GX & Decarbonization Research

Jiseok Ahn, Sangyong Park, Son-Hee Kim +2

This study evaluates Korea's COP28 pledges to triple renewable capacity by 2030 and nuclear capacity by 2050 against IPCC AR6 scenarios. It finds that Korea's current electricity plan has a slower fossil fuel phase-out than Paris-aligned pa…

Lars Wilhelmi, Christian Bruns, Matthias Schumann

This study investigates the use of Vision Language Models (VLMs) to extract ESG metrics, particularly GHG emission-reduction targets, from corporate sustainability reports. Using Design Science Research Methodology, we developed an extracti…

Elsie Hu, Galina Andreeva, Theodor Cojoianu +1

This study constructs a global dataset linking English-language media accusations of corporate greenwashing from 2017-2022 to firm climate performance. It analyzes how net-zero commitments, SBTi entry, and climate underperformance drive acc…

D. Prasad

This study examines how derivatives markets in India price uncertainty in corporate environmental targets, using BRSR disclosures, SBTi validation, and India's carbon trading scheme. Credible targets reduce implied volatility skew and varia…

Mashkhurbek Jalalov

This study examines the relationship between ESG disclosure quality and international competitiveness among commercial banks in Central Asia and the EU. Using a novel ESG Disclosure Quality Index (EDQI) and panel regressions on 495 bank-yea…

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…

Jyoti Singh, Meena Bhatia, Kirti Sharma

This study analyzes climate disclosure practices in the Indian banking sector from 2019 to 2024 using a TCFD-based Climate Disclosure Index. Panel regression reveals that a higher proportion of women directors and independent directors sign…

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…

Sayali Girish Patankar

This paper proposes a hybrid governance framework combining Explainable AI (XAI) and Natural Language Processing (NLP) to detect greenwashing in ESG reports. By providing interpretable reasoning for each detection, it aims to enhance transp…

Radosveta Krasteva-Hristova, Ива Монева

This study examines how digitalization can reduce the cost and complexity of ESG and circular economy reporting for women-led SMEs within the EU sustainability reporting framework. It identifies four key challenge domains: measurement, valu…

Wasim Akram, Shabana Khatoon, Dr. Asgar Ali

This paper proposes the User-Centered ESG Information Architecture (UC-ESG-IA) framework to address poor usability of ESG reports. Using a mixed-method study with 312 stakeholders and usability testing on NIFTY-listed companies in India, it…

Kunj Modh, Varun Patel, Vivek Devani

This paper presents ESG Analytics, an AI platform for automated analysis of ESG reports. It uses a Retrieval-Augmented Generation (RAG) approach to extract ESG metrics from text and tables, integrating FinBERT-ESG for classification, Chroma…

Patrick Velte

This study investigates the impact of board gender diversity on the adoption of science-based emission-reduction targets (SBT). Using panel data from 336 EU firms (2016-2021), it finds that the ratio and critical mass of female directors, f…

ذكيه إبراهيم محمد نايل

This paper empirically examines the impact of climate risk disclosure under the TCFD framework on the efficiency of investor decisions and financial valuation of companies, using a sample of firms listed on the Egyptian Stock Exchange. Find…

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…

Wenqi Chai

This paper empirically examines whether carbon pricing policies cause firm-level capital reallocation, focusing on China's emissions trading system. Using firm-level data, it estimates causal effects and provides evidence on the economic im…