GX & Decarbonization Research

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This paper discusses the significance of environmental information disclosure, examining the benefits for companies and its social importance.

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This paper discusses measures to promote responses to growing audit demand, likely driven by expanding sustainability disclosure requirements and the resulting need for assurance capacity.

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This paper discusses the importance of disclosing and assuring risk information in financial reporting. It examines the impact on investor decision-making and the role of assurance in enhancing credibility.

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This paper examines the role and challenges of certified public accountants in auditing corporate environmental and CSR information. It discusses audit quality, assurance levels, and framework standards, offering implications for Japanese p…

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This paper examines challenges in assuring CSR reports in Japan, analyzing quality, standards, and practical issues to enhance disclosure credibility.

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This paper analyzes the relationship between human rights and environmental due diligence regulations (such as EU CSDDD) and reasonable assurance of sustainability reporting. It examines challenges in regulatory requirements and assurance p…

Marin M.J.

This paper analyzes the strategic dilemma ExxonMobil faces in disclosing climate-related information, balancing transparency demands with competitive confidentiality. It offers insights into disclosure framework design and corporate communi…

Renzo Mori

This paper empirically demonstrates the existence of a reasonableness gap and a performance gap in the assurance process of GRI sustainability reports in Brazil. It analyzes differences in perceptions among three groups (assurers, reporters…

Aminu Hassan, Bashir Mahmood Baffa, Ahmed Jinjiri Bala

This dataset supports research on how persuasive language in sustainability assurance statements can be used as a strategy to manage stock price risk. It includes textual data from assurance statements and stock price information, enabling …

Puji Handayati, Tatas Ridho Nugroho, Yuni Yuningsih +3

This study analyzes the impact of climate change disclosure on audit quality using panel data from 50 public companies in Indonesia and Malaysia (2019-2024). Results show a positive effect of climate disclosure on audit quality, but sustain…

Volodymyr Metelytsia, Volodymyr Kraievskyi, Serhii Taran

This study compares sustainability reporting and assurance in 14 agribusinesses in Ukraine and Germany. Ukrainian firms show low double materiality integration and high greenwashing risk due to lack of independent verification, while German…

Rasmi Meqbel, Mohammad Alta’any, Salah Kayed +2

This study examines the effect of ethical business practices on sustainability assurance (SA) adoption and attributes using a sample of European STOXX 600 firms. Ethical firms are more likely to obtain SA and have broader assurance scope, b…

Yuxia Wang, Cao Wei, Rui Xue +1

This paper systematically reviews the literature on sustainability assurance, integrating motivations, theories, standards, and quality determinants. It identifies challenges such as limited stakeholder engagement and poor separation from f…

Çetin Akkuş, Elif Zeynep Özer, Özge Korkmaz +1

This study analyzes the association between sustainability disclosure depth (CTAE index) and firm performance (ROA, stock return volatility) in publicly listed tourism firms in Türkiye. Using fixed-effects models, no statistically significa…

Nematullayev Hamidullo, Worldly Knowledge Publishing Centre

This paper explores the strategic and operational paradigms of environmental accounting and green auditing within GRI and ISSB frameworks. It evaluates carbon asset valuation, the GHG Protocol, and environmental capitalized risk models, pro…

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This paper examines the role of battery passports in addressing greenhouse gas emissions and closed-loop recycling in the battery industry. Battery passports enhance supply chain transparency, enabling tracking of GHG emissions and improvem…

Agovino M.

This paper examines how selection bias in ESG reporting affects environmental performance and firm valuation. Self-selection distortions in reporting have critical implications for investor decision-making and regulatory effectiveness.

Alharasis E.E.

This paper empirically examines the impact of XBRL adoption on the quality of ESG disclosures in financial Jordanian SMEs. Findings suggest that XBRL improves the completeness and comparability of ESG reports, highlighting the role of digit…

Indira Priyadarshini Padhy Indira Priyadarshini Padhy, Pratik Prasad Mahapatra Pratik Prasad Mahapatra, Santosh Kumar Behera Santosh Kumar Behera +2

This paper provides an overview of India's Business Responsibility and Sustainability Reporting (BRSR) framework introduced by SEBI, replacing the earlier BRR. It aims to improve corporate transparency by integrating ESG performance into an…

Mariam Dauda, Casper Gate, Laura Enam Anyomi

This paper critically reviews low-carbon materials, Environmental Product Declarations (EPDs), and Buy Clean procurement policies in the U.S. manufacturing and construction sectors. It finds that alternative cements and recycled inputs offe…