GX & Decarbonization Research

null Wu Huihui, Hasani Mohd Ali , null Hazlina Shaik Md Noor Alam

This study compares materiality in environmental disclosure under US and Chinese securities laws. The US uses a financial materiality standard, while China adopts double materiality considering both financial and environmental/social impact…

Quentin ARNAUD, Sophie GIORDANO-SPRING, Pierre CHOLLET

This paper analyzes the impact of EU Taxonomy Regulation disclosures on mutual fund ownership using STOXX Europe 600 firms data from 2021-2022. High eligible revenues correlate with lower conventional fund ownership, while high alignment ra…

Thomas Sterner, Dallas Burtraw, Jos Delbeke +3

This paper reviews 20 years of the EU Emissions Trading System (EU ETS), the world's largest carbon market. It highlights how the system evolved from initial price collapse to effective emission reductions through the Market Stability Reser…

Muhammad Sani Khamisu, Ratna Achuta Paluri

This paper systematically maps ESG materiality assessment literature using co-citation, keyword co-occurrence, and thematic analyses, identifying four historical and five current clusters. It underscores the need to understand double materi…

Anderson Yu

The PADV methodology introduces a governance layer for ESG by converting individual and corporate actions into verifiable behavioral data. It includes 30 standardized modules and a Proof Record mechanism that produces audit trails aligned w…

Elena Rivo-López, Mónica Villanueva-Villar, Carmen Pardo-López +1

This study presents a hybrid literature review combining bibliometric mapping and structured review of 257 articles on environmental sustainability reporting from 2005 to May 2024. It identifies four research clusters: sustainability accoun…

Atif Mahmood, Asad Mehmood, Simone Terzani +2

This study examines the effect of ESG disclosure on firm value using panel data of EU firms from 2014 to 2024. It finds that although average ESG disclosure scores decreased after the CSRD issuance, ESG disclosure has a significant positive…

Riska Handani, Syahril Djaddang

This paper systematically reviews how four assurance dimensions (existence, provider, level, scope) of sustainability reporting affect greenwashing. Analyzing 20 peer-reviewed articles (2020-2025), it finds that high-quality assurance enhan…

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This paper positions carbon pricing as a crucial tool for cross-border carbon regulation and the green transformation of the global economy. It likely discusses mechanisms for international carbon price adjustment and the need for policy ha…

Emil Dimanchev

This paper argues that for European climate policy to be effective, a carbon price on imports is essential. It emphasizes the importance of border carbon adjustments like CBAM to prevent carbon leakage and maintain competitiveness. It exami…

Amintas Brandão, SARAH Klopatek, Lisa Rausch +4

This paper presents a new corporate accounting methodology for calculating supply chain deforestation emissions in Brazil's meatpacking sector. It enables accurate Scope 3 reporting and deforestation risk assessment, serving as a potential …

Catarina Cepêda, Albertina Paula Monteiro, Beatriz Aibar‐Guzmán

This study examines the impact of institutional ownership on ESG decoupling—the gap between ESG disclosure and actual performance—using an international sample of 3,465 firms from 2009 to 2023. It finds that long-term institutional investor…

Bolognesi, Enrica, Burchi, Alberto, Goodell, John W. +1

Analyzing European and US listed firms from 2012-2020, this study examines how stakeholder pressure affects ESG transparency under voluntary vs. mandatory disclosure regimes. In Europe, mandatory regulation (EU Non-Financial Reporting Direc…

Salimov, Mirzohid Abdigofirovich

This article examines the growing importance of sustainability standards in accounting, focusing on GRI, SASB, and IFRS Sustainability Disclosure Standards. It analyzes how these frameworks enhance reliability, comparability, and accountabi…

Taihao Cao, Bangjie Lin, Zimin Wang

This paper empirically examines how mandatory environmental disclosure policies affect earnings quality and ESG performance. Firms with higher earnings quality show stronger ESG outcomes post-mandate, especially in high-impact industries. I…

Peter Okoye, Fadzlina Mohd Fahmi, Mazurina Mohd Ali

This study conceptually synthesizes how IFRS S1/S2 can enhance ESG disclosure quality and investor confidence. A systematic review of 44 peer-reviewed articles (2021–2025) identifies comparability, readability, and assurance as key mechanis…

Dr. x Kiran Kumar A C, Dr. Girish V

This paper analyzes the impact of green bond issuance, ESG-linked loans, and sustainability-indexed equity ownership on corporate carbon intensity and emissions using panel data from over 2,400 firms across 42 countries. Using difference-in…

Sandra Tenorio-Salgueiro, Milagros Vivel-Búa, Rubén Lado-Sestayo +1

This paper reviews major regulatory frameworks and sustainability reporting standards, including ISSB's IFRS S1 and S2, CSRD/ESRS, and GRI, highlighting the lack of harmonization. It discusses challenges for companies, investors, and regula…

Dr.Rachana Saxena, Hashim Khan, Dr.Mohsina Hayat

This paper critically examines how AI is reshaping corporate sustainability reporting and green accounting. It analyzes AI applications such as automated carbon accounting, environmental footprint analysis, real-time monitoring, and AI-assi…

Ahmad Faizal Mohd Yusof, Hasti Widyasamratri

This review article synthesizes the three pillars of ESG (environmental, social, governance) and analyzes why ESG scores differ across rating agencies (MSCI, Sustainalytics, Refinitiv) due to variations in metric selection, weighting, data …