GX & Decarbonization Research

G. Ormazabal

This paper examines mechanisms for generating trust in sustainability reporting, arguing that credibility requires a village of stakeholders (boards, capital providers, regulators, etc.) each contributing through different channels. It iden…

Cindy Shi-Xiang You, Tiffany C. H. Leung, Teresa Chu

This study examines the impact of the ESG Guide revision on disclosure quality among Hong Kong listed companies. Using manual evaluations of 1,529 firms for 2019 and 2020, it finds that overall ESG disclosure quality improved slightly after…

A. Weremczuk, Mariusz Chądrzyński, Sylwester Kozak +1

This paper evaluates corporate officer liability for ESG reporting duties in Poland, analyzing the CSRD and amended Polish Accounting Act. It clarifies management and supervisory board responsibilities, highlighting improved credibility and…

Dr. Purvy Karia, Mr. Mayank Satra

This paper qualitatively assesses Larsen & Toubro's ESG disclosure architecture using its Integrated Annual Reports, BRSR, and Sustainable Finance Frameworks. It finds a comprehensive system with a clear link between ESG performance and cos…

Anderson Yu

This paper introduces the Mechanical Mapping Engine (MME), a deterministic execution-layer infrastructure that converts real-world behavioral activity into machine-verifiable ESG disclosure structures. Using the PADV protocol, SRMID framewo…

Rodrigo Gil, Sara Martínez, Jose Traub +2

This study provides the first multi-country assessment of carbon footprint disclosure quality in Latin America, analyzing 103 company reports from five countries using the Carbon Integrity Index. While 83.5% disclose some value-chain emissi…

Loso Judijanto

This paper systematically reviews best practices and challenges in sustainability reporting in the palm oil sector from 2020 to 2025. It identifies five best practices: adoption of GRI and TCFD frameworks, integration of ESG metrics, stakeh…

Ary Haritsaning Atmadya, Dirgahayu Almi Mahati, Anak Agung Gede Eka Septian Utama

The adoption of IFRS S1/S2 has surged demand for sustainability-related non-audit services (consulting and assurance), altering revenue structures of public accounting firms. Based on literature review, this study finds that joint provision…

Jiyeon Kim, Wooyoung Yang

This systematic review examines ESG performance under mandatory disclosure frameworks (CSRD/ESRS, SEC, ISSB) from 2020-2024, identifying ten themes with three dominant ones: Performance Relationships, Mandatory Disclosure, and Methodologica…

Zivanai Mazhambe

This paper empirically analyzes five adoption pathways for the ISSB framework among PAFA member jurisdictions in Africa. It finds that countries can choose from five approved toolkits, not just full adoption, highlighting flexibility in imp…

Dilfuza Yakubova

This paper analyzes key sustainability reporting standards: GRI, IFRS S1/S2, and TCFD recommendations. It highlights their roles in assessing long-term sustainability through ESG indicators and managing climate risks. The comparison shows t…

Pedro Henrique Godoy Sato, Mariana Pereira Bonfim

This study analyzes comment letters from BRICS countries (Brazil, Russia, India, China, South Africa) on the draft IFRS S2 climate-related disclosure standard by the ISSB. Out of 700 global letters, 43 were from BRICS, with notable particip…

Issam Benhayoun, Khaled Hussainey, Ibtissam Zejjari

This study investigates determinants of Moroccan firms' intention to adopt ISSB reporting framework using diffusion of innovations theory. Analyzing data from 303 accounting professionals via SEM, it finds that religiosity and relative adva…

null Hendri Nofriadi, null Rahma Yulida, null Pudji Astuty

This paper compares green accounting implementation in Indonesia and the UK. The UK has a comprehensive system aligned with GRI and TCFD, while Indonesia is still nascent due to limited regulation and expertise. However, interest is growing…

Rita de Cássia Fonseca, Eloana Huk

This study analyzes the challenges small supplier companies face in adapting to IFRS S1 and S2 sustainability disclosure standards, including limited resources and technical knowledge. It proposes gradual compliance strategies such as simpl…

Katrine Nair

This paper evaluates India's BRSR ESG reporting framework against the EU's CSRD and South Africa's JSE guidance, using policy-mix theory and multi-level perspective. It finds BRSR credible but weak in assurance and alignment, recommending a…

Ryan S. Song

This paper analyzes Korea's regulatory crossroads between EU's double materiality (CSRD) and US's single materiality. Korean firms face extraterritorial CSRD obligations while the government has delayed a clear materiality definition. It re…

Asma Mechta, Zsuzsanna Szeles, Ágnes Siklósi

This paper critically reviews non-financial disclosure measurement methods, including content analysis, disclosure indices, and market-based measures. It identifies weaknesses such as subjectivity and a focus on quantity over quality, and a…

Ayoub Jroundi

This chapter examines the voluntary adoption of IFRS S1 and S2 through a case study of Air Canada, using neo-institutional theory. It finds that IFRS S2 is more readily adopted due to alignment with existing climate disclosure, while S1 pos…

Paulius Česlovas Jokūbauskas, Asta Šalienė

This study evaluates sustainability disclosure practices of listed companies in the Baltic States from 2021–2024 using GRI and ESRS standards. Findings reveal limited and uneven disclosure, with economic and social indicators underreported …