GX & Decarbonization Research

Yanhong Luo, Yuqing Yang, Bowen Zhou +2

This study proposes a cooperative operation framework for multiple integrated energy systems (MIES), modeling electricity-carbon P2P trading via Nash bargaining and handling uncertainties with robust optimization and chance-constrained prog…

Zhanpeng Xu, Zhehan Li, Longze Wang +6

This paper proposes a quantum-enhanced evaluation framework for hybrid wind-PV systems under carbon emission trading (CET). It integrates quantum particle swarm optimization (QPSO) with TOPSIS to handle uncertainty from evolving CET policie…

Kaho Yu, Yunheng Zhou, Xinchuchu Gao

This paper examines how Article 6 of the Paris Agreement shapes carbon markets in ASEAN and its implications for regional energy connectivity and transition. It analyzes how Article 6 provides a high-integrity framework to address instituti…

M. Busó, Sanchayan Banerjee, Thales A. P. West

This perspective argues that a policy mix combining hard tools like carbon pricing and Emission Trading Systems (ETS) with soft tools like nudges is essential for transforming the food system to low-carbon. It proposes innovative policies s…

Ciara Doherty, Vahid Aryanpur, Hannah Daly

This study quantitatively assesses the alignment of Ireland's carbon budget-aligned energy pathways with EU climate and energy targets. Using the TIMES-Ireland model, it finds that domestic carbon budgets can exceed EU ETS targets and 2040 …

ABDUL KERIM, ALI MOHAMMED LAWAL, ALI BILIKISU ABUBAKAR

This study examines the impact of ESG disclosure on the financial performance of Nigerian listed manufacturing firms from 2016 to 2025. Using a content analysis index based on GRI standards and panel regression, it finds that overall ESG di…

Tyas Aswadina Poliyama, M. Mahdalena, Ronald S. Badu

This study analyzes the conformity of carbon emission disclosures with GRI 305 standards among Indonesian LQ45 Low Carbon Leaders index companies from 2022 to 2024. Using a quantitative descriptive approach, it finds that most companies ach…

Darjito Wahyu Probo Apsoro, Asep Darmansyah

This study analyzes PT XYZ's readiness for Indonesia's mandatory Sustainability Disclosure Standards (PSPK 1 & 2, based on ISSB) by 2027. Using SWOT and Actor-Network Theory, it identifies gaps in materiality, climate risk assessment, and d…

Widaryanti Widaryanti, Luhgiatno Luhgiatno, Riana Sitawati

Using panel data from 89 Indonesian listed firms (2021-2023), this study investigates how sustainability reporting (GRI-based) and audit committee characteristics affect firm value (Tobin's Q), with profitability (ROA) as a mediator. Result…

V. P. Safas, Mohsin Khan

This study uses bibliometric analysis to map ESG disclosure and reporting standards in sustainability reports, providing a systematic overview of the field. It identifies key standards and trends, revealing the evolution of research.

E. Mayndarto, Ayke Nuraliati, Nada Cantika Putri Kadua

This study quantitatively analyzes the impact of integrating sustainability accounting and ESG reporting on corporate transparency and accountability. Using regression analysis on secondary data from corporate reports, it finds that integra…

Md Arafat Rahman, Sazzad Hossain Shaon

This study empirically investigates the role of AI in enhancing ESG disclosures in Bangladesh, using a survey of 434 respondents. It finds that AI integration significantly improves ESG reporting, fostering sustainability culture and climat…

Obaid Ur Rehman Qureshi

This systematic review of AI-based ESG reporting automation (2020-2025) covers data harmonisation, NLP extraction, predictive analytics, and governance. It analyses EU Taxonomy, CSRD/ESRS, ISSB, and Saudi CMA guidelines. Domain-adapted tran…

Evgeny Kuzmin, G. Rakhimova, H. Nasirova +1

This study examines variation in ESG disclosure breadth among 109 large Russian firms in 2022. Employee headcount is the strongest predictor, while revenue and sector effects are weak. Findings suggest that organizational capacity drives ES…

Alessandra Theuma, Ahmad Faisal Hayek

This study analyzes sustainability information disclosure among 92 listed firms in the Gulf Cooperation Council (GCC) from 2020-2023, distinguishing between disclosure level (volume) and quality (credibility). Results show a positive associ…

Dr. M. M. Naburgi, Dr. MUSA, Hassan, GODWIN, Sunday Stephen

This study examines the effect of intellectual capital disclosure and sustainability reporting on firm value for Nigerian industrial goods companies using panel data. Findings show that sustainability reporting (ESG disclosure) has a signif…

R. Grassa, N. Ellili, Mohammad Hadi Alhashimi +2

This study examines the association between risk disclosure (RD) and ESG disclosure in 44 non-financial firms listed on Abu Dhabi Stock Exchange and Dubai Financial Market from 2018 to 2023. Findings show that RD increased during 2018-2021 …

Aiman Mahmoud Abu Hamour, Ahmad Ali Salem Bawaneh, K. M. Alhyasat +2

This study examines the relationship between green innovation and earnings management in MENA energy firms, with ESG reporting as a moderator. Using 1,747 firm-year observations from 2008-2024, it finds a positive significant relationship b…

Eldian Rinaldi

This qualitative study explores management perceptions of ESG reporting in non-financial companies. Findings show that ESG reporting is seen as strategic for legitimacy and sustainability, but barriers like data availability and complexity …

Menazel Fatehi, Srouji Suraiya Ibrahim, Wan Sallha Yusoff

This paper conceptually analyzes the influence of board compensation and gender diversity on ESG reporting quality for firms listed on the Amman Stock Exchange (ASE). Drawing on agency, stewardship, and resource dependence theories, it hypo…