GX & Decarbonization Research

Madrigal Cruz, Diego Alonso

This paper presents the first verified institutional GHG inventory of a Costa Rican municipality (2020–2025), aligned with IPSASB SRS 1. Total emissions: 164,172.53 tCO2e, dominated by landfill Scope 3 emissions (80.81%). The dataset suppor…

van de Ven, Arco

This article examines how sustainability reporting (ESG) affects the administrative organization and control measures needed for reliable information. It provides a systematic overview of changes and practical challenges for firms.

Frida Wathome

This paper provides an integrated analysis of Kenya's sustainability reporting ecosystem, mapping its multi-layered regulatory architecture including constitutional environmental rights, capital markets guidance, banking sector climate risk…

Mauli Bhardwaj

This chapter compares data protection and ESG disclosure regulations across the EU, India, the US, and Singapore, arguing that effective data governance is essential for ESG compliance. It evaluates each jurisdiction along five dimensions i…

Feni Fitriani Putri Rozi, Bagaskara Sagita Wijaya, Yulia Rimapradesi +1

This study proposes the GRI-EPI framework to explain how global reporting regimes interact with national regulatory and organizational governance to integrate environmental performance into decision-making. Using Indonesia as a case, it ide…

Carungu J.

This paper examines the role of standard-setters in shaping sustainability reporting standards and accountability practices. It explores how these bodies address grand sustainability challenges through standard-setting processes.

Chen X.

This study provides worldwide empirical evidence on how mandatory ESG reporting affects firms' cross-listing decisions. It examines the impact of disclosure regulation on capital market outcomes and international capital flows.

Todeschini S.

This paper comparatively analyzes how EU member states are transposing the Corporate Sustainability Reporting Directive (CSRD) into national law. It evaluates the effectiveness of different national transposition policies and provides insig…

Sáez-Ortuño L.

This paper empirically analyzes how companies communicate operational excellence 5.0 in their CSRD sustainability disclosures. It reveals trends in disclosure content and implications for transparency, offering practical insights.

Agustini A.T.

This paper provides a bibliometric analysis of climate-related disclosure literature and critically evaluates measurement methods. It identifies research trends and assesses the validity and challenges of current measurement approaches, off…

Vishnu Nampoothiri M.

This paper analyzes how the implementation of assurance under the Corporate Sustainability Reporting Directive (CSRD) is fragmented due to varying national standards and scope choices. It highlights that inconsistencies across member states…

Kuzwayo B.

This scoping review systematically maps existing research on ESG disclosure practices, identifying trends and frameworks such as TCFD and ISSB. It highlights the prevalence and quality variations in climate-related disclosures, offering a r…

Ding Q.

This paper proposes a data transmission network design for greenhouse gas emission inspection. It aims to improve the efficiency of collecting and transmitting emission data, supporting accurate emission measurement.

Irina Golocialova

This paper proposes a model applying Agreed-Upon Procedures (AUP) under ISRS 4400 (Revised) to verify ESG indicators mandated by CSRD and ESRS. Through selective verification of data such as CO2 emissions and workforce diversity, it offers …

Shatha Akram Ahmed

This paper empirically analyzes the impact of carbon emissions disclosure under IFRS S2 on the firm value of Iraqi oil companies. Using data from 60 managers across 10 firms for 2019-2024, regression analyses reveal a significant positive l…

Elena Fleacă, Theodora Mihaela Doltu, Beatrice Leustean +1

This paper examines differences in ESG reporting between large companies and SMEs using the ESRS framework. Through qualitative content analysis, it finds significant disparities in reporting scope, data granularity, stakeholder engagement,…

Manisha Sinha

This study analyzes ESG metrics in annual reports of Bhutanese listed companies and benchmarks them against Indian BRSR reports. It finds ESG reporting in Bhutan is nascent lacking a framework, and recommends developing one consistent with …

Svyetlana Grishkina, K. Toletova

This paper examines the practice of ESG information disclosure by FMCG companies, analyzing sustainability reports of a former subsidiary of an international company and a domestic group. It identifies trends in the development of approache…

(著者不明)

This study examines the relationship between shareholder-supported climate disclosure proposals and director election outcomes. It finds that investors who support such proposals are more likely to vote against directors at firms lacking ad…

(著者不明)

This paper provides early empirical evidence on mandatory sustainability reporting under IFRS S1 and S2. It analyzes disclosure quality and market impact, assessing the effectiveness of the regulation.