GX & Decarbonization Research

United Nations Conference on Trade and Development

This guide provides policymakers with a practical roadmap to translate climate objectives into investment opportunities. It outlines approaches to integrate investment and FDI needs into NDCs, align national policy frameworks with climate g…

(著者不明)

This paper reviews the progress of sustainability disclosure standards as a 'global baseline' proposed by the ISSB, with a focus on human capital information disclosure. It discusses the trends in international standardization and implicati…

Aldís Elfarsdóttir, Markus Pelger, Chase Hikida +3

This study identifies five credibility signals in corporate climate reports using NLP: emissions data parity, third-party verification, reporting consistency, specific language, and specific initiatives. Analyzing 118,724 firm-year observat…

Jakob Skovgaard, Åsa Knaggård, Roger Hildingsson +1

This paper compares carbon tax adoption in Sweden and Mexico, finding that despite different contexts, similar factors such as ideational change and fiscal reform windows enabled adoption. It highlights the importance of coalition-building …

Martin Schüder, Henning Zülch

This study examines whether SBTi participation improves corporate carbon performance across emission scopes. Using coarsened exact matching and OLS regression on 3,113 listed firms (2015-2024) in Europe, North America, and Asia, it finds co…

Anastasiya Ostrovnaya, Jan Ahrens, Julian Smart +2

This paper analyzes the effects of carbon pricing on firms' financial profiles, focusing on cash flows and margins of steel and cement firms under various scenarios. The key determinant is carbon cost pass-through ability, and capital marke…

He Peng Yang, Norhaiza Bt. Khairudin, Danilah Salleh

This study uses 48,187 observations of Chinese A-share firms from 2012 to 2024 to develop an interpretable machine learning model predicting corporate carbon disclosure. GBDT achieves the best out-of-sample performance (R²=0.5191). Key pred…

Dr. Rajat Dixit, Dr. Govind Prasad Goyal, Dr. Archana Singh +4

This paper proposes 'Green Governance 4.0', a new paradigm integrating law, management, and digital technologies for environmental sustainability. It argues that combining adaptive legal regimes (e.g., Paris Agreement, CSRD, ISSB), strategi…

Jiaman Li, Tongtong Zhao, Farhad Taghizadeh-Hesary

This study uses DID analysis on 451 EU listed firms from 2018-2023 to examine CSRD's impact on financial performance. CSRD significantly improves financial performance, especially for firms with older boards, smaller size, and higher female…

Mingyu Liang, Yiling Zuo

This paper studies the Chinese national carbon market from 2021 to 2025 using OLS regression with variables including policy, EUA prices, GDP, HS300, coal prices, and international oil prices. Findings show that policies and energy prices a…

null Wu Huihui, Hasani Mohd Ali , null Hazlina Shaik Md Noor Alam

This study compares materiality in environmental disclosure under US and Chinese securities laws. The US uses a financial materiality standard, while China adopts double materiality considering both financial and environmental/social impact…

Quentin ARNAUD, Sophie GIORDANO-SPRING, Pierre CHOLLET

This paper analyzes the impact of EU Taxonomy Regulation disclosures on mutual fund ownership using STOXX Europe 600 firms data from 2021-2022. High eligible revenues correlate with lower conventional fund ownership, while high alignment ra…

Peter Glavič

This article provides an overview of sustainability reporting standards (SRS) for corporate, public, and individual levels. It describes voluntary standards (ISO, GRI), mandatory ones (ESRS, IFRS), and notes national alignment with IFRS. It…

Thomas Sterner, Dallas Burtraw, Jos Delbeke +3

This paper reviews 20 years of the EU Emissions Trading System (EU ETS), the world's largest carbon market. It highlights how the system evolved from initial price collapse to effective emission reductions through the Market Stability Reser…

Muhammad Sani Khamisu, Ratna Achuta Paluri

This paper systematically maps ESG materiality assessment literature using co-citation, keyword co-occurrence, and thematic analyses, identifying four historical and five current clusters. It underscores the need to understand double materi…

Anderson Yu

The PADV methodology introduces a governance layer for ESG by converting individual and corporate actions into verifiable behavioral data. It includes 30 standardized modules and a Proof Record mechanism that produces audit trails aligned w…

Elena Rivo-López, Mónica Villanueva-Villar, Carmen Pardo-López +1

This study presents a hybrid literature review combining bibliometric mapping and structured review of 257 articles on environmental sustainability reporting from 2005 to May 2024. It identifies four research clusters: sustainability accoun…

Atif Mahmood, Asad Mehmood, Simone Terzani +2

This study examines the effect of ESG disclosure on firm value using panel data of EU firms from 2014 to 2024. It finds that although average ESG disclosure scores decreased after the CSRD issuance, ESG disclosure has a significant positive…

Riska Handani, Syahril Djaddang

This paper systematically reviews how four assurance dimensions (existence, provider, level, scope) of sustainability reporting affect greenwashing. Analyzing 20 peer-reviewed articles (2020-2025), it finds that high-quality assurance enhan…

Ф. Чэнь

This paper positions carbon pricing as a crucial tool for cross-border carbon regulation and the green transformation of the global economy. It likely discusses mechanisms for international carbon price adjustment and the need for policy ha…