GX & Decarbonization Research

Silmy Auliya Zahra, Sofik Handoyo, Gia Kardina Prima Amrania

This bibliometric study analyzes 2,546 Scopus-indexed articles to map the intellectual structure and thematic evolution of research on CSR, ESG disclosure, green innovation, sustainability reporting, and environmental performance. Results s…

S. Abdelfattah, Tânia Menezes Montenegro

This study examines the association between Integrated Reporting (IR) quality and tax avoidance among South African listed firms (2012-2021). Using EY Excellence in IR Awards rankings, it finds no overall significant relationship, but a neg…

G. Niyazova, G. Menlibekova, U.Zh. Toyakova

This paper presents a theoretical analysis of sustainable development and higher education in the digital era, linking education quality to university social contribution and SDGs/ESG values. It examines quality assurance methodology using …

Hannah Menke, A. Elsheikh, Lingli Wei +2

This paper comprehensively discusses the role of machine learning (ML) in geoenergy projects (CO2 storage, geothermal, H2 storage, critical minerals, nuclear waste). It identifies bottlenecks such as scarce labels, uncertainty quantificatio…

Fahru Azwa Mohd Zain, Wan Amalina Wan Abdullah, R. Jaffar +1

This paper develops a framework to integrate data analytics into accounting curricula at Malaysian higher education institutions, targeting SDG and ESG competency gaps. A mixed-method study finds students skilled in Excel but lacking profic…

Dr. Gaurav Sehgal, Dr. Sushobhan Sengupta, Dr.Sayan Saha +3

This paper analyzes the regulatory and legal dimensions of global supply chains from a theoretical accounting perspective, focusing on trade compliance and governance. It presents a conceptual framework positioning accounting as a governanc…

Xiaodan Qi, Yuxin Chen, Hongyan Zhao +1

This study uses explainable machine learning (XGBoost with SHAP) to predict sustainable purchase intention for green prepared dishes based on 805 survey responses from Jilin Province, China. Predictors are organized into environmental cogni…

Razan Albaqali, Hessa Al-Fadhel

This study analyzes climate change disclosure (CCD) determinants using 212 carbon-intensive firms in the GCC region. Findings show low disclosure levels and limited external assurance. Firm size, GRI adoption, sustainability committees, and…

Navid Abdollahi, Mohammad Ataei, F. Sereshki +2

This paper reviews resource supply chain resilience metrics, focusing on the mining industry. It identifies seven key factors and 40 performance indicators, presenting a hierarchical framework to guide future research and practical resilien…

Deepti Bhargava, Dr. Sonali Sneha

This paper conceptualizes the pre-decisional accountability gap, the interval between accounting stimuli (e.g., audit observations, sustainability claims, whistle-blower signals) and formal accounting responses. It proposes the Inner Engine…

Андрій Вікторович Швагер

This paper analyzes the role of ISSA 5000 in shaping sustainability reporting audit. It highlights key features like framework neutrality, limited vs reasonable assurance, and expanded audit evidence. ISSA 5000 enhances consistency, compara…

Y. Kuzlyakina, V. Zamula, O. Kuznetsova +3

This study examines the Russian meat industry's progress toward SDGs (2, 3, 9, 13) and ESG integration. Using expert surveys and questionnaires, it identifies barriers and provides recommendations for sustainability enhancements.

Abdulkarim Hamdan J. Alhazmi, Sardar M. N. Islam, M. Prokofieva

Proposes the CMA Agentic AI Platform to address three governance challenges in Saudi Arabia's audit market. Segment 1 uses autonomous drone swarms for asset verification and ESG compliance monitoring via deep learning and thermal imaging. S…

О.П. Богомаз

This paper proposes a theoretical and methodological framework for an accounting and audit mechanism tailored to enterprise sustainable development management. It argues that traditional financial accounting is insufficient for reliable ESG…

Irina Cosnicean, Irina Raevscaia

This paper investigates how the quality of information in sustainability reports (accuracy, clarity, completeness, relevance, verifiability) affects stakeholder credibility. Through content analysis of reports from multiple sectors, it find…

B. Nyongesa, Martin Oulu, Daniel Wanjama +1

This study analyzes sustainability strategies and challenges of 18 community seed banks in Kenya, finding that over 80% are women-led, many diversify into agroenterprises, and they conserve neglected crops. Barriers include certification co…

K. Shirvanimoghaddam, O. Zabihi, Mojtaba Ahmadi +3

This paper reviews graphene applications and manufacturing challenges, presenting a roadmap emphasizing sustainability and circular economy. It highlights the lack of standards as a key barrier to large-scale production.

M. Wynn, P. Jones, Bilgin Metin

This study examines how large nanotechnology companies address challenges through CSR, finding limited recognition of nanotechnology impacts in their policies. It proposes an assurance-based framework using ISAE 3000 and ISO/IEC TS 5723 to …

S. Thunga, Mval Narasimha Rao, B. Krishnaiah +2

This study proposes a theoretical framework (DSACF) explaining how digital ESG communication affects investor trust and green finance behavior. It integrates sustainability accounting, stakeholder, legitimacy, signaling, and social learning…

Sih Indri Yuniasari, L. Purwanti

This systematic literature review maps the conceptual evolution of greenwashing in ESG practices, identifies detection patterns, and analyzes impacts on investor trust, firm value, and regulatory effectiveness. Using PRISMA, 35 articles (20…