GX & Decarbonization Research

Deepti Pathak, Monika Chopra

This study uses S&P 500 data (2012-2023) to examine how institutional ownership affects ESG disclosure scores. It finds significant influence in visible sectors like utilities, consumer staples, and industrials, with governance disclosure m…

Farhan Hussain, Zhifang Zhou

This study examines whether comprehensive ESG disclosure enhances firm value in BRICS emerging markets using a GRI-based index and a staggered difference-in-differences design. Firms achieving comprehensive disclosure show higher firm value…

C. Cepêda, A. Monteiro, Cristina Aibar‐Guzmán

This study examines factors influencing ESG decoupling (gap between disclosure and performance). Using panel data from 3,465 large firms (2009-2023), it finds that higher financial performance increases decoupling, while normative and coerc…

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…

Corinna Irina Ketterling

This paper analyzes the shift from voluntary CSR reporting to legally binding ESG disclosure frameworks from a legal perspective. It examines the evolution of sustainability disclosure standards and their legal implications.

Muhammad Adnan Ali, Dr. Gohar Mahmood, Shahid Mahmood

This study uses a 30-country panel (2015-2024) to examine how national ESG disclosure quality, green bond issuance, and carbon reporting transparency affect sustainability performance. It finds that green investment flows fully mediate the …

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…

Mardi ani

This paper analyzes the role of ESG disclosure in improving financial reporting quality under IFRS S1. Using a quantitative approach, it measures reporting quality via earnings quality, value relevance, and earnings management, and ESG disc…

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 …

Huan Wu

This study examines the dual carbon pressures from China's Emissions Trading System (ETS) and the EU's Carbon Border Adjustment Mechanism (CBAM) on the cement and aluminum sectors. It analyzes impacts on operating costs, competitiveness, an…

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…