GX & Decarbonization Research

Shivam Srivastava, Chirag Kothari, Usha Iyer‐Raniga +1

This paper identifies a governance gap in climate-compatible infrastructure (CCI) across financing (MDBs), performance assessment (IRTs), and disclosure (SRFs). It proposes the "MDB-IRT-SRF" nexus model for coordinated governance. A compara…

Carusone R.

This paper examines the role of intellectual capital disclosure in benefit corporations, navigating the transition from voluntary to mandatory sustainability reporting. It explores how intellectual capital reporting can contribute to the ev…

Alexandru Ioan Maca, Oana V. TIRDEA, Gina Elena ZLATE +1

This paper conducts a comparative analysis of the impact of EU Audit Regulation (No 537/2014) and CSRD on supervisory authorities in France, Germany, and Spain. Using 2024 annual reports, it examines how differences in supervisory architect…

Taina Tervonen, Laura Kainiemi, Jarkko Levänen

This paper analyzes the impact of the EU's CSRD on corporate sustainability reporting as an enforced institutional change. Based on interviews with Finnish companies and EU professionals, it highlights how the CSRD as a regulative element a…

Joon-Soo Han

This study examines how amendments to EU sustainability reporting standards (CSRD/ESRS) affect corporate disclosure practices, evaluating changes in reported information and corporate strategies, and discussing regulatory effectiveness and …

Sauer S.

This paper empirically demonstrates how organizational life cycle assessment (O-LCA) can be used to meet the data requirements of the European Sustainability Reporting Standards (ESRS). Through a case study, it shows that O-LCA can efficien…

Erepamowei Ozogu, Lawson Okpoegberi. Ogidiga

This study empirically examines whether corporate governance quality predicts emissions data accuracy in climate reporting. Using panel data of 120 firms from 2019-2024, it measures accuracy as deviation between self-reported emissions and …

Christian Bux, Pasquale Giungato, Serena Sebastiani +1

This study examines the integration of the CSRD and double materiality in a hydroponic agriculture company, using it as a decision-making tool for ESG management and reporting. Through stakeholder engagement and value chain analysis, it ide…

Vâlcu E.N.

This paper explains the key points of the EU's Corporate Sustainability Reporting Directive (CSRD) and Corporate Sustainability Due Diligence Directive (CSDDD). These directives mandate sustainability reporting and due diligence for compani…

Adisa M.O.

This paper analyzes how compliance with the EU Corporate Sustainability Reporting Directive (CSRD) can drive sustainability leadership among ICT firms. It explores how meeting CSRD requirements may push companies beyond mere disclosure towa…

Čufar M.

This paper empirically analyzes how mandatory environmental disclosures in EU corporate sustainability reports affect firms' regional embeddedness in green economic systems. Using firm-level data, it examines the effects of disclosure requi…

Jan Philip Boeckers

This paper analyzes the hidden costs of KPI complexity in sustainability reporting on corporate green incentives. It examines how complex metrics affect firm behavior and potentially undermine emissions reduction efforts.

Lamia El Bouanani

This paper examines the mechanisms through which international sustainability reporting standards (e.g., ISSB) are integrated in emerging markets. It analyzes adoption processes and institutional barriers, offering insights for global discl…

John Finch, Li Xiang

This paper discusses system integrity in sustainability reporting across materiality, transition, and stewardship. It provides a framework to enhance reporting quality and bridge corporate practice with regulatory requirements.

XIONG ZHOU, Mohd Haniff Zainuldin

This paper constructs and validates a policy-guided vocabulary for measuring corporate online ESG disclosure, contributing to qualitative assessment of ESG reporting.

Jan Hohberger, Dimitri Simonin, Emmanuelle Reuter

This global study examines the deterrent effect of mandatory ESG disclosure regulations on corporate ESG incidents, testing whether regulatory enforcement improves corporate behavior and reduces negative ESG events.

Danijela Ćirić Lalić, Uglješa Marjanović, Bojan Lalic +1

This paper explores the intersection of ESG and project society, proposing LPA (Life Project Assessment) as the microfoundation of sustainability reporting capacity. It analyzes the micro-level mechanisms of reporting capacity formation, pr…

Jiayi Li, Meini Han, Xin Bao +1

This paper examines how corporate integrity culture influences narrative disclosure strategies in Management Discussion and Analysis (MD&A). It analyzes whether firms with strong integrity cultures engage in more transparent disclosure prac…

Gjosphink Putra Umar Sakka, Omasrianto Omasrianto, La Ode Safarudin +2

A narrative review of ESG disclosure and integrated reporting literature (2019-2025), analyzing global trends including the adoption of GRI, SASB, TCFD, and ESRS, the shift from voluntary to mandatory disclosure, and impacts on firm value. …

Sanketkumar Babubhai Vachhani, Dr. Dineshkumar Ramjibhai Chavda

This study analyzes environmental disclosure practices of six Indian pharmaceutical and chemical companies using an Environmental Disclosure Index (EDI) from their 2025-26 annual and BRSR reports. All companies achieved maximum scores, indi…