GX & Decarbonization Research

Dr. Purvy Karia, Mr. Mayank Satra

This paper qualitatively assesses Larsen & Toubro's ESG disclosure architecture using its Integrated Annual Reports, BRSR, and Sustainable Finance Frameworks. It finds a comprehensive system with a clear link between ESG performance and cos…

Anderson Yu

This paper introduces the Mechanical Mapping Engine (MME), a deterministic execution-layer infrastructure that converts real-world behavioral activity into machine-verifiable ESG disclosure structures. Using the PADV protocol, SRMID framewo…

Mukhtar A. Adam, Mohammed Abdalla

This paper examines the role of environmental audit frequency and quality in enhancing ESG disclosure among Malaysian public institutions. Findings show that state-level ESG audits positively correlate with increased disclosure, with larger…

Sara Mustafa Alatta Mohamed, Yosra Azhari Elamin Elboukhari

This study examines the relationship between ethical leadership and ESG disclosure among 147 non-financial firms listed on the Saudi Stock Exchange from 2020 to 2024. Using random-effects panel regression, it finds a positive and significan…

Yen-Lien Kuo, Wensong Wu, Daigee Shaw +5

This experimental study shows that introducing imaginary future generations (IFGs) significantly increases the probability of choosing carbon tax schemes by 11%. A survey in Taiwan found that a carbon tax bundled with reduced VAT and lump-s…

Jibriel Elsayih, Rina Datt, Qingliang Tang +1

This study empirically examines the relationship between carbon management system quality (CMSQ) and voluntary carbon assurance (VCA) using a sample from over 40 countries (2011-2018). It finds that firms with superior CMSQ are more likely …

Daramola Joseph Omoyele

The UK's net-zero target relies on carbon pricing, but ETS-covered sectors have reduced emissions while non-ETS sectors (75% of emissions) lag. This paper shows that effective carbon prices in transport, buildings, and small businesses are …

B. Lu, Xueye Liu, Jialin Hong +4

This study develops a process-level accounting framework to quantify the long-term impact of the EU's CBAM on China's steel industry. Certificate costs are estimated at 0.29–12.3 billion CNY by 2050, with EU ETS price as the main driver. Lo…

Gunther Glenk, Rebecca Meier, Stefan Reichelstein

This paper develops a generic model for constructing carbon abatement cost curves, calibrated on European cement producers under the EU Emissions Trading System. The results show that a carbon price of €85/ton (2023 average) incentivizes ab…

Pierdomenico Duttilo, Francesco Lisi

This paper examines the pass-through of EU ETS carbon costs to Italian wholesale electricity prices from 2016 to 2024. Using daily data and regression with autoregressive dynamics, it finds that carbon costs are positively transmitted but i…

Ms. K. Dharani, Dr. R S Ch Murthy Chodisetty

This study conceptually examines how carbon markets (ETS, carbon pricing, offsets) enhance sustainable finance effectiveness. It analyzes moderating roles of GDP per capita and political stability, emphasizing strong policy frameworks and t…

Ohn Zin Lin, Dagmar Juchelková, Libor Štěpanec +2

This paper analyzes fragmented regulations, limited green finance access, and underdeveloped carbon markets in ASEAN. Through comparative policy analysis of global best practices (EU ETS, CBAM, green bond standards) and case studies from In…

Weijie Liu

This paper constructs an ensemble learning prediction framework using LightGBM, XGBoost, and CatBoost to predict carbon emission trading prices for listed manufacturing enterprises in China. Using SHAP for model interpretability, it finds t…

Chensheng Lv

This study uses a DID model to analyze China's regional carbon trading pilots' impact on corporate ESG performance. Results show that the carbon emission trading mechanism significantly improves ESG ratings through a composite mechanism of …

Haiyan Lan, Guoshuai Sun, Jiao Feng +1

This study develops a dynamic duopoly game model of renewable and thermal power producers under carbon trading and green certificate schemes. Using nonlinear dynamic methods, it finds that very low renewable costs can destabilize the system…

Jung-Mi Lim, Seongjun Lee, Taeyoung Jin +1

This paper analyzes the impact of changes in allocation and price in the emission trading scheme (ETS) on the electricity market, using a Korean case study. It examines how carbon price fluctuations affect electricity prices and generation …

Ajay Kumar

This study examines the effect of carbon taxes on greenhouse gas emissions in five OECD countries (Denmark, Finland, Sweden, Norway, Slovenia) from 1990 to 2019. Using Pearson correlation and Phillips-Perron unit root tests, it finds that c…

Xiaonan Li, Rongxin Sun, Wenxu Zhang +2

This paper proposes a bilevel optimization model for distributed energy storage configuration that integrates wind-solar uncertainty and a tiered carbon trading scheme. It uses SNGAN and K-means for scenario generation, and an improved Ospr…

Shuhao Li, Yixin Lin, Xiutao Gao +2

This paper proposes a multi-objective optimal scheduling model for integrated energy systems that integrates tiered carbon trading and load-side demand response. A reward-penalty carbon cost model internalizes carbon constraints. Using the …

Lei Qing

This study evaluates alternative ETS designs to support renewable energy development in the Beijing–Tianjin–Hebei region using AHP and fuzzy VIKOR. Environmental effectiveness and technological innovation receive the highest weights. The in…