GX & Decarbonization Research

Kostiantyn Bezverkhyi, Volodymyr Khochai, Iryna Parasii-Verhunenko +3

This study develops a methodological approach for sustainability reporting tailored to crop-producing agricultural enterprises in Ukraine. It identifies indicator groups for economic, social, and environmental performance, proposing a stand…

I Putu Sudana I Gusti Agung Jaya Utama

This study examines the impact of board knowledge and expertise on the quality of sustainability reports. It hypothesizes that firms with boards possessing greater environmental and social expertise produce higher-quality reports. Findings …

Tan Sin Hon Albert; id_orcid 0009-0001-8996-7933 Tan

China's 2024-26 reforms linked sustainability reports to securities disclosure, but legal consequences of false statements remain unsettled. This article distinguishes between classification (by channel) and consequences (by statement type,…

ShahinazHanem (Sherry) Rashad S. Abdellatif, Valdir Filipe, Rehna Haneef

This study compares three key sustainability disclosure frameworks: Canada's CSDS (voluntary, financially material), EU's CSRD/ESRS (mandatory, double materiality), and India's BRSR (mixed, stakeholder-oriented). Despite ISSB interoperabili…

Radosveta Krasteva-Hristova, Biser Krastev

This study examines whether ESRS-based ESG disclosures cover a life cycle perspective and provide risk-relevant information for sustainable finance. Using qualitative comparative content analysis of 2024 disclosures from Enel, Unilever, and…

Priya Ray

This paper analyzes India's mandatory ESG assurance framework introduced by SEBI in 2023, requiring third-party reasonable assurance on key ESG metrics. It assesses the legal and regulatory implications, moving ESG disclosure from voluntary…

Luksi Visita, Chauu The Huu

This study examines how CEO ownership and host-country institutional diversity influence ESG disclosure among US MNEs. Drawing on entrenchment and institutional complexity theory, it hypothesizes conflicting effects reducing disclosure. Usi…

X Zhao, Xiaoyang Yu, Tao Huang +1

This article analyzes voluntary ESG disclosure as a complementary governance tool in Chinese listed companies from a legal perspective. It argues that voluntary disclosure can provide tailored, forward-looking information above a mandatory …

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This preliminary study surveys companies listed on the Tokyo Stock Exchange by industry and market segment to analyze the issuance status of integrated reports. It reveals the extent of adoption and industry differences, providing a foundat…

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This paper considers the disclosure method of CSR activities in integrated reports. While specific findings are unknown, it relates to Japanese disclosure practices.

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This paper analyzes the information disclosure practices in Eisai's integrated report and how the disclosed information is utilized. It offers insights for researchers and practitioners interested in corporate disclosure.

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This paper examines how integrated reporting contributes to the visualization of corporate intangibles. Disclosure of intangibles is increasingly important for ESG evaluation and investor decision-making, suggesting that the integrated repo…

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This study investigates how Japanese TSE first-section listed companies choose between tables and graphs for presenting financial and non-financial data in external reports. It examines the diversity of display formats and explores differen…

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This paper examines the usefulness of integrated reports from the perspectives of employees and individual shareholders. It analyzes how such reports contribute to their decision-making and suggests improvements for disclosure quality.

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This is a commentary on the unified theme of the 29th Autumn Conference: 'Analysis of Financial and Non-financial Information - Focusing on Integrated Reports'. It discusses the importance and methods of analyzing integrated reports.

Марина Кругла, Людмила Лежненко, Владислав Володимирович Круглий

This paper provides a comprehensive analysis of the CSRD and ESRS as transparency tools under the European Green Deal. It examines double materiality, the IROs framework, mandatory digital tagging with Inline XBRL, and the transition to rea…

Haodong Chang, Xuehui Zhang, Kun-Shan Wu

This paper analyzes how suppliers in China perceive the quality of carbon disclosure by firms. It examines the double-edged effect of corporate carbon assurance, showing both positive and negative impacts on perceived disclosure quality.

Xhindole C.

This paper analyzes third-party assurance practices on carbon emission disclosures of companies in Italy and Spain, examining the scope, methods, and standards applied, thereby contributing to the credibility of climate disclosures.

Zhanna M. Korzovatykh

This study examines enterprise economic security during the transition to sustainable development, identifying methodological and institutional gaps in non-financial reporting standardization and verification in Russia. It argues that lack …

А.А. Евстафьева

This paper identifies five global regulatory models for other assurance engagements, including ESG assurance, and analyzes Russia's mixed model. It establishes that assurance engagements hold equal status with audits and reviews, and propos…