GX & Decarbonization Research

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…

Anderson Yu

This white paper presents the PADV-NTCC methodology, a non-tradable verification architecture converting verified behavioral data into audit-ready carbon and ESG metrics. Using the Four-Ring Model, it generates Non-Tradable Carbon Records (…

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 …

Nurmatov Samandar

This paper assesses the economic cost of greenhouse gas emissions from digital infrastructure including data centers, networks, consumer devices, blockchain, and AI. Using energy consumption data and social cost of carbon estimates, it valu…

Nurpatwikanto, Widyo, Putra, Ihsan Manshur, Fikrianoor, Kahfi

This systematic literature review examines ESG disclosure and greenwashing practices. It finds that while ESG implementation positively influences financial performance and intangible asset valuation, some companies engage in greenwashing b…

Syed Safwan Kamal

This paper examines the strategic and operational implications of IFRS S1 and S2, identifying key challenges in integrating sustainability disclosures into mainstream financial reporting: regulatory misalignment, fragmented ESG data systems…

George Sklavos, Georgia Zournatzidou, Konstantina Ragazou +1

This study evaluates the alignment between ESG disclosures and actual environmental performance for 365 European financial institutions in 2024. Using PROMETHEE II with entropy weighting, it constructs a Greenwashing Risk Index (GWI). Findi…

Peter Kodjo Luh, Nicholas Asare

This study examines the effect of board gender diversity on ESG disclosure using quantile regression on 422 African firms from 2006-2020. Findings show that increasing women on boards positively affects ESG disclosure, with effects varying …

Anthony Vaz, Allan Lee Sit Choy

This study investigates factors influencing ESG adoption among Malaysian logistics SMEs, focusing on carbon-conscious reporting under the Simplified ESG Disclosure Guide (SEDG). Using a survey of 156 professionals and regression analysis, i…

Ruiwen Ma

This paper provides a comparative analysis of mandatory ESG disclosure regulations across the EU (CSRD), UK (TCFD), and proposed SEC rules, exploring implications for California's SB253 and SB261. It finds that legal traditions shape disclo…

Fulu Yin, Lin Huang, Linchang Zheng

This study empirically demonstrates that climate investment and financing policies (CIFP) effectively reduce corporate carbon emissions. The mechanism shows that CIFP work by alleviating financing constraints, with market competition negati…

Zehui Guo, Shujie Sun, Xiaoyang Chen +3

This paper empirically analyzes how external shocks shape the dynamic relationships between the EU carbon emissions trading market and fossil energy markets. Using time series data, it reveals changes in market linkages depending on shock t…

Youngchan Lee, Tae-Geon Ahn

This study develops a logistics-specific ESG evaluation framework by adapting the Korean K-ESG Guidelines to the operational characteristics of the sector, aligning with IFRS S2, ISO 14083, GLEC Framework, and GHG Protocol. The framework co…

Lyazzat Palymbetova

This panel study of 117 banks across 26 countries (2009-2023) examines the link between IFRS adoption and ESG performance. Using a Prais-Winsten regression, it finds a positive relationship between IFRS adoption and ESG scores, suggesting s…

Milan Jakob Reda, Erik Gawel, Paul Lehmann +1

This paper examines the impact of carbon pricing on residential heating costs, highlighting regressive effects on low-income households and the need for complementary policies. It proposes measures to enhance social acceptability based on e…

null Yvonne Makafui Cudjoe-Mensah, null Isaac Tei Addison

This literature review compares DJSI, GRESB, and SEC climate-risk rules and their influence on U.S. corporate sustainability practices. It finds complementary roles: voluntary benchmarks encourage best practices while SEC mandates enforce t…

O.V. Oliinyk, V.M. Ivanytskyi

This paper explores the managerial dimension of integrating ESG reporting into corporate accounting systems. Building on the EU CSRD, it develops a conceptual model combining institutional signaling, integrated reporting, the SEA-framework,…

Yahao Zhang, Muzi Zhu, Zhiyuan Ning

Using Chinese A-share listed firms (2012-2022) and SynTaoGF ESG rating events as a quasi-natural experiment, this paper finds that ESG rating launches significantly reduce corporate climate transition risk exposure. The effect is stronger f…

Fauzan Anditya Hafids, Mas Agus Mardyanto, Adhi Yuniarto +2

This study evaluates GHG emission reduction at PT X, an Indonesian medical device manufacturer, using SBTi near-term targets. It inventories Scope 1-3 emissions, compares actual vs. BAU, and applies MACC and AHP to prioritize mitigation str…

(著者不明)

This paper analyzes the theoretical foundations and core content of IFRS S1 (General Requirements) and S2 (Climate-related Disclosures), examining the paradigm shift in global sustainability reporting. It evaluates opportunities and challen…