GX & Decarbonization Research

Razan Albaqali, Hessa Al-Fadhel

This study analyzes climate change disclosure (CCD) determinants using 212 carbon-intensive firms in the GCC region. Findings show low disclosure levels and limited external assurance. Firm size, GRI adoption, sustainability committees, and…

Андрій Вікторович Швагер

This paper analyzes the role of ISSA 5000 in shaping sustainability reporting audit. It highlights key features like framework neutrality, limited vs reasonable assurance, and expanded audit evidence. ISSA 5000 enhances consistency, compara…

O. Bunget, A. Dumitrescu, Oana-Valentina Bezergheanu +2

This study examines the evolution of sustainability reporting in the Romanian energy sector from 2011-2024 using mixed methods including lexical frequency analysis, comparative evaluation, and SWOT. Results show a transition from voluntary,…

Jalal, Wahyu Aris Darmono

This paper compares three sustainability assurance standards: AA1000AS, ISAE 3000, and ISSA 5000. It highlights that the new ISSA 5000, effective December 2026, requires companies to prepare their reporting systems, internal controls, and E…

Djujono Widjaja, Ignatius Roni Setyawan, Indra Widjaja

This study investigates factors influencing sustainability report assurance in Indonesia, analyzing pressures from environmental, employee, consumer, and shareholder stakeholders. Analysis of 20 companies on the ESG Leader Index from 2021-2…

N. Hoai

This study examines how the ESG Assurance Expectation Gap (ESG-AEG) affects stakeholder trust and report credibility. Based on a survey of 217 professional users in Vietnam, it finds that perceived performance deficiencies erode trust most …

Radosveta Krasteva-Hristova, Biser Krastev

This study examines to what extent ESRS-based sustainability disclosures incorporate a life cycle perspective and proposes a conceptual model integrating Life Cycle Sustainability Assessment (LCSA). Using qualitative comparative content ana…

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This paper presents Omron's challenge to value creation through integrated thinking, framing ESG and sustainability efforts within integrated reporting to enhance corporate value.

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This paper examines how integrated reporting contributes to management sophistication. It suggests that integrated reporting practices can improve corporate strategy and decision-making processes.

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This paper examines the value creation process in integrated reporting, analyzing how companies integrate financial and non-financial information to communicate their value creation story. It discusses challenges in integrated reporting fra…

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This paper discusses the significance of environmental information disclosure, examining the benefits for companies and its social importance.

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This paper discusses measures to promote responses to growing audit demand, likely driven by expanding sustainability disclosure requirements and the resulting need for assurance capacity.

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This paper discusses the importance of disclosing and assuring risk information in financial reporting. It examines the impact on investor decision-making and the role of assurance in enhancing credibility.

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This paper examines the role and challenges of certified public accountants in auditing corporate environmental and CSR information. It discusses audit quality, assurance levels, and framework standards, offering implications for Japanese p…

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This paper examines challenges in assuring CSR reports in Japan, analyzing quality, standards, and practical issues to enhance disclosure credibility.

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This paper analyzes the relationship between human rights and environmental due diligence regulations (such as EU CSDDD) and reasonable assurance of sustainability reporting. It examines challenges in regulatory requirements and assurance p…

Marin M.J.

This paper analyzes the strategic dilemma ExxonMobil faces in disclosing climate-related information, balancing transparency demands with competitive confidentiality. It offers insights into disclosure framework design and corporate communi…

Renzo Mori

This paper empirically demonstrates the existence of a reasonableness gap and a performance gap in the assurance process of GRI sustainability reports in Brazil. It analyzes differences in perceptions among three groups (assurers, reporters…

Aminu Hassan, Bashir Mahmood Baffa, Ahmed Jinjiri Bala

This dataset supports research on how persuasive language in sustainability assurance statements can be used as a strategy to manage stock price risk. It includes textual data from assurance statements and stock price information, enabling …

Puji Handayati, Tatas Ridho Nugroho, Yuni Yuningsih +3

This study analyzes the impact of climate change disclosure on audit quality using panel data from 50 public companies in Indonesia and Malaysia (2019-2024). Results show a positive effect of climate disclosure on audit quality, but sustain…