GX & Decarbonization Research

Stamatios K. Chrysikopoulos, Panos Chountalas, Αλεξάνδρα Αλεξανδροπούλου +1

This study examines double materiality disclosure structures during early CSRD/ESRS implementation, analyzing 2024 sustainability statements from seven European oil and gas companies. Using qualitative content analysis, it finds impact-rela…

Eda Oruç Erdoğan, Murat Erdoğan, Durmuş Acar +1

This study challenges the assumption that climate disclosures directly translate into financial statement impacts, proposing a three-stage judgement-based connectivity framework linking IFRS S1/S2 disclosures to recognition, measurement, an…

Jámbor A.

This paper investigates the preparedness of Hungarian public interest entities for the CSRD through interviews, revealing hidden complexities in sustainability reporting. It highlights challenges in interpreting disclosure requirements and …

SAMPAIO, Thicia Stela Lima, SILVA, Germana Nascimento da, OLIVEIRA, Maria Larisse da Silva +1

This article analyzes the impact of sustainability reporting on the new paradigm of accounting statements, in the context of Brazil's CVM Resolution 193/2023 adopting ISSB standards (IFRS S1/S2). It argues that converting non-financial data…

Albert Tan

This paper argues that ESG disclosure reliability is an institutional outcome, proposing a channel-based framework with four elements: legal vehicle, actors, procedural pathways, and sanctions. It operationalizes a 0-2 Accountability Channe…

Mangiuc M.D.

This paper analyzes the EU's Corporate Sustainability Reporting Directive (CSRD) as a paradigm shift from voluntary sustainability reporting to a legal requirement. It examines the directive's requirements, scope, and implications for compa…

Pedro Henrique Godoy Sato, Mariana Pereira Bonfim

This study analyzes 43 comment letters from BRICS countries (Brazil, Russia, India, China, South Africa) on the IFRS S2 climate-related disclosures exposure draft. Results show emphasis on clear terminology, combined qualitative and quantit…

Niklas Quernheim, Hannah Scheerer, Annika Hesse +4

Sustainable product development requires early access to environmental data such as material origin, energy use, and emissions, demanding interoperable cross-organizational data sharing. This paper systematically compares data space initiat…

Marija Glišić, Charles Møller, Badrinath Veluri +1

This paper proposes a conceptual model, the Digital Process Passport, for collecting and sharing manufacturing information to support sustainable manufacturing. It integrates data scattered across enterprise systems to quantify, monitor, an…

Azhar ul Haque Sario

This companion for a 2025 academic course covers the global implementation, technical analysis, and strategic application of IFRS Sustainability Disclosure Standards (ISSB). It likely addresses corporate disclosure practice and investor eng…

Nicolas Antheaume, Souâd Taïbi

This editorial introduces a themed section on multi-capital accounting (MCA), tracing its evolution from infancy in the 2010s to its current institutionalization under ISSB and EU CSRD. It reviews conceptual debates on weak vs. strong susta…

Velte P.

This paper critically examines the EU Omnibus proposal's impact on sustainability reporting regulations such as CSRD. It discusses the balance between simplifying reporting obligations and maintaining regulatory effectiveness, warning that …

MARTIN-DOMINGO, Luis, Efthymiou, Marina, Mujica Mota, Miguel

This study evaluates GHG reporting by 16 European airline groups. While Scope 1 totals and emissions intensity are reported by most carriers, Scope 2/3, non-CO2, SAF lifecycle, and offsetting disclosures lag badly. The authors argue CSRD, E…

Oteng D.

This paper explores the use of digital product passports (DPP) to enable a circular economy in the built environment, aiming for net-zero emissions. DPP enhances transparency of materials' life cycle data, promoting reuse and recycling. It …

Fajar Muhammad Nugroho

This systematic review examines challenges and impacts of IFRS S1 and S2 adoption in the mining sector (2022-2024). Larger firms show progress, but SMEs face resource and technical barriers. Gaps remain in quantitative metrics like scope 3 …

Husni Samara, P. Merello, A. Zorio‐Grima

This study examines how ESG performance and controversies affect dividend payout ratios in European listed firms under the CSRD framework. Using a panel of 550 firms from 2014-2024, it finds that ESG performance is positively correlated wit…

Anderson Yu

This paper proposes the Global ESG Evidence Architecture (GEEA), a seven-layer governance framework for organizing sustainability evidence flows. It identifies the Evidence Infrastructure Layer as the missing institutional layer and introdu…

W. Maroun, D. Ecim, A. Duboisee De Ricquebourg +1

This paper surveys the global landscape of sustainability assurance and discusses implications for the upcoming ISSA 5000 standard. It analyzes assurance quality, scope, and challenges, offering guidance for implementing the new internation…

Nan Deng, X Chen, Giovanna Michelon

This paper analyzes how the adoption of mandatory sustainability reporting standards influences investor perceptions and decision-making. Likely employing empirical methods, it provides insights into the effectiveness of disclosure regulati…

Huang J.

This paper empirically examines how material ESG disclosure affects analyst forecast accuracy. Higher disclosure quality is associated with reduced forecast errors, highlighting the financial relevance of ESG reporting.