study examines the readiness of 41 Indonesian mining companies for ISSB standards (IFRS S1/S2) using content analysis. It finds 36.6% high readiness, 48.8% moderate, 14.6% low. Critical gaps include ESG-financial integration, scenario …

Sabbatucci A.

This paper examines the sustainability assurance landscape after the EU's CSRD, using scenario analysis to explore evolutionary pathways for assurance standards and practices. It addresses the growing demand for assurance due to stricter re…

Nakashima A.

This study examines firm-size heterogeneity in the effect of ESG disclosure on firm value under Japan's institutional reform. It finds that larger firms benefit more from disclosure, while smaller firms show weaker effects. Provides insight…

Villanova, Marcio

This report introduces the concept of Evidence Compression Risk: the probability-weighted financial exposure when regulatory evidence demands exceed a supplier's capacity to produce granular documentation. It analyzes how EU regulatory simp…

Sivakami B.U.

This paper assesses the readiness of MSMEs for green finance, focusing on reporting and compliance. It offers a practical framework for evaluating current practices and identifies key barriers, supporting the extension of climate disclosure…

Guerreiro M.S.

This paper analyzes early adopters of double materiality in Portugal, providing insights into the practical implementation of CSRD. It highlights the challenges and success factors in integrating both impact and financial materiality, offer…

Teracino E.A.

This paper examines how the EU's Corporate Sustainability Reporting Directive (CSRD) drives proactive management of sustainability data. It argues that CSRD requires companies to adopt forward-looking data collection, analysis, and disclosu…

Appelbaum D.

This paper explores audit methodology applying double materiality to attestation of ESG disclosures in financial statements. It presents a framework for enhancing reliability of sustainability reporting, with implications for investors and …

Benhayoun I.

This study examines the organizational readiness of Moroccan companies for adopting ISSB standards, highlighting challenges for implementing sustainability disclosure in emerging markets.

Matisoff D.C.

This study assesses the Carbon Disclosure Project (CDP) and examines convergence in environmental reporting among firms. It analyzes how CDP drives consistency and quality in disclosure, serving as a benchmark for corporate carbon reporting…

Sreekanth Muktevi, Yogesh Nagpal, R. Leela +1

This paper introduces a synthetic GHG emissions dataset (SGED-OFPOSDU) designed to support the integration of Open Footprint Protocol (OFP) with Open Subsurface Data Universe (OSDU) in energy sector reporting. The synthetic data can substit…

Martínez-Torres V.

This paper reviews regulatory developments under the EU's Delegated Regulation (EU) 2023/2772, which establishes the European Sustainability Reporting Standards (ESRS). It outlines corporate disclosure obligations for environmental, social,…

Primec A.

This paper analyzes the legal and managerial implications of the EU Corporate Sustainability Reporting Directive (CSRD) for corporate governance. It outlines CSRD requirements and proposes a governance framework for companies to implement s…

Yiming Wang

This paper critically reviews blockchain's role in enhancing ESG disclosure credibility through a risk-cluster lens. It identifies three risk clusters: MRV quality, privacy/accountability, and energy/cost/inclusion, and proposes a suitabili…

Issam Benhayoun

This study analyzes factors influencing Moroccan companies' intention to adopt ISSB standards using institutional theory. Using a hybrid SEM-ANN approach, it finds that mimetic and normative pressures are significant, while coercive pressur…

Yue Dong, Yuyang Wu

Using Chinese A-share listed firms from 2008-2023, this study finds that supply chain network centrality negatively affects corporate carbon information disclosure (CID) due to proprietary costs. Mechanisms include crowding out green innova…

Hasan Özçelik, Deniz Koçak, Ünal Eryılmaz

This study assesses provincial-level differences in awareness and competence regarding sustainability reporting among independent auditors in Türkiye using MRP-WSCI composite indicators. Findings show metropolitan provinces like Istanbul pe…

Zechen Yang, Xuelan Li

This study uses textual analysis of Chinese listed firms' annual reports to construct a climate risk perception index and examines its association with carbon emissions. It finds a positive relationship, suggesting disclosure reflects const…