GX & Decarbonization Research

Emil Dimanchev

This paper argues that for European climate policy to be effective, a carbon price on imports is essential. It emphasizes the importance of border carbon adjustments like CBAM to prevent carbon leakage and maintain competitiveness. It exami…

Amintas Brandão, SARAH Klopatek, Lisa Rausch +4

This paper presents a new corporate accounting methodology for calculating supply chain deforestation emissions in Brazil's meatpacking sector. It enables accurate Scope 3 reporting and deforestation risk assessment, serving as a potential …

Catarina Cepêda, Albertina Paula Monteiro, Beatriz Aibar‐Guzmán

This study examines the impact of institutional ownership on ESG decoupling—the gap between ESG disclosure and actual performance—using an international sample of 3,465 firms from 2009 to 2023. It finds that long-term institutional investor…

Bolognesi, Enrica, Burchi, Alberto, Goodell, John W. +1

Analyzing European and US listed firms from 2012-2020, this study examines how stakeholder pressure affects ESG transparency under voluntary vs. mandatory disclosure regimes. In Europe, mandatory regulation (EU Non-Financial Reporting Direc…

Salimov, Mirzohid Abdigofirovich

This article examines the growing importance of sustainability standards in accounting, focusing on GRI, SASB, and IFRS Sustainability Disclosure Standards. It analyzes how these frameworks enhance reliability, comparability, and accountabi…

Taihao Cao, Bangjie Lin, Zimin Wang

This paper empirically examines how mandatory environmental disclosure policies affect earnings quality and ESG performance. Firms with higher earnings quality show stronger ESG outcomes post-mandate, especially in high-impact industries. I…

Peter Okoye, Fadzlina Mohd Fahmi, Mazurina Mohd Ali

This study conceptually synthesizes how IFRS S1/S2 can enhance ESG disclosure quality and investor confidence. A systematic review of 44 peer-reviewed articles (2021–2025) identifies comparability, readability, and assurance as key mechanis…

Dr. x Kiran Kumar A C, Dr. Girish V

This paper analyzes the impact of green bond issuance, ESG-linked loans, and sustainability-indexed equity ownership on corporate carbon intensity and emissions using panel data from over 2,400 firms across 42 countries. Using difference-in…

Sandra Tenorio-Salgueiro, Milagros Vivel-Búa, Rubén Lado-Sestayo +1

This paper reviews major regulatory frameworks and sustainability reporting standards, including ISSB's IFRS S1 and S2, CSRD/ESRS, and GRI, highlighting the lack of harmonization. It discusses challenges for companies, investors, and regula…

Dr.Rachana Saxena, Hashim Khan, Dr.Mohsina Hayat

This paper critically examines how AI is reshaping corporate sustainability reporting and green accounting. It analyzes AI applications such as automated carbon accounting, environmental footprint analysis, real-time monitoring, and AI-assi…

Ahmad Faizal Mohd Yusof, Hasti Widyasamratri

This review article synthesizes the three pillars of ESG (environmental, social, governance) and analyzes why ESG scores differ across rating agencies (MSCI, Sustainalytics, Refinitiv) due to variations in metric selection, weighting, data …

Bukola Titilayo Fagbemi, Bright Peter Saah, Augusta Ihuoma Nduka +1

This systematic literature review traces the evolution of ESG reporting from 2000 to 2025, covering frameworks like GRI, SASB, TCFD, IFRS S1/S2, and CSRD/ESRS. It finds that regulatory reforms and investor demand have driven institutionaliz…

Yang Cao, Donglan Zha, Ze He +2

This study uses explainable machine learning to forecast how EU carbon prices react to geopolitical risks, quantifying the impact of geopolitical events on the EU ETS. It provides actionable insights for policymakers and investors in carbon…

CUI XIAOTIAN

This paper analyzes the evolution and future trajectory of ESG information disclosure in China within the context of global integration. It tracks the shift from voluntary environmental reporting to a structured framework with mandatory req…

Qihan Sun

This paper examines mechanisms of greenwashing and data manipulation in ESG reporting, proposing forensic accounting as a countermeasure. It introduces a multidimensional verification framework integrating blockchain, AI, and satellite moni…

Evgenia Anagnostopoulou

This study examines the link between climate governance mechanisms and short-term GHG emissions changes in the global oil and gas value chain using cross-sectional data from listed firms. Results show that emissions policy stringency and cl…

geruganti, sudhakar

This paper analyzes the paradox where CBAMs nullify FTA tariff benefits, using the India-UK FTA as a case study. It quantifies the de facto tariff of 20-40% from the UK's carbon price ($66/tCO2) versus India's low explicit price ($8-10/tCO2…

Kübra Tümay Ateş, Gamze Arslan, Özge Demirdelen +1

This study develops a comprehensive GHG inventory for a plastic injection molding plant in Turkey, covering all categories (1-6) per ISO 14064-1:2019. Total emissions are 3,922.75 tCO2e, with purchased raw materials and end-of-life stages a…

Sudhir Yadav, Eve McDonald-Madden, Justine Bell-James

This Perspective argues that net-zero strategies assessed solely through territorial carbon accounts can shift environmental burdens onto biodiversity, water, land, and communities via trade, supply chains, and offsets. It proposes a broade…

Thomas Pioch

This dissertation examines corporate GHG reporting through four studies: data quality issues, estimation methods for missing data, effects of mandatory reporting regulations on emissions, and determinants of managers' emission reduction inv…