GX & Decarbonization Research

Park S.

This study examines whether banks' climate-related disclosures actually reflect their climate-related lending behavior. It questions the alignment between disclosure content and real financing activity, assessing whether frameworks like TCF…

G. Ormazabal

This paper argues that credibility in sustainability reporting cannot be secured by any single mechanism or actor but requires coordinated contributions from boards, capital providers, gatekeepers, and regulators. Their influence varies alo…

Florian Habermann, Thomas Janssen, Geert J.M. Braam

Event study of five CSRD/ESRS regulatory milestones using matched EU- and US-listed firms finds heterogeneous market reactions: CSRD events trigger negative reactions (perceived cost burden), while ESRS events elicit positive reactions (val…

Sara Stoilkova

Examines how Slovenian companies are transitioning to sustainability reporting under the EU CSRD. Offers empirical insight into how EU firms adapt to new mandatory disclosure obligations. Methodology and findings unverified as no abstract w…

Zihan Yuan, Lirui Yu

A longitudinal single-case study of Haier Smart Home using public disclosures, examining how ESG objectives are translated into executable, accountable operating responsibilities in a decentralized organization. It shows board oversight, cr…

Radwan Hussien Alkebsee, Ahsan Habib, Belal Ali Abdulraheem Ghaleb

An empirical study examining whether firms with environmental violations switch their sustainability assurance providers. It tests whether social trust moderates this switching behavior, offering insight into assurance independence and corp…

David Madon, Alan Duboisée de Ricquebourg, Warren Maroun

A global analysis of sustainability reporting and assurance practices from 2019 to 2023. It tracks the spread of reporting and third-party assurance across jurisdictions, offering baseline evidence on how disclosure infrastructure is maturi…

Muhammad Bilal Farooq

This study examines competition between accountant and non-accountant providers in the sustainability assurance market. Though the abstract is unavailable, it likely touches on assurance quality, independence, and market concentration—core …

Wolfgang Böhm, Warren Maroun

A discussion of the protracted path toward an international sustainability assurance standard. It examines the institutional and stakeholder frictions that slow convergence, in the context of IAASB's ISSA 5000 and related efforts. The piece…

Alan Duboisée de Ricquebourg, Warren Maroun, Sean van Zijl +1

A disclosure/accounting study examining the determinants and consequences of sustainability assurance. It likely explores firm characteristics driving assurance adoption and how assurance affects information credibility and investor assessm…

L. Hertati, Harry Suharman, Haryono Umar +2

A qualitative study examining illegal oil mining in South Sumatra through the lens of IFRS S1/S2 sustainability disclosure and environmental accounting information systems. Interviews and FGDs with 20 stakeholders show short-term profit ori…

DANIEL MATHEW DATONG, MAIMAKO NKURI LIVINUS, NYAHAS ILIYA SAMSON

This study examines whether firm size moderates the link between mimetic isomorphism and sustainability reporting compliance among 47 listed Nigerian manufacturers (2015–2024), using content analysis and regression. Firm size shows a highly…

Putu Purnama Dewi, Ni Komang Pebriyanti

Using panel data from 79 Indonesian energy firms (316 firm-year observations, 2019–2022), this study tests how governance mechanisms—institutional and managerial ownership, independent commissioners, audit committees, and board size—affect …

Feng Zhao, Xingchao Wang, Jiatong Jiang +2

Using Chinese A-share firms in pollution-intensive industries (2008–2020), the authors build a firm-level low-carbon transition disclosure (LCTD) measure from annual report MD&A text. Higher LCTD is associated with significantly lower subse…

Cazacova L, Yapicioglu B

This study analyzes LEED registration and certification in the UAE from 2006-2024, finding a 25.95% certification rate (584 of 2,250 projects). A Dubai case shows certified buildings represent only ~0.11% of building stock, and an illustrat…

Huang J.

This study empirically examines whether institutional investors' ESG concerns drive firms to increase ESG disclosure, using site-visit (investor engagement) data as the identification channel. It suggests investor monitoring and engagement …

Boulton T.J.

An empirical study examining how mandatory ESG disclosure affects information asymmetry and litigation risk for firms going public. It tests whether disclosure mandates narrow investor information gaps and reshape litigation exposure. Offer…

M. Mishra, Ashish Patel

This study quantifies the intensity of Extended Producer Responsibility (EPR) disclosure among India's BRSR-reporting firms and examines its association with financial performance. It probes the gap between disclosure volume and substantive…

G. Aleksin, Serhii Lubkovskyi, Viktoriia Chepka

Using 2015-2025 open-source data, the study compares five layers—corporate disclosure, labelled debt, sustainable fund flows, pricing signals, and real investment—to assess the gap between SDG commitments and actual capital allocation. Whil…

Samuel Antwi, Prince Yeboah Boateng, Edward Asumadu +1

A conceptual study examining how epistemic authority shapes sustainability assurance and the governance of circular economy accountability. It interrogates who holds authority and responsibility in assurance, offering theoretical implicatio…