GX & Decarbonization Research

P. Thapa, Bipasha Chaudhary, S. Acharya +2

Analyzing 341 annual reports of NIFTY 50 companies in India, this study finds that firms with higher CSR performance tend to have more readable CSR disclosures. However, the mandatory BRSR framework negatively moderates this relationship. T…

M. Altin, Mawih Kareem Al Ani, Khaled Hussainey +1

This study analyzes the impact of sustainability expenditures on ESG performance using UK firm-level panel data from 2014-2023 (177 firms). It finds that environmental expenditure, environmental investments, and R&D positively affect ESG pe…

Mahsa Mohammadrezaei, José Carlos Marques

This study analyzes 322 sustainability reports from apparel firms after the Rana Plaza disaster, using SASB thematic alignment and VADER sentiment analysis. It finds that firms prioritize environmental over labor issues and adopt an overly …

Suman Bidaralli, Bharagvi Pandurangi

This study examines opportunities and challenges for traditional audit firms entering ESG assurance, using a survey of 18 business clients and 10 chartered accountant firms in the Hubballi-Dharwad region of India. Findings show 83.3% of cli…

Lin Oktris, Afzal Izzaz Zahari, Suharmadi Suharmadi +2

Using panel data from 101 Indonesian firms (2020-2022), this study examines how environmental and social disclosure quality affects financial performance. Environmental disclosure significantly enhances ROA, while social disclosure shows no…

Arshad Hasan, Usman Sufi, Franklin Nakpodia

This study analyzes sustainability reporting practices in Pakistan using GRI and IFRS S1-based indices. It finds that negative and uncertain disclosure tones are associated with impression management, while positive tones provide accurate s…

B. Franklin

This study analyzes factors affecting environmental disclosure in Ghana's hospitality industry using SEM on 192 firms. Findings show that employee size, CSR engagement, and financial strength positively affect disclosure, emphasizing the ne…

F. Johora, M. Hossain

This study examines the influence of sustainability accounting practices, sustainability auditing and assurance, and ESG disclosure quality on future reporting standards in Bangladesh. Based on a survey of 162 accounting professionals, it f…

Fadekemi Ajasa-Adeoye, I. Osamor, Omoregbee Godwin +3

This study investigates the effect of ESG disclosures on the Price Earnings (P/E) ratio of listed firms in Nigeria's oil and gas and industrial goods sectors from 2015 to 2024. Using panel regression, it finds that environmental, social, an…

Pathompong Kookkaew, Neungruthai Petcharat, Pitan Sanpakdee +1

Using panel data of 609 firm-year observations from Thai listed firms (2019-2023), this study examines whether ESG reporting quality reduces debt financing costs and improves investment efficiency. Results show high-quality ESG reports are …

M. Shygun, K. Bezverkhyi

This study theoretically analyzes sustainability reporting as an effective CSR tool, expanding the classification criteria for corporate reporting based on indicator type, non-financial reporting standards, disclosure areas, and form of non…

Laura Fratalocchi, S. Rossini

This review paper provides a comprehensive analysis of the role of Carbon Capture, Utilization and Storage (CCUS) in energy transition from an industrial perspective. It evaluates the current state and challenges of various CCUS technologie…

Swaprabha P. Patel, A. Gujarathi

This study simulates an industrial carbon capture process using Promax V6 and optimizes it with NSGA-II, considering conflicting objectives of global warming potential and hydrocarbon recovery. Eight decision variables include amine concent…

Swaprabha P. Patel, A. Gujarathi, P. Vanzara

This paper presents the development and multi-criteria optimization of an industrial large-scale integrated carbon capture and sulphur recovery process. It aims at cleaner energy production and waste valorization, assessing the feasibility …

Agus Setiawan, Vivi Fitriani, Almas Aprilana +5

This paper examines cold plasma technology within Indonesia's CCS/CCUS policy landscape. It concludes that current plasma-based CO2 conversion technologies are not yet viable for large-scale deployment due to low energy efficiency, limited …

Grazia Leonzio

This paper examines the role of CCUS in the clean energy transition, covering capture methods, utilization pathways, and storage solutions. It discusses integration with energy systems, cost challenges, and scalability, evaluating its poten…

Ferdinand Drünert, Yoga Rahmat, Bernhard Fleischmann +1

This paper proposes a closed carbon cycle for glass manufacturing via CCU and power-to-gas. A techno-economic model shows over 99% of scope 1 and 62% of scope 1+2 emissions can be abated, but at high cost: CO2 abatement cost estimated at €1…

Zefeng Liu, Cheng-lin Li, Zheng Xu +3

This paper analyzes the air quality co-benefits of deploying carbon capture, utilization, and storage (CCUS) during the transition to carbon neutrality. It assesses how CCUS technologies can contribute to reducing not only CO2 but also air …

M. Strojny, P. Gładysz, Amy Brunsvold +1

This study evaluates techno-environmental performance of BECCUS pathways in Poland: CO2 storage, mineralization, and methanol synthesis. Levelized costs range from 59.9 to 631.1 EUR/tCO2,in, with storage achieving the most negative carbon f…

Noor Abdulhussain, M. Gudiyor Veerabhadrappa, Luděk Král +4

This paper presents the development and validation of primary reference materials (PRMs) for trace impurities in CO2 for CCUS applications. PRMs for SO2, H2S, NO2, H2O, etc., were prepared by European metrology institutes using gravimetric …