GX & Decarbonization Research

George Sklavos, Georgia Zournatzidou, Konstantina Ragazou +1

This study evaluates the alignment between ESG disclosures and actual environmental performance for 365 European financial institutions in 2024. Using PROMETHEE II with entropy weighting, it constructs a Greenwashing Risk Index (GWI). Findi…

Peter Kodjo Luh, Nicholas Asare

This study examines the effect of board gender diversity on ESG disclosure using quantile regression on 422 African firms from 2006-2020. Findings show that increasing women on boards positively affects ESG disclosure, with effects varying …

Anthony Vaz, Allan Lee Sit Choy

This study investigates factors influencing ESG adoption among Malaysian logistics SMEs, focusing on carbon-conscious reporting under the Simplified ESG Disclosure Guide (SEDG). Using a survey of 156 professionals and regression analysis, i…

Ruiwen Ma

This paper provides a comparative analysis of mandatory ESG disclosure regulations across the EU (CSRD), UK (TCFD), and proposed SEC rules, exploring implications for California's SB253 and SB261. It finds that legal traditions shape disclo…

Fulu Yin, Lin Huang, Linchang Zheng

This study empirically demonstrates that climate investment and financing policies (CIFP) effectively reduce corporate carbon emissions. The mechanism shows that CIFP work by alleviating financing constraints, with market competition negati…

Zehui Guo, Shujie Sun, Xiaoyang Chen +3

This paper empirically analyzes how external shocks shape the dynamic relationships between the EU carbon emissions trading market and fossil energy markets. Using time series data, it reveals changes in market linkages depending on shock t…

Youngchan Lee, Tae-Geon Ahn

This study develops a logistics-specific ESG evaluation framework by adapting the Korean K-ESG Guidelines to the operational characteristics of the sector, aligning with IFRS S2, ISO 14083, GLEC Framework, and GHG Protocol. The framework co…

Lyazzat Palymbetova

This panel study of 117 banks across 26 countries (2009-2023) examines the link between IFRS adoption and ESG performance. Using a Prais-Winsten regression, it finds a positive relationship between IFRS adoption and ESG scores, suggesting s…

Milan Jakob Reda, Erik Gawel, Paul Lehmann +1

This paper examines the impact of carbon pricing on residential heating costs, highlighting regressive effects on low-income households and the need for complementary policies. It proposes measures to enhance social acceptability based on e…

null Yvonne Makafui Cudjoe-Mensah, null Isaac Tei Addison

This literature review compares DJSI, GRESB, and SEC climate-risk rules and their influence on U.S. corporate sustainability practices. It finds complementary roles: voluntary benchmarks encourage best practices while SEC mandates enforce t…

O.V. Oliinyk, V.M. Ivanytskyi

This paper explores the managerial dimension of integrating ESG reporting into corporate accounting systems. Building on the EU CSRD, it develops a conceptual model combining institutional signaling, integrated reporting, the SEA-framework,…

Yahao Zhang, Muzi Zhu, Zhiyuan Ning

Using Chinese A-share listed firms (2012-2022) and SynTaoGF ESG rating events as a quasi-natural experiment, this paper finds that ESG rating launches significantly reduce corporate climate transition risk exposure. The effect is stronger f…

Fauzan Anditya Hafids, Mas Agus Mardyanto, Adhi Yuniarto +2

This study evaluates GHG emission reduction at PT X, an Indonesian medical device manufacturer, using SBTi near-term targets. It inventories Scope 1-3 emissions, compares actual vs. BAU, and applies MACC and AHP to prioritize mitigation str…

(著者不明)

This paper analyzes the theoretical foundations and core content of IFRS S1 (General Requirements) and S2 (Climate-related Disclosures), examining the paradigm shift in global sustainability reporting. It evaluates opportunities and challen…

Jayanthi Kumarasiri, Leanne Morrison, Laura Maran

This study examines how Australian companies prepared for voluntary climate-related risk reporting under the TCFD framework, focusing on the role of management accountants. Interviews with 18 senior managers reveal that companies faced inte…

Shiwen Zhuang, Yeqi Huang, Annie Hill +1

To support the Scotch whisky industry's net-zero target, a user-friendly carbon footprint calculator for single malt whisky production was developed. It covers distillery, maturation warehouse, and bottling hall, accounting for Scope 1, 2, …

Anna M. Jett, Venkat Kothandaraman, Esther Bobbin +3

This study quantifies greenhouse gas emissions of a US outpatient orthopedic center using the GHG Protocol. Total emissions were 11,049 MTCO2e, with 81% from Scope 3, of which 52% came from patient transportation. It highlights the importan…

ALKA TOMAR AND N. C. GUPTA

This paper analyzes scope emissions and decarbonization strategies of 52 Indian firms in energy, cement, iron & steel, fertilizers, and automobiles using mandatory BRSR data. Findings show that major emitters like NTPC, Ultratech, and Tata …

Md Arafat Rahman

This study analyzes the relationship between carbon pricing and carbon intensity among India's top 100 firms using CDP data. It investigates how internal carbon pricing, SBTs, CSR, and R&D investment influence carbon disclosure and environm…

null Kasno, Lina Nurlaela

This study examines how Indonesia's hybrid carbon pricing strategy—combining a postponed carbon tax with an ETS and the IDXCarbon exchange—affects firm-level investment behavior. Results show that firms with higher exposure to ETS and CBAM …