GX & Decarbonization Research

Baginski L.

This paper assesses the completeness of greenhouse gas emission disclosure by Brazilian companies using information entropy. It identifies missing disclosure spots and provides insights for improving disclosure quality.

D. Zakharov, Olena Lagovska, Daryna Osipchuk

This paper proposes a conceptual framework for classifying, recognizing, and measuring carbon assets and liabilities under IFRS, given the lack of a dedicated standard. A comparative analysis of three approaches (IAS 38, IAS 2, IAS 37) reve…

I. Aristova, V. Tkachenko

This paper examines the right to information on the environmental footprint of products as a new dimension of digital human rights, analyzing EU legislation such as Digital Product Passports, the Battery Regulation, CSRD, and ESPR. It explo…

Yutong Ai

This study examines how data assetization affects carbon information disclosure quality in Chinese listed companies. Using signaling, stakeholder, and institutional theories, it proposes that data assetization improves disclosure quality th…

Yijin Wang, Hongzheng Ma

This study finds that voluntary adoption of ISSB-aligned climate disclosure is positively associated with firm value (Tobin's Q) and operational performance (ROA) among Asia-Pacific listed firms. Using difference-in-differences models, the …

Jingyuan Ding, Yuan Lu

This paper proposes a hybrid IoT-Hadoop-blockchain architecture for decentralized Measurement, Reporting, and Verification (MRV) of greenhouse gas emissions. It redefines carbon data as a continuously governed digital asset, leveraging Hype…

Dzakiyy Hadiyan Achyar

This study examines how xBRL-enabled climate disclosures affect banks' ESG financing using panel data from Indonesia, Malaysia, and Saudi Arabia (2011-2025) with a staggered difference-in-difference model. Results show that climate policy p…

(著者不明)

This paper introduces a global environmental database aimed at facilitating the use of environmental data for research and policy-making.

(著者不明)

This paper reviews the current status and future prospects of data infrastructure for responding to socio-environmental changes, including domestic and international examples and DATA-EX. DATA-EX is a Japanese initiative for sharing sustain…

(著者不明)

This paper reviews the current status and future prospects of EcoLeaf, Japan's Type III environmental declaration program based on LCA. It analyzes the adoption, challenges, and potential for reducing environmental impact across supply chai…

(著者不明)

This paper presents the second report on the development of a pluggable LCA system, focusing on its modular architecture and implementation. It demonstrates applicability to carbon accounting, including Scope 3 calculations.

Dirk Roethig

By 2026, around 50,000 EU companies will be required to produce detailed sustainability reports under CSRD. This article examines how this regulation reshapes capital allocation, investment strategy, and sustainable business practices.

V. Kumari, Waleed M. Al‐ahdal, H. Hashim

This study uses event study methodology to examine the stock market reaction to the implementation of the Corporate Sustainability Reporting Directive (CSRD) across 27 European Economic Area countries. Results show a significant positive cu…

Hagemeier L.

This paper empirically analyzes the actual demand for CSRD (Corporate Sustainability Reporting Directive) reports using web-tracking data. It quantifies the usage of disclosed information, offering insights into the effectiveness of disclos…

Rusu T.M.

This study assesses the environmental reporting maturity of companies in Romania according to the CSRD. The CSRD is the EU's Corporate Sustainability Reporting Directive; the analysis examines the actual state of reporting compliance.

Mavira Fitri Muliani, Siti Nur Hadiyati

This study quantitatively examines factors influencing carbon emissions disclosure for Indonesian chemical and raw materials firms listed on IDX from 2022-2024. Using GRI 305-based content analysis and multiple regression, it finds that ind…

Imen Khanchel, Naima Lassoued, Ines Bargaoui

This paper examines the impact of GHG emissions disclosure on stock liquidity, moderated by climate change risk. The findings suggest that disclosure improves market liquidity, but this effect is attenuated when climate risk is high.

Gonzalez Tablada N.

This paper presents case study evidence of initial compliance efforts for the Corporate Sustainability Reporting Directive (CSRD). It analyzes companies' preparedness and challenges, offering practical insights for practitioners facing CSRD…

Deshui M.

This paper empirically examines the relationship between D&O liability insurance and ESG disclosure among Chinese firms, finding that the presence of insurance influences the quality and quantity of ESG disclosure, highlighting the role of …

Damiano R.

This paper analyzes responses to the EU public consultation on sustainability reporting regulation, categorizing stakeholder stances through the lens of institutional logics. Findings reveal that divergences in regulatory design preferences…