GX & Decarbonization Research

Amin ElSayed Ahmed Lotfy

This paper argues that ISSA 5000 has transformed sustainability assurance from a corporate reporting practice into a normative reference point for public accountability. Using institutional analysis and public accountability theory, it exte…

Perazich, Milan

A systematic census of Canada's public CO2 storage disclosures, focusing on Alberta's regulatory documents. It classifies the legal bases for publication and identifies vulnerabilities where disclosure could be withdrawn, plus non-public in…

Kelly, Mike

This paper defines 'Sustainability Opportunity Discovery' as a missing discipline in sustainability reporting, contrasting with the mature risk side. It proposes a definition, distinguishes discovery from assessment, outlines method require…

Maharani Dhian Kusumawati

This study systematically reviews climate-related disclosure research based on IFRS S1 and S2, analyzing 52 documents using bibliometric methods. It identifies six key theories including firm, contingency, and institutional theory, and reve…

(著者不明)

This study examines classification methods for non-financial information in integrated reports, contributing to the organization of disclosure practices. Specific methods and findings are unclear from the abstract, but it may offer insights…

Klimscheffskij M.

This paper examines the role of residual mix calculation in European electricity disclosure, using the RE-DISS project as a case study to assess its impact on reliability. It highlights methods to avoid double counting of renewable energy a…

A. Salakpi, T. Nassè, N. Launois

Ghana has rapidly built a sustainability disclosure architecture, but disclosure substance has not deepened. From 2023 to 2024, listed firms' alignment with TCFD/IFRS S2 fell from 29% to 19%, and external assurance halved from 50% to 25%. T…

Kern Alexander, Aline Darbellay

This paper examines the relationship between corporate disclosure regulation and sustainability. Specific details are unavailable, but it likely discusses how disclosure frameworks influence corporate sustainability practices.

Levan Sabauri, Anna Mempel-Śnieżyk, Anatolijs Kriviņš

This paper explores how to reflect the value chain in integrated reporting, proposing it as a tool for sustainability assessment. It offers implications for corporate disclosure practices, though specific methodologies and empirical results…

Do T.K.

This paper empirically examines whether mandatory sustainability disclosure affects corporate default risk in emerging markets. It analyzes how disclosure mandates reduce information asymmetry and influence credit risk assessment. Findings …

Niken Savitri Primasari, Endah Tri Wahyuningtyas, Heni Agustina +1

This study examines how XBRL adoption moderates the relationship between ESG metrics, financial performance (Tobin's Q, Z-Score), stakeholder perception, and stock valuation in the Indonesian market. Using a mixed-methods approach combining…

Nguyen Hoang Thai, Vu Van Huong

This study systematically reviews 205 articles (2010-2026) using the TCCM framework to analyze linguistic characteristics of corporate narrative disclosure, such as tone, readability, complexity, sentiment, uncertainty, and forward-looking …

Fanti Mariana Siburian, Elda Sianturi, Keren Eoudia Sitompul +2

This study analyzes the development of sustainability reporting based on GRI Standards, ISSB/IFRS S1/S2, and OJK regulations in Indonesia, using PT Pertamina as a case study. Using a descriptive qualitative approach, it finds a shift from v…

Beatriz Triane, Sandra Rafael, Margarida C. Coelho +5

This study benchmarks sustainability reporting in the global bicycle industry by analyzing 19 manufacturers' English reports. It finds strong convergence on the GHG Protocol (68%) and GRI Standards (53%), indicating normative isomorphism. E…

Irina V. Romanova

This paper examines non-financial reporting as an element of accounting and analytical support for managing sustainable development in the context of Russia's emerging national ESG regulatory model. It traces the evolution from voluntary, r…

Nichita E.M.

This paper empirically analyzes Romanian companies' preparedness for the EU's Corporate Sustainability Reporting Directive (CSRD). It reveals the current state and challenges of Romanian firms in meeting CSRD requirements, offering insights…

ten Hoor J.

This paper proposes RevPAM (Revenue per Available Meter) as a new performance metric for hotels to align with the EU's Corporate Sustainability Reporting Directive (CSRD). It argues that traditional RevPAR fails to capture sustainability as…

E. Voronova, M. Simonova

This paper analyzes information support for sustainability reporting in oil and gas companies, considering international and national regulatory frameworks. It proposes a two-circuit model and identifies improvement areas for Russian compan…

Selvans, Zane, Gosnell, Christina, Sharpe, Austen +4

This is a data release of PUDL, an open-source platform that integrates and standardizes US power sector data. It includes updates to EIA and FERC datasets, providing a foundation for decarbonization analysis and energy policy research.

Oppenheimer P.

This paper proposes the SPOTT index, a proof-of-concept measure for evaluating public sustainability disclosures by palm oil companies. It covers environmental, social, and governance aspects, enabling comparability across firms. The author…