GX & Decarbonization Research

Isabel Sánchez, Salvador Marín‐Hernández, Esther Ortiz Martínez +1

Using 600 European firms (2015–2022), this study tests how climate change disclosure and external assurance of sustainability reports affect the likelihood of receiving sustainability awards. Assurance significantly improves disclosure comp…

Finn Wendland

Using difference-in-differences on German job postings (2018–2023), this study examines how the EU CSRD affected corporate hiring for sustainability reporting roles. Hiring rose significantly after the CSRD proposal and as the first complia…

Felipe Zúñiga, Roxana Pincheira, María Gatica +1

Using 290 firm-years (2022–2023) under Chile's mandatory dual regime (NCG 461), this study builds framework-anchored quality indices for Integrated Reporting and SASB. IR and SASB quality are only weakly correlated with an insignificant int…

Azizov, Mirodil, Boltaboyev, SH.SH.

This article examines the shift to IFRS 18 and the ISSB's push for global sustainability disclosure standards, alongside the principles- vs rules-based debate. Using Uzbekistan as an emerging-market case, it combines accounting and institut…

Liebrich Hiemstra

The EU General Court dismissed Austria's challenge to the Complementary Climate Delegated Act, which classifies certain nuclear and fossil gas activities as taxonomy-eligible transitional activities. The ruling confirms these may qualify as…

Widyaningsih Azizah, Eka Sudarmaji

This systematic review synthesizes 154 studies on how public enterprises comply with IFRS S2 carbon disclosure across voluntary, mandatory, and early-enforcement phases. It finds larger, state-affiliated firms in jurisdictions with pre-exis…

Nicola Fiore, Stefano Marciano, Giuseppe Scandurra +1

This study empirically assesses how far the sustainability disclosure of the 20 largest EU banks aligns with integrated reporting principles, as a proxy for voluntary disclosure quality under CSRD. Consistency is generally high but varies w…

Eko Putri Setiani, Fuad Rakhman

This study examines how sustainability committees, external assurance, and national human development drive IFRS S2-aligned climate-related metrics disclosure, conceptualized as 'hard' quantitative disclosure. Using HLM on 61,174 firm-year …

Anschi De Wolf, Heidi Vander Bauwhede, Philippe Van Cauwenberge +1

Drawing on rational choice theory, this study analyzes participation frequency, intensity, and tone extremity across interest groups and regions in the IAASB's public consultation on ISSA 5000. The process is dominated by accounting-profess…

Pedro Manuel Gonçalves DOMINGUES

This narrative review examines the digitalisation of non-financial and ESG reporting in Europe, focusing on SMEs and implications for Portugal. It analyses how digital infrastructures (XBRL, ESEF), regulatory frameworks, and organisational …

Moses O.

A tri-jurisdictional study comparing corporate readiness for mandatory climate-related disclosures through governance attributes in Australia, New Zealand and the UK. It examines how differing regulatory regimes shape board and management e…

Hadro D.

This paper examines circular economy disclosures by automotive firms under CSRD/ESRS E5, distinguishing symbolic (box-ticking) from substantive reporting. It interrogates whether mandatory EU disclosure drives real circular-economy action o…

Zhang Q.

An empirical study examining how mandatory ESG disclosure affects price discovery efficiency across global markets. It analyzes whether disclosure mandates reduce information asymmetry and improve market informational efficiency, comparing …

Lise W.

This paper examines how electricity generation attributes (source mix and origin data) are tracked and recorded in Europe. Europe's Guarantees of Origin and residual-mix frameworks shape corporate renewable procurement and the reliability o…

Ruiz Manuel I.

A quantitative assessment of major corporate climate action initiatives over their first five years. It evaluates whether participating firms' commitments translate into real target-setting and emission reductions, finding mixed progress ac…

Pinto-Braga R.

This paper examines how EU listed companies respond to mandatory environmental disclosure regulation through an institutional lens. It analyzes how regulatory, normative, and mimetic pressures shape disclosure quality and scope, offering ev…

Salma Charifa Kartout, Hanen Khemakhem

A qualitative study of 25 semi-structured interviews with Canadian professionals examining how external auditors' roles evolve with IFRS S1 and S2. The new standards expand auditors' accountability in ESG assurance and certification, likely…

Rüdiger Veil

This piece addresses Article 5 of the EU Sustainable Finance Disclosure Regulation (SFDR), covering transparency requirements for environmentally sustainable investments in pre-contractual disclosures and periodic reports. It sets out how f…

Ewa Jastrzębska, Agata Lulewicz-Sas, Joanna Godlewska

This qualitative study uses semi-structured expert interviews and thematic analysis to examine ESG reporting challenges under EU regulatory uncertainty from simultaneous CSRD/ESRS implementation and Omnibus revisions. Experts value standard…

Christy A.

Proposes a dynamic framework to align corporate climate reporting and action with global climate targets such as the Paris Agreement. It aims to close the gap between disclosure and real decarbonization by continuously assessing target alig…