GX & Decarbonization Research

W. Okere, Cosmas Ambe

This systematic review examines the alignment of South Africa's King V governance code with IFRS S1/S2 sustainability disclosure standards, highlighting a shift to outcome-based, assurance-driven policy. It proposes a board-level roadmap in…

(著者不明)

This paper examines conflicts in the concept of materiality in sustainability reporting, analyzing challenges arising from different standards and stakeholder perspectives.

null Meena C

This study presents a bibliometric analysis of IFRS adoption research from 2011-2025 using 320 documents from the Dimensions database. It reveals a surge in publications post-2016, with the US, UK, and India as leading contributors. Themati…

Amer Morshed, Bassam Maali, Ayman Bader

This paper examines metadata integrity in digital disclosures through a multilevel analysis of financial and ESG reporting structures. Without an abstract, specific findings are unknown, but the study likely informs data quality and compara…

Illia Mamaiev

This paper examines the legal mechanisms and institutional architecture of the EU Taxonomy and assesses its implementation prospects in Ukraine. It finds that Ukraine lacks a legally established national taxonomy and concludes that dynamic …

Serhii Ostapchuk, Lesia Voliak

This critical review examines the socio-economic consequences of mandatory sustainability reporting across countries, highlighting the EU's CSRD. It finds mostly positive long-term effects such as improved transparency and investor percepti…

Anderson Yu

PADV defines a standardized methodology to convert real-world participation into verifiable behavioral data. It aligns with ESG disclosure requirements (GRI, IFRS, COSO, QS Sustainability, Scope 3) and serves as a pre-audit data governance …

Aryan Singh, Amrita Kaur

This paper systematically analyzes the evolution of India's ESG disclosure regulation across six phases from BRR (2015) to BRSR Core (2023) and subsequent 2024-2025 technical standards. Using a novel Regulatory Maturity Framework (RMF) with…

Jie Peng, Jianmin Dou, Liping Li

This study empirically examines how peer effects in climate risk disclosure drive corporate green innovation. It analyzes the spillover impact of disclosure practices within industries and provides policy implications.

Maria Eduarda Lessa, Mariana Pargendler

This paper examines corporate climate disclosure in the Global South (Brazil, India, China, South Africa), comparing adoption of international standards. It finds diverse patterns: Brazil was first to adopt ISSB, China modified for double m…

Dzakiyy Hadiyan Achyar

This study examines how climate policy affects Islamic banks' ESG performance through the moderating effect of xBRL adoption. Using panel data, it finds that xBRL adoption significantly strengthens the positive impact of climate policy on E…

Aoife Brophy, Jordan Calverley, Astha Wagle +2

This paper analyzes the strategic role of systemic transition intermediaries in voluntary standards for net zero from a cross-sector perspective, providing insights into effective governance and management of voluntary net-zero standards.

Tijn van Gerven, Konstantinos Tsilionis, Baris Ozkan

This study investigates the digital and workflow challenges SMEs face in GHG emissions reporting under the EU's CSRD. Using document analysis and qualitative case studies, it identifies key barriers and proposes features for digital reporti…

null Mian Muhammad Niaz Shakir, null Dr. Qaisar Maqbool Khan, null Dr.Gohar Mahmood

This study uses a 30-country panel (2015-2024) to examine how governance effectiveness, regulatory quality, and corruption control affect green finance development, with sustainability reporting quality as a full mediator. Corruption contro…

Panjaitan, Leonard Tiopan

This paper analyzes the duality of sustainability reporting for Indonesian companies between GRI (impact-based) and IFRS/ISSB (financial risk-based) frameworks. It proposes a dual-track reporting approach amid OJK regulations and IAI's 2027…

Francesca D'Angelo

This paper proposes a conceptual framework analyzing how organizational culture interprets and implements CSRD requirements. Based on three dimensions—Purpose, Leadership, and Organizational Culture—it argues that culture acts as an enablin…

Anuradha Narendra Menon, Shamita Kumar

This study analyzes the evolution of sustainability reporting quality under India's mandatory BRSR regime. Using a longitudinal sample of 28 NSE-listed firms over three years, it validates the ICAI SRMM 2.0 maturity model against CRISIL ESG…

Solanki, Shyamal

This paper argues that the weakening of climate disclosure rules creates dangerous blind spots. It critiques recent US rollback, EU CSRD/CSDDD simplification, and deforestation-rule delays, highlighting gaps in Scope 3 emission tracking and…

Achmad Petersen, Shelly Herbert, Nabeelah Daniels

This study evaluates South African companies' readiness for ISSB standards via a case study. Findings show challenges in 'Strategy' and 'Metrics and Targets' but smoother transition for TCFD adopters. Change theory highlights need for inter…

Nabila Khairunisa, Nistianti Komalasari, Tiftalief Sapta Apriliasti +1

This study analyzes the implementation of IFRS S1 (ISSB standard) in the 2024 sustainability report of PT Dharma Satya Nusantara Tbk, an Indonesian company. Using a qualitative case study, it finds that while the company demonstrates commit…