GX & Decarbonization Research

Todeschini S.

This paper comparatively analyzes how EU member states are transposing the Corporate Sustainability Reporting Directive (CSRD) into national law. It evaluates the effectiveness of different national transposition policies and provides insig…

Lin Zheng, Qiguang An, Yingshuang Shi

This study examines whether firms' attention to climate policy improves their ESG performance. Using Chinese firm data, the authors find that policy-oriented climate attention positively correlates with ESG scores, especially in heavily reg…

De Jong P.

This paper empirically examines how inconsistency in ESG disclosure affects firms' tail risk (extreme downside risk). Low-quality disclosure may increase market uncertainty and influence risk premiums.

Gera S.

This paper surveys natural language processing (NLP) techniques applied to financial narratives, including earnings calls, ESG disclosures, and 10-K filings. It highlights how NLP can extract material ESG information, detect sentiment, and …

Lili Ren, Shicheng Yan, Chao Liu +2

Using an Earth system model, this study projects that aerosol reductions under carbon neutrality increase solar energy availability by enhancing surface radiation, while GHG mitigation may decrease wind power density by altering land-sea th…

Sáez-Ortuño L.

This paper empirically analyzes how companies communicate operational excellence 5.0 in their CSRD sustainability disclosures. It reveals trends in disclosure content and implications for transparency, offering practical insights.

Junyi Shi, C B Liu, Dehai Yu +1

This study conducts a cradle-to-gate life cycle assessment of cosmetic-grade hyaluronic acid produced via microbial fermentation in China. It identifies environmental hotspots and proposes mitigation levers to reduce impacts.

Feng Dong, LI Zhi-cheng, Xu Zhao +4

This paper analyzes the interdependence between low-carbon and high-carbon firms in China using stock return network analysis and a mixed-frequency volatility model. It finds that the two groups cluster separately but became more connected …

Al-Tahat S.

This paper investigates whether one-share-one-vote governance accelerates the incorporation of ESG information into stock prices. It explores how reducing trading and information frictions can enhance the linkage between ESG scores and mark…

Agustini A.T.

This paper provides a bibliometric analysis of climate-related disclosure literature and critically evaluates measurement methods. It identifies research trends and assesses the validity and challenges of current measurement approaches, off…

Mengting Zhu, Mengqi Zhao, Rongqi Zhu +5

Buildings are a major energy-consuming sector, but mitigation scenarios often assume fixed historical climate baselines. This study integrates updated Heating and Cooling Degree Days into a global IAM and finds that ignoring warming trends …

Gangwani M.

This paper empirically examines the impact of ESG performance on the value and risk-taking of commercial banks in emerging market economies. It provides evidence on how ESG factors affect bank financial metrics, offering insights for invest…

Qiang Tu, Ziming Li, Yanran Ma +3

This study investigates the cascading effects of climate policy risks along China's electrochemical energy storage supply chain, using spatiotemporal spillover analysis. It reveals how policy shocks propagate across regions and sectors, pro…

Vishnu Nampoothiri M.

This paper analyzes how the implementation of assurance under the Corporate Sustainability Reporting Directive (CSRD) is fragmented due to varying national standards and scope choices. It highlights that inconsistencies across member states…

Wen Wang, Yi Zhang (9093), Risheng Gao

This study uses micro-survey data from rural Jiangxi, China, to show that digital technology adoption positively correlates with clean energy consumption intensity. Pathways include increased non-farm employment and stronger social capital.…

Rajabalizadeh J.

This study examines how CEO managerial ability influences the strategic repetition of climate disclosures. It suggests that more capable CEOs may repeat climate information more effectively, with implications for disclosure quality and firm…

Zhang D.

This study examines how executive pay disparity affects ESG disclosure in Chinese firms. It hypothesizes that firms with larger pay gaps may strategically manage ESG disclosures to mitigate stakeholder concerns.

Raimo N.

This study empirically analyzes how non-financial information disclosure affects the cost of equity capital in the food and beverage industry. Higher disclosure quality is associated with lower cost of capital, confirming the financial valu…

Carungu J.

This paper analyzes tensions between EFRAG and ISSB regarding sustainability reporting standards and explores opportunities for convergence. It contrasts their approaches and discusses implications for corporate disclosure and global compar…

Siddique M.A.

This study investigates the predictive power of ESG disclosure for corporate carbon risk using machine and deep learning models. By comparing model performance, it suggests that ESG disclosures can serve as effective predictors of carbon ri…