GX & Decarbonization Research

Patil, Shrikant L

This study examines the impact of ESG adoption on corporate profitability in emerging economies using panel data. It finds that ESG adoption generally improves financial performance (ROA, ROE, Tobin's Q), but the effect depends on instituti…

Valentina Beretta, Chiara Demartini, Eugenia Parodi +1

This study analyzes the evolution of sustainability reporting quality (SRQ) in Italian banks under mandatory disclosure (2017-2023). Using institutional theory, it finds that improvements are driven mainly by environmental disclosure, while…

Amjad Ali, Jairaj Gupta, Emad Elkhashen

This systematic review identifies 14 manifestations of greenwashing in sustainability disclosures, including disclosure manipulation, decoupling between symbol and substance, and strategic disclosure. It evaluates direct measurement approac…

bhavya bajaj

This paper critically analyzes whether ESG responsibilities have become legally binding obligations in India, examining the nexus between ESG standards and directors' fiduciary duties under the Companies Act, 2013. Through a doctrinal analy…

Renato Oswaldo Martínez López, Fredy Oswaldo Martínez López

This paper evaluates the alignment of Peru's corporate governance framework with the sustainability and resilience principle of the OECD Corporate Governance Principles (2023). Through documentary analysis of governance and sustainability r…

Ellen Kulset, Charlotte Haugland Sundkvist, Tonny Stenheim

This study uses dictionary-based tone analysis to examine climate disclosures under the mandatory CSRD/ESRS framework. Analyzing firms listed on the Oslo Stock Exchange, it finds that disclosures are generally not neutral: firms use more po…

Isaiah Oluwasegun Owolabi

This paper presents an ESG-as-Code framework that translates ESG regulatory texts (CSRD, SDR, SEC) into machine-executable compliance logic. It demonstrates how containerized AI workflows on Kubernetes-OpenStack enable automated, auditable,…

Manish Kumar

This paper argues that existing ESG disclosure frameworks (ISSB, CSRD, GRI, SASB) are structurally inaccessible to early-stage student ventures. It proposes the Micro-Scale Sustainability Disclosure Framework (MSDF), a lightweight three-pil…

Je Hyun BAE, JaeHo Lee, Eun-Chong Kim +1

This study uses Gemini 3 Flash to measure disclosure quality in Korean voluntary sustainability reports. It finds that voluntary reporters have higher ESG ratings, and textual quality and reporting continuity are associated with subsequent …

Md Faiz Ur Rehman Saquib, SyedKumail Ameer, pranshu munjial +2

This study analyzes the technical bottlenecks in hydrogen production via steam methane reforming, focusing on nickel catalyst deactivation. It quantifies the energy penalty of integrating CCUS for blue hydrogen (from 0.96 to 4.42 kWh/kg) an…

Zhu, Yuanrui

This dissertation builds measurement-informed geospatial LCA models for U.S. LNG and plastic supply chains. Results show significant methane underreporting and regional variation; CO₂ dominates at liquefaction sites (>95% of GHG using 100-y…

Hao Li, Wenqiu Zhang, Yuanxin Xiang +3

Using panel data from Chinese cities (2005-2021), this study finds that green finance significantly improves carbon emission efficiency through green technological innovation and industrial structure rationalization, with positive spatial s…

Erkin Temirovich Shodiev

This study proposes a methodological framework integrating ESG indicators into traditional financial analysis. It finds that firms with strong ESG performance exhibit higher operational efficiency, lower capital costs, and greater resilienc…

Yanbing Zhang, Changzheng Zhang, Chengyu Li

This paper investigates the emergence and dissolution of green innovation bubbles among Chinese power industry chain enterprises from 2016 to 2023. Using the AMO framework and double machine learning (DDML), it identifies causal drivers, an…

Nataliia Maslak

This paper systematizes innovative financial instruments for climate-oriented agriculture, including green bonds, parametric insurance, carbon credits, and blended finance. It identifies barriers to implementation in Ukraine and proposes an…

Bartholomew Paudyn

This paper critically examines ESMA's Strategy 2023-28, focusing on how AI and machine learning in ESG ratings may hinder sustainable finance and technological innovation. It argues that algorithmic decision-making exacerbates greenwashing …

Paul Mukoki, Kennedy Manduna

This paper critically examines the impact of climate finance and ESG frameworks on critical mineral infrastructure investment in Sub-Saharan Africa, set against the strategic importance of minerals for low-carbon energy transition. The auth…

(著者不明)

This book provides a comprehensive exploration of how finance, technology, governance, and social behavior are being transformed to address climate change. It focuses on how AI, blockchain, and IoT are redefining climate accountability and …

Garga, Audu Ali

This thesis empirically examines how climate finance (adaptation and mitigation) and firm-level ESG performance affect foreign direct investment (FDI). Adaptation finance boosts aggregate FDI inflows to emerging economies, while mitigation …

null Muhammad Adeel Abbas, null Muhammad Faisal Razzaq

This study examines the impact of renewable energy consumption, green finance, and environmental regulations on economic growth in SAARC countries (2000-2023) using panel data and fixed effects models. Results show positive effects of all t…