GX & Decarbonization Research

Hans Sanderson, M. C. Maia, Frank Akowuge Dugasseh +2

This paper presents two complementary digital tools to support climate accounting for SMEs, which are often neglected in sustainability reporting despite their critical role in Scope 3 emissions. The first tool, Climate Compass, is a govern…

Minh Huong Tang, Doan Trang Do

This systematic review analyzes carbon credit accounting (CCA) in higher education institutions using PRISMA 2020. Reviewing 215 papers, it identifies five themes: measurement, sustainable development, input-output analysis, digital innovat…

Emilia Pupsitsari, A. Nawangsari

This paper identifies the causes of low quality and inconsistency in carbon accounting in Indonesia: absence of national standards, limited technical capacity, and insufficient digital infrastructure. A systematic literature review of 2019-…

I. Filimonova, Artem D. Bessmertnykh, E. Kuznetsova +1

This paper develops and tests an algorithm for calculating Scope 3 greenhouse gas emissions for energy-intensive compressor equipment, integrating Russian regulations and international standards. A case study shows that customer operation a…

Rodrigo Gil, Sara Martínez, Jose Traub +2

This study provides the first multi-country assessment of carbon footprint disclosure quality in Latin America, analyzing 103 company reports from five countries using the Carbon Integrity Index. While 83.5% disclose some value-chain emissi…

N. Giridharan, Dhayanithi V, S. S +1

This paper presents an AI-based platform that integrates diverse organizational data (energy, commuting, supply chain) to automate carbon footprint measurement and ESG reporting. Using AI for validation and estimation, it achieves higher re…

(著者不明)

This paper provides policymakers with a blueprint for integrating OGMP 2.0-aligned methane reporting into regulatory MRV frameworks. It leverages the UNEP IMEO's leading MRV standard for the oil and gas industry, offering step-by-step guida…

Briyan Gifari, Nabiel Muhammad Al Ghazali, Abdullah Fajar

This study applies advanced analytics to evaluate suppliers for Indonesia's Free Nutritious Meal Program (MBG) based on Triple Bottom Line. Using a weighted scoring model with logistics efficiency (40%), environmental impact (30%), and volu…

Ranran Zhang

This paper systematically examines methodological challenges in empirically pricing corporate carbon risk under China's dual carbon goals (2030 peak, 2060 neutrality). It identifies three core issues: poor data reliability (e.g., omitted Sc…

V. Namoniuk, A.I. Maliuha

This conceptual paper identifies a theoretical gap in transaction cost economics regarding environmental constraints. It introduces 'ecological asset specificity' as a governance variable and argues that modular governance in global value c…

Liurui Deng, Lingling Jiang, S. Gan

This study analyzes the impact of ESCO financing modes (bank, green bond, internal factoring) on supply chain emission reduction efficiency and economic benefits under carbon quota trading and EPC. Using a multi-agent Stackelberg game model…

Bhimalinga Reddy Bangaru

ERP has evolved into sustainability intelligence software for monitoring environmental performance, enabling real-time carbon footprint tracking in medical device supply chains. It offers Scope 1/2/3 emissions management, with AI improving …

J. Retegi, B. Kamp, J. Igartua

Using Spain as a case, this study applies Environmentally Extended Input-Output Tables and Production Layer Decomposition to quantify Scope 1-2-3 emissions across industrial value chains. It finds that indirect emissions dominate, and that …

Indrajit Sen

This paper introduces a carbon-aware supplier selection framework that optimizes the trade-off between cost, risk, and Scope 3 emissions using multi-objective optimization. It demonstrates how organizations can incorporate regulatory carbon…

Janna Axenbeck, S. Kunkel, Joris Blain +1

This study reveals that global emissions from digital technologies between 2010 and 2021 were largely obscured in greenhouse gas emission accounting standards. It highlights the inadequacy of current carbon accounting frameworks in capturin…

No Ol Lim, Hyojin Cho, Song T. Lim +1

This study provides the first multi-scope regional assessment of carbon flows in South Korea, integrating Scope 1-3 emissions. It reveals stark asymmetries: industrial provinces face high direct exposure, while metropolitan regions have hig…

Ashraful Alam, Hafiz Usman Ghani, T. Räty +1

This study comprehensively assesses the life cycle GHG emissions of Finland's forest sector for 2023 using a Scope 1, 2, and 3 framework. Total emissions are approximately 8.35 Mt CO2e, with Scope 3 contributing 68%, primarily from organic …

Bo Liu, Kaixin Ma, Mingliang Liu +1

This study traces carbon emissions across the entire supply chain of China's construction industry, from upstream suppliers to final demand. Using input-output analysis, it identifies key emission sources and provides insights for decarboni…

S. Shoaib-ul-Hasan, Mohamed Rikaz Mohamed Ameer, Amal Valan Francis +14

This study quantifies Scope 3 Category 1 emissions (Purchased Goods and Services) for GKN Aerospace using the GHG Protocol. It compares mass-based and spend-based methods, finding spend-based overestimates by approximately a factor of three…

Hosang Shukla, Avni Sharma, Geetanjali Ashtekar +2

This study quantifies the monthly GHG emissions of an average household in Mumbai, India, using the Greenhouse Gas Protocol across Scope 1, 2, and 3. Through a detailed survey and emission factors, it identifies major emission sources and o…