GX & Decarbonization Research

Elisabect, Tasha Nurmeilita, Eko Wiji Pamungkas +1

This study analyzes GRI-based sustainability report disclosure quality among 40 Indonesian banks in 2024. Average score is 64.72% (moderate), with environmental standards lowest (52.35%). State-owned banks outperform private ones, and bank …

Avindha Hamidah, Ayu Fury Puspita

This study examines the impact of tax planning, profitability, and liquidity on firm value, with ESG disclosure as a moderator, using 70 Indonesian mining firms (2020-2024). Results show tax planning and profitability have no effect, liquid…

Hafid Baharudin Abdullah, Ni Nyoman Alit Triani

This study examines the impact of ESG disclosure, leverage, profitability, and firm size on audit quality for 52 Indonesian industrial firms (2023-2024) using binary logistic regression. Firm size positively and significantly affects audit …

Eny Maryanti, Ayu Faizatul Machmuda

Using data from 50 Indonesian listed firms (2020-2024), this study examines the effects of ESG disclosure, competitive advantage, and cash holding on financial performance and firm value. Cash holding positively affects both; competitive ad…

Mutalib Anifowose, Manirul Islam, Md Yousuf Ali +1

Using S&P 500 panel data (2010-2023), this study finds that stronger audit committee attributes improve ESG disclosure quality, especially in environmental and social dimensions, and that female CEO leadership amplifies this effect. Robust …

Sanketkumar Babubhai Vachhani, Dineshkumar Ramjibhai Chavda

This paper examines how geopolitical risk influences ESG strategy and environmental disclosure in Indian pharmaceutical and chemical industries. It explores the impact of geopolitical uncertainty on corporate sustainability practices and re…

Huijuan Sun, Ziming Wang, Fengyuan Xi

This paper empirically examines how ESG disclosure affects stock price efficiency and interacts with firm market power. It suggests that substantive disclosure matters more than symbolic gestures, offering implications for market participan…

Zakiyatun Fajariyah, Najmudin Najmudin

This study analyzes the impact of ESG disclosure and carbon emission disclosure on investment decisions in Indonesia's energy and mining sectors. Using panel data from LQ45-listed companies (2021-2024) and multiple linear regression, it tes…

Florentina Iulia Voicila, Elena Urquía Grande

This paper examines how the quality of ESG disclosure affects the accuracy of financial distress prediction. It suggests that higher disclosure quality enhances the usefulness of ESG information as a signal of financial risk. The findings o…

Arifah Nur Inayah, Christina Tri Setyorini

Using panel data from 174 firm-year observations of Indonesian FMCG companies (2019-2024), this study finds that sustainability report disclosure positively and significantly affects firm value (PBV), while assurance does not. It suggests e…

Tuğba Yeğin

This study examines how GenAI-based carbon footprint feedback (AI-CFB) influences consumer purchase intentions for renewable energy-powered products (REPPs). Analyzing 841 Turkish participants with PLS-SEM, it finds AI-CFB as an antecedent …

Dylan Keegan, Lisa Brennan, Linda O’Neill +1

This scoping review synthesizes 25 studies measuring carbon emissions from clinical research activities. It finds a fragmented methodological landscape, with tools ranging from rigorous LCA databases to accessible calculators, and highlight…

Bart Lahcen

This linear programming model integrates carbon, circularity, and supply risk in materials sourcing. It allocates a purchaser's requirement across supply routes, minimizing embodied carbon subject to caps on single-country exposure, recycle…

Pengxiang Wang, Lei Wang, Haibin Tang +6

This study develops a self-supported 3D interconnected Ag nanowire membrane using an anodic aluminum oxide template, achieving efficient and selective electrochemical reduction of CO2 to CO with a maximum Faradaic efficiency of 97.28% and c…

Shengyue Chen, Georgios Blougouras, Markus Reichstein +7

Using a multitask deep learning model with 95,000+ observations, this study reconstructs daily riverine organic carbon transport across the contiguous US (1984-2023). Annual transport averages 13.8 Tg C/yr, about 1.9% of vertical NEE, excee…

Qiulan Zhang, Xiaofei Yao, Shugen Liu +1

This paper examines the role of carbonic anhydrase in enhancing feldspar bioweathering and its implications for carbon sequestration. It highlights the potential of microbial mineral weathering as a nature-based climate mitigation strategy.

Takeshi Osawa, Narumasa Tsutsumida, Hideyuki Doi

This study evaluates satellite-derived total suspended matter (TSM) as a proxy for coastal blue-carbon distribution in Sagami and Suruga Bays, Japan. TSM showed significant negative correlation with distance from river estuaries and was hig…

Kang Zhang, Xiaoxu Wang

This paper analyzes the challenges of marine blue carbon protection and governance in China's 'dual carbon' strategy, proposing a multi-stakeholder collaborative governance model through law-policy synergy. It identifies gaps in specialized…

Shawn Wang

Using panel data from 266 Chinese cities (2011-2020), this study finds an inverted U-shaped relationship between AI development and urban carbon emission intensity (CEI): AI initially increases CEI but reduces it after a turning point. By 2…

Chen Song, Zhihao Gao

This paper empirically examines how CEO-chairperson dialect connections affect corporate carbon emissions. Findings show that such connections significantly increase emissions, especially in competitive industries, non-state-owned firms, an…