GX & Decarbonization Research

(著者不明)

Using proprietary hand-collected data, this paper examines how firms use third-party carbon offset credits to claim emission reductions, empirically assessing offset effectiveness and the risk of greenwashing.

Samir N Jena, Lala Sibani Chand, Anubhutie Singh

This paper proposes a neuro-symbolic NLP pipeline for automated verification of BRSR disclosures in India. It uses 4-bit quantization for local execution and a deterministic regex layer to filter hallucination, enabling offline greenwashing…

Bintang Corvi Diphda, Reza Triarda

This paper analyzes the nickel downstreaming policy in Indonesia's Morowali Industrial Park (IMIP) through the lens of green extractivism. It shows how climate crisis and energy transition narratives, along with sustainability claims (ESG, …

Tryas Chasbiandani, Adam Zakaria, Marsellisa Nindito

This systematic literature review (PRISMA) examines the dual role of ESG disclosure in financial statement fraud: as a monitoring mechanism enhancing transparency and reducing fraud, and as a camouflage mechanism via ESG-washing that can co…

Ping Chen

This paper examines how geopolitical fragmentation fuels greenwashing and hinders a just energy transition in the global South. It argues that fragmentation creates regulatory loopholes and enables corporate deception, perpetuating poverty.

Zhang Z.M.

This paper examines how carbon emission trading schemes influence firms' greenwashing behavior. It finds that such mechanisms may increase the risk of false environmental claims as firms seek to justify compliance costs. Empirical evidence …

Brahim Bergougui, H. G. Sulimany, Abdulrahman Atllah Alharbi

Using Chinese listed firm data (2012-2022), this study finds that AI language models reduce ESG greenwashing. Machine learning and planning-decision systems have the strongest effects, operating through workforce skill restructuring and per…

Su Y.

This paper analyzes the impact of market competition on corporate ESG greenwashing from the perspective of new entrants, suggesting that new firms tend to exaggerate ESG claims under competitive pressure.

Frisch T.

This paper critically examines corporate climate disclosure as a central tool of soft climate governance, questioning its effectiveness in driving decarbonization. It highlights the slow pace and potential deceitfulness of such disclosures,…

Zhang D.

This paper investigates whether green finance effectively inhibits extreme hypocritical ESG risk through the lens of greenwashing. It provides an empirical analysis of the risks posed by greenwashing and the actual effectiveness of green fi…

Liu G.

This paper examines how capital market liberalization affects firms' greenwashing in ESG reporting. Empirical evidence shows that liberalization increases the tendency for firms to exaggerate their ESG performance. The findings highlight th…

Ma D.

This paper examines how media attention and the presence of female directors influence corporate greenwashing behavior in Chinese firms. The title suggests a focus on the role of corporate governance and external pressure on the credibility…

Peng L.

This paper investigates the role of ESG committees in corporate greenwashing. It examines whether ESG committees reduce or enable greenwashing, providing insights into the effectiveness of governance structures in ensuring credible environm…

Wang F.

This paper critically examines the 'green' claims of data centers, questioning the effectiveness of renewable energy certificates and carbon offsets in achieving true zero emissions, highlighting issues of additionality and quality.

Ma Y.

This paper analyzes how false-disclosure greenwashing affects corporate financial sustainability. It discusses the detection of greenwashing and its financial consequences, emphasizing the importance of disclosure integrity.

Luu Thu Quang, Nguyen Dang Hai Yen, Vo Thien Trang +1

This paper is the first to investigate how ownership structure influences ESG greenwashing under information asymmetry, using hand-collected data from Vietnamese listed firms (2020-2024). It finds that under high information asymmetry, mana…

Rongrong Zhang

This paper investigates the effect of digital carbon management on ESG greenwashing risk through a qualitative case study of BYD's Sustainability Report and textual analysis. Results show digital tools can reduce greenwashing via enhanced t…

Dr. Kalpana Mahesh Patil, Heten Mahesh Patil

This paper presents an AI framework integrating LayoutLMv3, ClimateBERT, and XGBoost to tackle ESG reporting fragmentation and greenwashing. Evaluated on 139 corporate reports, it achieves 95% CO2 extraction precision, 20% completeness impr…

Freddie Daley, Marcel Llavero-Pasquina

This paper reviews 48 projects labeled as 'low carbon' and finds that they inadvertently perpetuate the fossil fuel problem. The authors argue that such projects can serve as greenwashing and delay genuine decarbonization.

Lydia Nyongesa, Christine Osinde, Brian Wakasala

This paper examines whether institutional investors' AI monitoring capability causes East African commercial banks to disclose ESG information more granularly. Using hand-coded ESG disclosure data from 31 banks and surveys of 418 investors,…