GX & Decarbonization Research

Agnieszka Szulc‐Obłoza, Dominik Śliwicki, Monika Pietkiewicz +2

This study compares 15 stakeholder groups' ESG perceptions with management's financial materiality assessment in a European corporate group under CSRD. Intergroup differences appeared for selected environmental and social issues, while gove…

Silvia Solimene, Nathalie Colasanti, Carmela Gulluscio +1

This study examines how corporate legitimacy drives impression management in post-crisis sustainability reporting. Using longitudinal qualitative content analysis of Carnival Corporation's reports after the Costa Concordia disaster (2012–20…

Valentina Minutiello, Baschieri Luca, Patrizia Tettamanzi

A bibliometric and structured literature review of 148 peer-reviewed articles maps how digitalization reshapes sustainability reporting. It identifies six interrelated clusters and shows digitalization's dual role: boosting transparency, ef…

Besleaga, Andrei Nicolae

Six distributed-ledger designs spanning supply-chain certification, healthcare, paperless billing, recycling, telecom/EV roaming, and carbon-credit MRV. A shared Sustainability-First Consensus (SFC) profile encodes sustainability as verifia…

Andrew P. Yu

This guide maps 128 MME task positions to licensed IFRS Sustainability Disclosure Standards and SASB Standards source relationships and candidate UN SDG target routes. The mappings express potential analytical relationships between evidence…

Andrew P. Yu

This guide maps 128 MME task positions to IFRS Sustainability Disclosure Standards and SASB source relationships, and candidate COSO control-support relationships across internal control, ERM, and sustainability reporting. It identifies pot…

Andrew P. Yu

This guide maps 128 MME task positions to IFRS Sustainability Disclosure Standards and SASB Standards source relationships, and materiality-governed ESRS topic routes. It distinguishes authentic EU legal texts from EFRAG support materials, …

Andrew P. Yu

This guide maps 128 MME task positions to IFRS Sustainability Disclosure Standards and SASB source relationships, and candidate GRI topic and disclosure routes. It preserves the distinction between financial and impact materiality, without …

Andrew P. Yu

This guide provides a methodology to map 128 MME task positions to licensed IFRS Sustainability Disclosure Standards and SASB Standards source relationships, and candidate TNFD nature-related routes, including LEAP-related evidence relation…

Жиенбаева, Айсанем

This paper analyzes mechanisms for harmonizing environmental accounting and reporting internationally, comparing IFRS S1/S2, GRI, ESRS, SASB, and TCFD. It finds that aligned approaches enhance comparability and information quality, offering…

MOUSSAFIR Hasna

This paper proposes a unified conceptual framework to model how the CSRD and ESRS reshape corporate disclosure through double materiality. Integrating signaling, agency, legitimacy, and stakeholder theories, it argues that structural conver…

Jonathan A. Boyd

This paper examines the comprehensibility of sustainability reports by European retail and consumer goods companies, aiming to enhance disclosure quality and accountability. It likely highlights barriers such as complexity and jargon, advoc…

Vincent Gagné, Vicky Therrien

This brief offers a practical framework for selecting and implementing sustainability reporting standards (GRI, IR, SASB) based on five factors: primary stakeholders, legitimacy/transparency, industry expectations, regulatory context, and i…

Raluca Guse, Cătălina Gorgan, Elena-Mariana Glăvan +2

This exploratory multiple case study analyzes sustainability statements of six top Romanian listed companies under CSRD and ESRS for FY2024-2025. Using a 70-item coverage index and qualitative reading, it finds that disclosure coverage is s…

Duran R.E.

This paper discusses fintech data infrastructure designed to support ESG disclosure compliance, aiming to streamline data collection, integration, and reporting processes to ease regulatory adherence. Specific methodologies and case studies…

James Ako Oben

This study develops and validates a weighted disclosure quality index for measuring integrated reporting quality. It moves beyond compliance to assess qualitative aspects of corporate reporting, using South African data to confirm reliabili…

Loso Judijanto, Bintang Cahya, Rully Fildansyah

This study conducts a bibliometric analysis of sustainability reporting research related to IFRS S1 and IFRS S2, using Scopus data and VOSviewer. It finds that sustainability reporting serves as a central bridging term linking three cluster…

Jonida Carungu, Alessia Patuelli

This paper reports the construction of a dataset of 599 sustainability reports from major UK-listed companies (2015-2023), covering the top 10 by market cap in each ICB industry. Where standalone reports were unavailable, relevant non-finan…

Kathleen Maree Grey

This paper proposes NS-ESG, the first composite sustainability reporting standard for Network States—geographically distributed, digitally-native communities operating across sovereign jurisdictions. It addresses five structural gaps (legal…

Dorottya Sebestyén

This paper analyzes how EU non-financial reporting regulation, evolving from NFRD to CSRD, the 2025 Omnibus package, and the VSME, embeds SMEs through spillover mechanisms. It identifies three pathways: value chain transmission, financial g…