GX & Decarbonization Research

Daniele Giordino, Martina Panero, Nourah O. Alshaghdali +1

This study examines the interrelationships among scope 2&3 emissions, financial performance, market value, and board sustainability using a panel of 437 European firms. Results show positive links between supply chain emissions and market v…

Kourosh Halat, S. Childe, Nick Golding +1

This study examines challenges faced by manufacturing SMEs in Scope 3 GHG assessment through UK case studies. It identifies persistent difficulties in data availability, estimation methods, and double-counting risks, and argues that qualita…

A. Phillpotts, Anne Owen, J. Norman +4

This paper proposes a scalable method to predict scope 3 emissions for small and medium enterprises (SMEs), aiming to complete their carbon profiles. It addresses data scarcity, enabling comprehensive carbon accounting for SMEs.

Zeqi Zhang, Yingjie Li, Danhui Lai +3

This paper addresses Scope 3 emissions accounting in energy supply chains using a physics-informed Leontief-GNN to impute missing firm-level emissions and integrate into a supplier selection framework. It outperforms baselines on a syntheti…

Vasudevan Kidambi, J. Kannan, Nadiya Parekh +2

This study develops a Scope 3 Integrity Framework with five lenses (boundary coverage, methodology transparency, governance accountability, supplier engagement, and assurance-based communication) to evaluate disclosure quality beyond compli…

K. Salonitis, John Patsavellas, Cristina Garcia Llubia

This paper presents a calculation tool for assessing scope 3 transportation emissions in manufacturing, offering a practical method to quantify and reduce emissions for sustainable manufacturing.

Ajay S. Jadhav, Shiva Abdoli

Addressing data scarcity in Scope 3 measurement, this paper proposes a machine learning framework integrating CPC, ISIC, and NAICS classifications. Using supply chain emission factors as target, Gradient Boosting Decision Trees achieved R² …

Swati Verma, Rajat Panwar

This study analyzes ESG disclosures under India's BRSR framework for 100 large manufacturing firms. It finds reductions in emission intensity, increased renewable energy use, and adoption of water/waste treatment initiatives, while highligh…

Novera Bhatti

This article develops a theoretical framework for holding major emitters accountable for climate damages by integrating attribution science, tort law, corporate knowledge-deception theory, and governance theory. It identifies four conceptua…

A. Smidt-Jensen, Trine Boje Røgild, Tom Cohen +6

This study presents a novel approach to producing carbon-negative food colorants by integrating phycocyanin extraction from Spirulina with residual biomass application as a biostimulant for soil organic carbon sequestration. Life cycle asse…

Jiseok Ahn, Sangyong Park, Son-Hee Kim +2

This study evaluates Korea's COP28 pledges to triple renewable capacity by 2030 and nuclear capacity by 2050 against IPCC AR6 scenarios. It finds that Korea's current electricity plan has a slower fossil fuel phase-out than Paris-aligned pa…

Lars Wilhelmi, Christian Bruns, Matthias Schumann

This study investigates the use of Vision Language Models (VLMs) to extract ESG metrics, particularly GHG emission-reduction targets, from corporate sustainability reports. Using Design Science Research Methodology, we developed an extracti…

Elsie Hu, Galina Andreeva, Theodor Cojoianu +1

This study constructs a global dataset linking English-language media accusations of corporate greenwashing from 2017-2022 to firm climate performance. It analyzes how net-zero commitments, SBTi entry, and climate underperformance drive acc…

D. Prasad

This study examines how derivatives markets in India price uncertainty in corporate environmental targets, using BRSR disclosures, SBTi validation, and India's carbon trading scheme. Credible targets reduce implied volatility skew and varia…

Mashkhurbek Jalalov

This study examines the relationship between ESG disclosure quality and international competitiveness among commercial banks in Central Asia and the EU. Using a novel ESG Disclosure Quality Index (EDQI) and panel regressions on 495 bank-yea…

Loso Judijanto

This paper systematically reviews best practices and challenges in sustainability reporting in the palm oil sector from 2020 to 2025. It identifies five best practices: adoption of GRI and TCFD frameworks, integration of ESG metrics, stakeh…

Ary Haritsaning Atmadya, Dirgahayu Almi Mahati, Anak Agung Gede Eka Septian Utama

The adoption of IFRS S1/S2 has surged demand for sustainability-related non-audit services (consulting and assurance), altering revenue structures of public accounting firms. Based on literature review, this study finds that joint provision…

Jiyeon Kim, Wooyoung Yang

This systematic review examines ESG performance under mandatory disclosure frameworks (CSRD/ESRS, SEC, ISSB) from 2020-2024, identifying ten themes with three dominant ones: Performance Relationships, Mandatory Disclosure, and Methodologica…

Jyoti Singh, Meena Bhatia, Kirti Sharma

This study analyzes climate disclosure practices in the Indian banking sector from 2019 to 2024 using a TCFD-based Climate Disclosure Index. Panel regression reveals that a higher proportion of women directors and independent directors sign…

Zivanai Mazhambe

This paper empirically analyzes five adoption pathways for the ISSB framework among PAFA member jurisdictions in Africa. It finds that countries can choose from five approved toolkits, not just full adoption, highlighting flexibility in imp…