GX & Decarbonization Research

Aurora Elena Moldoveanu, B. Straoanu

This paper examines the introduction of IFRS S1 and IFRS S2 by the ISSB and their implications for corporate sustainability reporting. Using a literature-based analysis, it explores how these standards enhance consistency and comparability,…

Sebastian Rhein, Laura Engel, T. Dreier +1

This study investigates how corporations operationalize climate-related risk and opportunity disclosure through eight semi-structured interviews with sustainability professionals. Findings show that while TCFD serves as the primary framewor…

Mona Mashhadi Rajabi, Yun Shen, Martina Linnenluecke +3

This study systematically reviews 108 academic articles on climate-related financial risk disclosures post-TCFD, identifying five research domains under evolving regulatory frameworks including IFRS S2 and ESRS. It finds that despite rapid …

Jiamian Yan, Le Luo, N. Nuhu

This study examines the impact of stock exchange ESG disclosure guidance on corporate carbon mitigation using an international sample. Firms listed on exchanges with guidance show greater carbon reductions, particularly Scope 1 emissions. H…

C. Boța-Avram, Adriana Tiron Tudor, Liana Stanca

This study examines governance drivers of climate change disclosure in the European utilities sector using a TCFD-aligned score built via machine learning. Findings show board characteristics (gender diversity, size), CEO duality, and exter…

Kateryna Lysenko-Ryba

This paper analyzes preparations for new sustainability regulations in supply chains and identifies challenges and concerns in ESG reporting. It examines the current state of regulatory compliance and corporate issues.

Camilla Citterio, Nicolò Golinucci, Lorenzo Rinaldi +1

This paper systematically reviews methodologies and quantitative results on carbon footprint of electricity. It evaluates emission factors by energy source and consistency of accounting methods, highlighting trends. The findings inform ener…

Kimmo Lylykangas, Fabian Dembski, Anssi Joutsiniemi +1

This study investigates the use of urban digital twins (DTs) for subnational spatial greenhouse gas (GHG) accounting. Interviews and case studies from frontrunner cities reveal that current GHG inventories and DT initiatives are largely dis…

Maya Bach, Loredana Loy, Katharine J. Mach +2

This paper analyzes 1,233 environmental claims from the latest sustainability reports and websites (2021–2024) of the world's 33 largest meat and dairy companies. 68% of claims are climate-related, 38% are unverifiable future projections. 1…

United Nations Conference on Trade and Development

This guide provides policymakers with a practical roadmap to translate climate objectives into investment opportunities. It outlines approaches to integrate investment and FDI needs into NDCs, align national policy frameworks with climate g…

(著者不明)

This paper reviews the progress of sustainability disclosure standards as a 'global baseline' proposed by the ISSB, with a focus on human capital information disclosure. It discusses the trends in international standardization and implicati…

Aldís Elfarsdóttir, Markus Pelger, Chase Hikida +3

This study identifies five credibility signals in corporate climate reports using NLP: emissions data parity, third-party verification, reporting consistency, specific language, and specific initiatives. Analyzing 118,724 firm-year observat…

Jakob Skovgaard, Åsa Knaggård, Roger Hildingsson +1

This paper compares carbon tax adoption in Sweden and Mexico, finding that despite different contexts, similar factors such as ideational change and fiscal reform windows enabled adoption. It highlights the importance of coalition-building …

Martin Schüder, Henning Zülch

This study examines whether SBTi participation improves corporate carbon performance across emission scopes. Using coarsened exact matching and OLS regression on 3,113 listed firms (2015-2024) in Europe, North America, and Asia, it finds co…

Anastasiya Ostrovnaya, Jan Ahrens, Julian Smart +2

This paper analyzes the effects of carbon pricing on firms' financial profiles, focusing on cash flows and margins of steel and cement firms under various scenarios. The key determinant is carbon cost pass-through ability, and capital marke…

He Peng Yang, Norhaiza Bt. Khairudin, Danilah Salleh

This study uses 48,187 observations of Chinese A-share firms from 2012 to 2024 to develop an interpretable machine learning model predicting corporate carbon disclosure. GBDT achieves the best out-of-sample performance (R²=0.5191). Key pred…

Dr. Rajat Dixit, Dr. Govind Prasad Goyal, Dr. Archana Singh +4

This paper proposes 'Green Governance 4.0', a new paradigm integrating law, management, and digital technologies for environmental sustainability. It argues that combining adaptive legal regimes (e.g., Paris Agreement, CSRD, ISSB), strategi…

Jiaman Li, Tongtong Zhao, Farhad Taghizadeh-Hesary

This study uses DID analysis on 451 EU listed firms from 2018-2023 to examine CSRD's impact on financial performance. CSRD significantly improves financial performance, especially for firms with older boards, smaller size, and higher female…

Mingyu Liang, Yiling Zuo

This paper studies the Chinese national carbon market from 2021 to 2025 using OLS regression with variables including policy, EUA prices, GDP, HS300, coal prices, and international oil prices. Findings show that policies and energy prices a…

null Wu Huihui, Hasani Mohd Ali , null Hazlina Shaik Md Noor Alam

This study compares materiality in environmental disclosure under US and Chinese securities laws. The US uses a financial materiality standard, while China adopts double materiality considering both financial and environmental/social impact…