GX & Decarbonization Research

Evy Steelyana W, Ismi Fathia Rachmi, Agustini Hamid

This paper empirically examines the shift from ESG disclosure to digital-driven governance, using evidence from Indonesian corporations and infrastructure ecosystems. It analyzes how digital technologies enhance transparency and accountabil…

Edi Triwibowo, Erlina Widayanti, Thofa Hanif Aditya

This study examines the effect of ESG disclosure on earnings management and the moderating role of audit quality, using panel data from Indonesian non-financial firms (2021-2025). Findings show ESG disclosure reduces earnings management, an…

Stefanus Putra Pradana, Yuana Rizky Octaviani Mandagie

This study analyzes the effect of ESG-based sustainability reporting on firm value (PBV) for 25 Indonesian banks from 2021-2024 using panel data regression. Results show that GRI-aligned disclosure contributes to higher firm value, indicati…

Ahmad Bukhori Muslim, Benny Oktaviano, Immanuel Setiawan Silitonga

This study examines the effect of ESG disclosure on tax aggressiveness under regulatory pressure, using panel data from Indonesian listed companies (2021-2025). Findings show that ESG disclosure significantly reduces tax aggressiveness, and…

Wai Yie Leong

This paper proposes integrating ESG and GBI (Green Building Index) rating indicators into a BIM-based automated sustainability reporting system for Malaysian property developers. It aims to streamline reporting processes and improve data co…

Le Thi Thu Huyen

This paper addresses greenwashing risk in ESG disclosure, where voluntary assurance creates gaps between reported and actual performance. Through qualitative analysis, it links independent audit mechanisms to forms of greenwashing, arguing …

Pırıl Tekin

This review comprehensively analyzes decarbonization pathways in the textile industry from a techno-economic perspective, focusing on the Çukurova region of Turkey. It evaluates options such as energy efficiency improvements, renewable ener…

G. Oluyemi, I. Amber, R. Mahon +3

This paper provides the first systematic evaluation of natural (white) hydrogen potential in Nigeria's sedimentary basins. It reviews generation processes such as serpentinisation and identifies four basins—Benue Trough, Sokoto, Niger Delta…

H. A. Teriba, G. Ajayi, A. B. Osanyinpeju +4

This study evaluates decarbonization pathways for Nigeria's oil and gas sector, modeling four scenarios to 2030 and 2050. A hybrid pathway combining gas expansion with renewables is most feasible, while flare gas recovery could add ~3 GW po…

Collins Amabuo, D. Kalu, E. Ayodele +2

This paper analyzes biomethane's role in the energy transition, highlighting its cost competitiveness (€25-100/MWh) and existing infrastructure advantages over green hydrogen. It reviews upgrading technologies and emphasizes policy support …

Chengru Liu

This paper proposes a joint maintenance-operation distributionally robust dispatch model for an integrated carbon capture and power-to-gas system. It incorporates a stepped carbon trading mechanism to balance economic efficiency and low-car…

Zitong Feng

This paper proposes an optimal dispatch model for integrated energy systems under China's dual-carbon targets, integrating wind-PV uncertainty, demand response, and a ladder-type negative carbon trading mechanism. A scenario reduction metho…

Xiaojuan Liu, Bingqi Xie, Wei Tu +4

This study evaluates the relative impacts of climate and land-use change on terrestrial vertebrate diversity using a filtering-energy-stress framework. It projects that 68.14% of terrestrial land will experience richness declines by 2100, w…

Weina Zhu, Jiaxin Shen, Yixin Li +2

This study uses LDA topic modeling and fsQCA to identify pathways for carbon emission reduction in green buildings in China. It analyzes configurations of factors that lead to effective carbon reduction, offering insights for policy and des…

Yan He, Wanli Yang, Fen Zhang

This study examines the impact of China's new energy vehicle (NEV) pilot policies on urban green transition using panel data from 282 cities (2003-2022) and a multi-period DID approach. The policies significantly enhance urban green transit…

Xin Jing, Hao Wang, Wei Xu +11

This paper demonstrates that stakeholder priorities dominate the evaluation of climate change impacts on ecosystem-service multifunctionality. It analyzes the interaction between climate change and ecosystem services using multiple criteria…

Zhengjie Chun, Yuchi Wu, Pan Pan +1

This study empirically examines the impact of climate policy uncertainty on corporate innovation resilience using Chinese A-share listed firms from 2010 to 2023. It finds that higher policy uncertainty is associated with greater innovation …

Ali Celik, Salwa Bajja, Michael Provide Fumey +2

This study analyzes determinants of ecological footprint in South Africa, linking to SDG 13. Using FMOLS and CCR, it finds renewable energy consumption is pivotal for mitigating climate change. It also explores trade-offs between manufactur…

Yaobin Liu, Zenghui Zheng, Yuewei Chen +2

This paper analyzes how governmental climate governance discourse influences the building of climate-resilient cities. Focusing on Chinese cities, it examines the link between policy discourse and actual adaptation measures, suggesting effe…

Jessica Achebe, Jieying Zhang, Anber Rana +2

This guideline provides a national framework for life cycle assessment (LCA) of Canadian highway bridges, standardizing the quantification of environmental impacts, especially GHG emissions, across all life cycle stages. Aligned with ISO 14…