GX & Decarbonization Research

Muhammad Mubashir Hussain

This study evaluates corporate reporting quality (CRQ) by integrating financial and sustainability reporting quality for early adopters of IFRS Sustainability Disclosure Standards. Using purpose-built indexes, it quantifies qualitative disc…

Selvans, Zane, Gosnell, Christina, Sharpe, Austen +4

Quarterly release of PUDL, updating and expanding US electricity and gas data from EIA, EPA, FERC, etc. Includes new Puerto Rico EIA-860M data, new EPA MATS dataset, and fixes to FERC Form 714 balancing authority codes. Also improves data q…

Zehua Tian

This record provides replication code and aggregate results for a study on how regulatory visibility affects carbon disclosure in China. It documents CSMAR data retrieval and construction of 2019 registry exposure, enabling researchers to r…

Pangaribuan, Hisar, purnama, yunus indra, Sihombing, Jenny +1

This study conducts a bibliometric analysis of 1,407 sustainability reporting (SR) publications from Scopus (2016-2026) using VOSviewer. It identifies eight thematic clusters covering strategic disclosure, transparency, governance, integrat…

Jørgen Kjøsen Lindgren

This perspective argues that companies removed from the CSRD's scope will still face stakeholder demand for sustainability information. Reporting under ESRS, especially double materiality, supports internal sustainability management, so rep…

Nan Deng, Xi Chen, Giovanna Michelon

This paper empirically investigates investor perceptions of mandatory sustainability reporting standards. Co-authored by researchers from the University of Bristol and the University of Padua, it analyzes how the adoption of such standards …

Nikki Wright, Richard Gordon

This practical guide explains why and how to produce a sustainability report. It covers the evolution of reporting, global frameworks and regulations, handling target changes amid renewable energy development, and leveraging the report to r…

Daniela Preite, Camilla Falivena, Emanuela Scarpellini

This study content-analyzes 2022 reports of 33 European-listed fashion companies to assess CSRD readiness and alignment with ESRS requirements. Findings show relatively high readiness but gaps in some material topics, offering practical ins…

Idorenyin J. Okon, Olabamiji Atanda, Adeolu O. Adewuyi

Machine-readable disclosure has become the default in major capital markets, but LLMs, IFRS S1/S2 digitalization, and a shift to emerging markets unsettle prior consensus. A PRISMA review of 362 studies (2006-2026) using the MRD Stack frame…

Mo Zhang, Jessica Yang

This study examines the impact of the SEC's iXBRL mandate on financial reporting complexity using 14,424 firm-year observations and a staggered DID design. iXBRL adoption significantly reduces reporting complexity, driven by a decline in di…

Chi FAN

This paper examines how the twin transition of digitalization and decarbonization reshapes green trade cooperation in the Belt and Road context. It analyzes mechanisms like CBAM, Ecodesign rules, and Digital Product Passports (DPP) that emb…

Harri Moora, Mariliis Haljasorg, Sirli Pehme +2

This study examines readiness of garment manufacturers for EU ESPR and Digital Product Passport (DPP) requirements, using surveys in Pakistan, Bangladesh, Turkey and a case study of upcycled garments for Estonia's Paris 2024 team. It identi…

Anni Larkomaa

This thesis explores how companies can maximize the business value of the EU Battery Passport, mandated by 2027. It proposes data collection methods and usage strategies for EV batteries, including a SWOT analysis of digital product passpor…

Snejana Bacheva, Roumiana Pozharevska

This paper analyzes the UK's approach to developing a sustainability disclosure framework, examining the introduction of UK SRS S1 and S2 standards in the context of global developments such as CSRD and ISSB. It argues that these standards …

Stamatios K. Chrysikopoulos, Panos Chountalas, Αλεξάνδρα Αλεξανδροπούλου +1

This study examines double materiality disclosure structures during early CSRD/ESRS implementation, analyzing 2024 sustainability statements from seven European oil and gas companies. Using qualitative content analysis, it finds impact-rela…

Eda Oruç Erdoğan, Murat Erdoğan, Durmuş Acar +1

This study challenges the assumption that climate disclosures directly translate into financial statement impacts, proposing a three-stage judgement-based connectivity framework linking IFRS S1/S2 disclosures to recognition, measurement, an…

Jámbor A.

This paper investigates the preparedness of Hungarian public interest entities for the CSRD through interviews, revealing hidden complexities in sustainability reporting. It highlights challenges in interpreting disclosure requirements and …

SAMPAIO, Thicia Stela Lima, SILVA, Germana Nascimento da, OLIVEIRA, Maria Larisse da Silva +1

This article analyzes the impact of sustainability reporting on the new paradigm of accounting statements, in the context of Brazil's CVM Resolution 193/2023 adopting ISSB standards (IFRS S1/S2). It argues that converting non-financial data…

Albert Tan

This paper argues that ESG disclosure reliability is an institutional outcome, proposing a channel-based framework with four elements: legal vehicle, actors, procedural pathways, and sanctions. It operationalizes a 0-2 Accountability Channe…

Mangiuc M.D.

This paper analyzes the EU's Corporate Sustainability Reporting Directive (CSRD) as a paradigm shift from voluntary sustainability reporting to a legal requirement. It examines the directive's requirements, scope, and implications for compa…