GX & Decarbonization Research

Nur Kabib, Djoko Suhardjanto, Wulan Suci Rachmadani +1

This study develops an Unweighted Green Banking Disclosure Index (UGBDI) for Southeast Asian banks, addressing the lack of region-specific disclosure standards. By integrating local regulations and prior studies, it proposes 32 disclosure i…

Cynthia A. Williams

This article reviews emerging empirical evidence on the effects of mandatory GHG disclosure on corporate emissions reductions, examining whether disclosure is an effective climate policy tool. Studies from the UK and US show that mandatory …

(著者不明)

This paper investigates the disclosure practices of sustainability-oriented research and development (R&D) by companies. While specific methodology and findings are unclear, it aims to analyze how firms disclose their sustainability-related…

L. (Lucia) Sutiono, H. (Haryanto) Haryanto, A. (Amelia) Setiawan +36

This book, from an Indonesian accounting information systems class project, prepares students for PSPK 1 and 2 (effective 2027). Ten student groups analyzed operational activities (water, energy, waste, logistics, etc.) to design processes,…

Silvola, Hanna, Huang, Qinglan, Airola, Amos +1

This second report examines sustainability reporting among Finnish listed companies. Analyzing 172 firms, it finds that after CSRD implementation, average Walk scores (actual performance) improved by 15.7%, with Mid and Small Cap firms show…

Jianjia Chen

This study uses a difference-in-differences design to evaluate the EU CSRD's impact on high-polluting firms. While ESG scores rose post-reform, emission intensity and environmental scores showed only weak improvements, suggesting disclosure…

Milan Perazich

This paper provides a comprehensive census of public disclosures on carbon sequestration under the US Section 45Q tax credit, using primary EPA and IRS documents. It documents all facility-level reports (2016-2023) and IRS aggregate series …

Marshall Wellington Blay, James Tuffour, Bismark Ackah

Using a balanced panel of 139 countries (2011-2023), this study examines how financial sector governance influences the adoption of sustainability reporting standards. Fixed-effects, dynamic panel, and IV regressions reveal a significant po…

Amin ElSayed Ahmed Lotfy

This paper argues that ISSA 5000 has transformed sustainability assurance from a corporate reporting practice into a normative reference point for public accountability. Using institutional analysis and public accountability theory, it exte…

Dana-Simona Gherai, Mariana PIPIȘ, Diana Elisabeta Matica +1

This paper conducts a comparative documentary analysis of ESRS and ISSB standards, using qualitative thematic coding to map disclosure mandates, classify materiality definitions, and assess alignment. Findings show structural interoperabili…

Perazich, Milan

A systematic census of Canada's public CO2 storage disclosures, focusing on Alberta's regulatory documents. It classifies the legal bases for publication and identifies vulnerabilities where disclosure could be withdrawn, plus non-public in…

Kelly, Mike

This study codes item-level risk and opportunity disclosures in 40 mandatory ESRS and 30 voluntary VSME reports, finding risks outnumber opportunities by 2.32:1 (mandatory) and 2.93:1 (voluntary), with nearly two-thirds of voluntary reporte…

Kelly, Mike

This paper defines 'Sustainability Opportunity Discovery' as a missing discipline in sustainability reporting, contrasting with the mature risk side. It proposes a definition, distinguishes discovery from assessment, outlines method require…

Lemuel Kenneth David, Jianling Wang, Meiling Luo +1

This study examines the extraterritorial impact of the EU's CSRD on non-EU firms using a quasi-experimental design. Firms with higher EU revenue exposure experience lower cost of equity, improved liquidity, and expanded analyst coverage fol…

Maharani Dhian Kusumawati

This study systematically reviews climate-related disclosure research based on IFRS S1 and S2, analyzing 52 documents using bibliometric methods. It identifies six key theories including firm, contingency, and institutional theory, and reve…

(著者不明)

This study examines classification methods for non-financial information in integrated reports, contributing to the organization of disclosure practices. Specific methods and findings are unclear from the abstract, but it may offer insights…

(著者不明)

This paper examines the impact of integrated reports on a firm's cost of capital. It analyzes how disclosure quality affects investor decisions and potentially reduces capital costs. It may offer implications for Japanese corporate disclosu…

Paula Heeß

This dissertation examines how information systems support sustainable transformation, designing digital infrastructures for energy flexibility integration and Digital Product Passports (DPPs). It advocates proactive data orchestration for …

Gaia Balp

The European Commission's Omnibus I Initiative revises the CSRD to reduce reporting burdens by narrowing scope and postponing deadlines, but risks information gaps that could undermine SFDR and the EU sustainable finance architecture. The e…

Sharma R.

This paper examines how the CSRD affects sustainability reporting practices of German companies, analyzing changes in content, process, and assurance. It provides insights into regulatory diffusion, relevant for firms adopting ISSB/SSBJ sta…