GX & Decarbonization Research

Valentina Minutiello, Baschieri Luca, Patrizia Tettamanzi

A bibliometric and structured literature review of 148 peer-reviewed articles maps how digitalization reshapes sustainability reporting. It identifies six interrelated clusters and shows digitalization's dual role: boosting transparency, ef…

Besleaga, Andrei Nicolae

Six distributed-ledger designs spanning supply-chain certification, healthcare, paperless billing, recycling, telecom/EV roaming, and carbon-credit MRV. A shared Sustainability-First Consensus (SFC) profile encodes sustainability as verifia…

Жиенбаева, Айсанем

This paper analyzes mechanisms for harmonizing environmental accounting and reporting internationally, comparing IFRS S1/S2, GRI, ESRS, SASB, and TCFD. It finds that aligned approaches enhance comparability and information quality, offering…

Jonathan A. Boyd

This paper examines the comprehensibility of sustainability reports by European retail and consumer goods companies, aiming to enhance disclosure quality and accountability. It likely highlights barriers such as complexity and jargon, advoc…

Duran R.E.

This paper discusses fintech data infrastructure designed to support ESG disclosure compliance, aiming to streamline data collection, integration, and reporting processes to ease regulatory adherence. Specific methodologies and case studies…

James Ako Oben

This study develops and validates a weighted disclosure quality index for measuring integrated reporting quality. It moves beyond compliance to assess qualitative aspects of corporate reporting, using South African data to confirm reliabili…

Loso Judijanto, Bintang Cahya, Rully Fildansyah

This study conducts a bibliometric analysis of sustainability reporting research related to IFRS S1 and IFRS S2, using Scopus data and VOSviewer. It finds that sustainability reporting serves as a central bridging term linking three cluster…

Jonida Carungu, Alessia Patuelli

This paper reports the construction of a dataset of 599 sustainability reports from major UK-listed companies (2015-2023), covering the top 10 by market cap in each ICB industry. Where standalone reports were unavailable, relevant non-finan…

Kathleen Maree Grey

This paper proposes NS-ESG, the first composite sustainability reporting standard for Network States—geographically distributed, digitally-native communities operating across sovereign jurisdictions. It addresses five structural gaps (legal…

Nur Kabib, Djoko Suhardjanto, Wulan Suci Rachmadani +1

This study develops an Unweighted Green Banking Disclosure Index (UGBDI) for Southeast Asian banks, addressing the lack of region-specific disclosure standards. By integrating local regulations and prior studies, it proposes 32 disclosure i…

(著者不明)

This paper investigates the disclosure practices of sustainability-oriented research and development (R&D) by companies. While specific methodology and findings are unclear, it aims to analyze how firms disclose their sustainability-related…

L. (Lucia) Sutiono, H. (Haryanto) Haryanto, A. (Amelia) Setiawan +36

This book, from an Indonesian accounting information systems class project, prepares students for PSPK 1 and 2 (effective 2027). Ten student groups analyzed operational activities (water, energy, waste, logistics, etc.) to design processes,…

Milan Perazich

This paper provides a comprehensive census of public disclosures on carbon sequestration under the US Section 45Q tax credit, using primary EPA and IRS documents. It documents all facility-level reports (2016-2023) and IRS aggregate series …

Amin ElSayed Ahmed Lotfy

This paper argues that ISSA 5000 has transformed sustainability assurance from a corporate reporting practice into a normative reference point for public accountability. Using institutional analysis and public accountability theory, it exte…

Perazich, Milan

A systematic census of Canada's public CO2 storage disclosures, focusing on Alberta's regulatory documents. It classifies the legal bases for publication and identifies vulnerabilities where disclosure could be withdrawn, plus non-public in…

Kelly, Mike

This paper defines 'Sustainability Opportunity Discovery' as a missing discipline in sustainability reporting, contrasting with the mature risk side. It proposes a definition, distinguishes discovery from assessment, outlines method require…

Maharani Dhian Kusumawati

This study systematically reviews climate-related disclosure research based on IFRS S1 and S2, analyzing 52 documents using bibliometric methods. It identifies six key theories including firm, contingency, and institutional theory, and reve…

(著者不明)

This study examines classification methods for non-financial information in integrated reports, contributing to the organization of disclosure practices. Specific methods and findings are unclear from the abstract, but it may offer insights…

Klimscheffskij M.

This paper examines the role of residual mix calculation in European electricity disclosure, using the RE-DISS project as a case study to assess its impact on reliability. It highlights methods to avoid double counting of renewable energy a…

A. Salakpi, T. Nassè, N. Launois

Ghana has rapidly built a sustainability disclosure architecture, but disclosure substance has not deepened. From 2023 to 2024, listed firms' alignment with TCFD/IFRS S2 fell from 29% to 19%, and external assurance halved from 50% to 25%. T…