GX & Decarbonization Research

Gevan Naufal Wala, Fergisa Rindang Primadi

This paper analyzes the link between sustainability reporting and capital market reactions through a financial accounting lens, and evaluates Indonesia's regulatory framework against global disclosure standards. It finds market reactions ar…

A. Pop, Alina Ioana Bogătean, Alexia Elena BĂLAN +1

This study examines the auditor's role in non-financial reporting by comparing the 2023 sustainability reports of OMV Petrom and Lukoil. Framed by the CSRD and the European Green Deal, it qualitatively reviews ESG disclosure practices and a…

Omena Obehi Igbinoba, Ivie Eloghosa Ogbeide

Using 103 Nigerian listed non-financial firms (2012–2023), this study examines how environmental, social, economic, and governance disclosures affect audit report lag. Environmental and social disclosures shorten reporting lag, while econom…

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…

Cong Mu, Ying Han Fan, Hadrian Geri Djajadikerta

Through 40 semi-structured interviews with Chinese sustainability reporting preparers and assurance providers, this study applies framing theory to examine corporate governance roles in sustainability assurance. It identifies six governance…

J Sophia Rosaline, D.Praveena

This study examines how carbon footprint disclosure shapes consumer behaviour through trust, environmental concern, brand credibility, and purchase intention. Using questionnaire data and SPSS analysis, it finds transparent carbon labelling…

Shafaq Ashraf, Edward Clinton, Antonina Scheer

This paper examines the negative social impacts of corporate decarbonisation activities, such as renewable energy projects and transition mineral mines, on local communities. Combining academic literature with empirical corporate disclosure…

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…

Moustafa Zaki

This study statistically examines how accounting disclosure on carbon neutrality shapes the link between audit committee characteristics and financial reporting quality. It highlights the interaction between governance mechanisms and sustai…

Kiril Luchkov, Nadya Velinova-Sokolova, Vanya Ivanova

An integrated framework links IFRS 9 classification, expected credit loss (ECL) recognition, and IFRS 7 risk disclosure for non-financial entities in one sequential procedure. Applied to 2024 annual reports of ten large non-financial firms,…

Wen-Xue Wang, Zi-Jun Ding, Tom Smith +1

This paper conceptually examines how blue accounting and blue finance interact to support sustainable ocean-based development. Reviewing the UN Sustainable Blue Economy Finance Principles, financial instruments, and cases, it argues that bl…

Rupali Gupta, Vijayashri Gurme

A conceptual study analyzing how corporate responsibility, visibility, and accountability interact, drawing on Stakeholder, Agency, Legitimacy, Institutional, and Triple Bottom Line theories. Using India's BRR and BRSR regimes, it identifie…

Ying Zhou

Using CoinGecko market data, Google Trends, and energy/carbon estimates for major crypto assets (2019–2025), this study tests whether carbon intensity disclosure reshapes investor attention. High-carbon assets draw stronger abnormal search …

Qinglan Ding, Lei Sun

Using 8,899 firm-year observations from eight carbon-intensive sectors in China (2014–2024), this study builds a text-mining carbon disclosure index from CSR reports. Higher disclosure quality significantly curbs overinvestment and improves…

Medea Zurabishvili

This paper examines the regulatory environment, audit-sector readiness, and practical challenges for ESG reporting assurance in Georgia. It offers a case study of how assurance infrastructure for ESG disclosure is emerging in an emerging ma…

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…

Luz Pájaro Rodríguez, Eliud Palomino Prens

This conceptual paper critically examines the social value and moral content of sustainability reports. Drawing on Kantian ethics, it argues that disclosure driven by hidden corporate motives lacks moral content, and that weak participation…

Shujie Sun, Jiaqi Lu

This Perspective proposes Carbon Footprint Credit (CFC), a transferable access unit denominated per kg CO2e, requiring eligible purchases of raw materials, intermediates and final products to transfer units equal to quantity times verified …

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…