GX & Decarbonization Research

Ericke Fridatien, Annisa Sila Puspita, Marah Ammar

This bibliometric review of 1,891 Scopus records integrates trends in environmental accounting and corporate disclosure research. Since 2015, rapid growth led by Chinese, U.S., and Australian authors, with strengthening international collab…

Beizhu Wang, Xiaojuan Li

This paper analyzes low-carbon transition pathways for heavy-industry parks using a case study from Fujian, China. It evaluates measures such as energy efficiency, renewable energy deployment, and CCUS, offering policy recommendations for i…

Haoyang Li, Han Hao, Xin Sun +6

This paper provides a high-resolution dataset on costs and GHG emissions for battery recycling in China, enabling evaluation of environmental and economic performance to support decarbonization strategies.

Daniel Nenguke, Filip Dudek, Ali Ahmed

This paper identifies the 'Green Premium Paradox' where investors pay extra for ESG-labeled stocks without verifying the quality of sustainability claims. It introduces a Disclosure Fidelity Index and the 'Green Accounting Illusion' bias, u…

Meher Dharmani & Dr. Shaili Gala

This study compares ESG disclosure practices across the pharmaceutical, IT, and banking industries, highlighting sector-specific challenges such as environmental footprint in pharma, energy consumption and data privacy in IT, and sustainabl…

Marian Jalencu

This paper explores the shift from voluntary sustainability reporting to regulated assurance, focusing on the EU CSRD and ESRS. Using qualitative content analysis of policy documents, it finds that mandatory assurance enhances credibility, …

Francisco Javier Rodríguez-Ruiz, Ana María García-Berbaneu, Alexsander Luiz Telpisow-Scheid

This study proposes an automated methodology using NLP to extract, classify, and assess ESG content from corporate sustainability reports. It uses a taxonomy aligned with European reporting standards for listed SMEs, enabling scalable and r…

Mrs. Awantika Deshpande, Mr. Kiran More

This paper proposes an AI-driven education system to enhance ESG reporting knowledge and consistency. It integrates NLP, machine learning, and knowledge graphs for framework analysis, adaptive learning, and real-time reporting assistance. E…

Dirk Roethig

This paper examines the Corporate Sustainability Reporting Directive and European Sustainability Reporting Standards, which will require around 50,000 EU companies to produce detailed sustainability reports by 2026, and their implications f…

Murali Krishna Pasupuleti

This paper develops an integrated framework for studying, modeling, governing, and deploying green hydrogen systems as socio-technical infrastructure. It covers statistical modeling, machine learning, digital twins, and policy governance, e…

Lamperti, Francesco, Wieners, Claudia, DOSI, GIOVANNI +1

This paper argues that a mix of green industrial policies, targeted subsidies, and a mild carbon tax is the most promising strategy for an orderly transition to meet Paris Agreement targets. Such a package can be fiscally neutral, boost job…

Stefan Vieweg, Christoph Klein

This review synthesizes 2022-2025 evidence on AI in green finance and ESG, proposing the RESP-ESG framework for responsible adoption. It maps eight archetypes, showing NLP and ML enhance ESG signal extraction and climate analytics, while hi…

Deepa Iyer, B B Tiwari

This study empirically analyzes the impact of green financing instruments (green bonds, sustainability-linked loans, ESG investments) on sustainable development outcomes using a survey of 75 financial professionals and 10 interviews. Findin…

José Ignacio Olmeda Martos, Carlos García-Llorente

This paper proposes a digital energy justice framework to govern AI's growing electricity demand. It outlines three pillars: mandatory energy/carbon transparency per service, regulatory classification of AI uses by social value, and proport…

Shan He, Bin Xu

Using China's staggered ETS rollout and a multidimensional energy poverty index, this paper finds that carbon pricing increases energy poverty, with impacts front-loaded in the first two years. The effect is larger in temperate provinces wi…

Ambika Zutshi, Diane Zandee, Andrew Creed

This paper positions AI as a critical enabler for the transition to a circular economy, using the 10R framework to explore AI applications across circularity levels. It highlights how AI can identify opportunities for material reduction, pr…

Gordillo Gutiérrez, Guadalupe Adriana

This paper compares IFRS S1/S2 with GRI and TCFD across three dimensions: materiality concept, primary audience, and integration with financial information. It finds that GRI uses dual materiality (both impact of environment on company and …

Victoria Omeire, Okechukwu Okorie, Paul Mativenga +2

This study conducts a systematic literature review on Scope 3 emissions modeling in high-value manufacturing, revealing fragmentation among existing approaches (game theory, MRIO, simulation). It proposes a hybrid modeling framework integra…

Thomas Fugger, Joseph Poligkeit, Christoph Herrmann

This paper develops sectoral decarbonization pathways (SDPs) for major automotive OEMs from 2020-2050, comparing current corporate targets against well-below 2°C and 1.5°C pathways. It finds that published OEM targets are insufficient in sc…

(著者不明)

In April 2025, the IMO approved the Net-Zero Framework. This paper analyzes legal and non-legal challenges to its implementation, focusing on regulatory effectiveness and international cooperation for shipping decarbonization.