GX & Decarbonization Research

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…

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…