GX & Decarbonization Research

I. Ponomarenko, Serhii Lubkovskyi

This paper analyzes ESG transformation of state-owned enterprises in Ukraine from a wartime security perspective. It proposes an ESGS framework adding Security as a fourth dimension, balancing disclosure with protection of critical infrastr…

Ivan D. Varukhin

This empirical study analyzes the impact of ESG factors on the investment potential of Russian mineral resource companies (Nornickel, ALROSA, Surgutneftegaz). It proposes a system of sectoral ESG metrics and assesses their relationship with…

Jing Song, Xiaoyu Xu, Qi Li +2

This study proposes an improved AHP-Ridge Regression hybrid model for evaluating consumer trust in cross-border B2C e-commerce, integrating expert knowledge with consumer data. Validated on 387 survey responses, it achieves better predictiv…

Vania Rosas Campos, Antonio Liendo Perea, Ney Ríos Ramírez +1

This study quantifies aboveground biomass in a Peruvian Andean relict forest, estimating carbon stocks and comparing them with voluntarily reported corporate emissions. It highlights the potential for local climate mitigation and conservati…

F. Kelechi, A. Aribisala

This paper proposes a blockchain-based (Hyperledger Fabric) automated system for tracking Scope 1 and 2 emissions in indigenous Nigerian oil and gas companies. It reduces manual reporting time by 75%, eliminates errors, and ensures IFRS S2-…

Agus Fuadi, Sindik Widati, Amelia Anggareni

This study analyzes the impact of digital transformation and ESG disclosure on corporate tax avoidance, with audit committee as moderator, using panel data from Indonesian non-financial firms (2021-2025). Results show both digitalization an…

Xinzhu Qi, Ligang Shi, Jin Yeu; id_orcid 0000-0002-7682-4327 TSOU +2

This study proposes a scenario-based dynamic life-cycle assessment using a dual-functional unit approach for large-space public buildings, applied to gymnasiums across climate zones in China. It evaluates environmental impacts under varying…

Jinhui Ren, Wenying Chen

This paper quantitatively analyzes the alignment of system flexibility needs and interprovincial coordination in China's net-zero power transition. It addresses the challenges of integrating high shares of renewables by optimizing interprov…

Md Qamruzzaman, Abdulateif A. Almulhim, Abdullah A. Aljughaiman

Using advanced econometrics on BRICS+T time-series data, this study finds that digitalisation and green finance improve environmental sustainability by reducing CO2 emissions in the long run. It also reveals non-linear effects and supports …

Nur Iqra Kamaruddin, Intihanah, Fitriaman

This study analyzes the effect of sustainability report disclosure on firm value (Tobin's Q) using panel data regression for 33 manufacturing firms listed on the Indonesia Stock Exchange from 2022 to 2024. The results show that sustainabili…

Manuel Jesús Sánchez González, Sergio Nieves-Pavón, Natalia López-Mosquera

This study examines how online reviews (eWOM) influence cost-benefit assessment in sustainable e-commerce, using data from 520 Spanish consumers. Positive eWOM increases perceived benefits, while negative eWOM increases perceived costs. Ben…

Beatriz Triane, Sandra Rafael, Margarida C. Coelho +5

This study benchmarks sustainability reporting in the global bicycle industry by analyzing 19 manufacturers' English reports. It finds strong convergence on the GHG Protocol (68%) and GRI Standards (53%), indicating normative isomorphism. E…

Maulina Diyah Permatasari, Vista Yulianti, Lutfia Dhiya Ulhaq

This study examines how audit quality, audit tenure, and ESG disclosure affect earnings quality, with firm risk as a moderator, using panel data from Indonesian non-financial firms (2021-2025). Findings show these factors reduce discretiona…

MF Christiningrum, Aloysius Harry Mukti, Evy Roslita +2

This study examines determinants of ESG disclosure in 108 Indonesian manufacturing firms, finding profitability negatively affects disclosure while institutional ownership and firm size positively influence it, with debt policy showing no m…

Rajesh Desai

Using a DID approach on 1,105 Indian listed firms, this study shows that mandatory ESG disclosure regulation curbs executive opportunism and improves financial reporting quality. Audit efficacy and media attention mediate this effect, and E…

Heng Lin

This review synthesizes empirical studies on ESG disclosure and corporate value, categorizing findings into positive, negative, and insignificant relationships. It identifies measurement and institutional differences as sources of conflicti…

Stefan Atanasov Raychev, Daniela Bobeva

This study examines ESG disclosure across environmental, social, and governance pillars for all commercial banks in Bulgaria. Using 27 indicators, it finds divergence and clustering in reporting, with associations to bank size and ECB super…

(著者不明)

This study aims to reduce carbon emissions from e-government systems in Kuwait through sustainable computing strategies. Using mixed methods, it analyzes energy consumption of government IT and interviews stakeholders. Expected outcomes inc…

Riley O’Shannessy, Stephen Wiedemann

This study conducts a large-scale LCA of a branded beef supply chain in southern Australia, integrating individual animal data for the first time. Using data from 200 farms and 514,922 cattle, it calculates farm gate and processor gate carb…

Adilan W. Mahdiyasa, David J. Large, Matteo Icardi +2

Peatlands are vital carbon sinks, but their long-term accumulation may be constrained by mechanical instability. This study presents a fully coupled 2D model integrating ecohydrological and mechanical processes to assess mechanical limits t…