GX & Decarbonization Research

Wang, Baixue, Quan, Yifei, Duan, Maosheng

This study provides the first comprehensive ex-post evaluation of China's national ETS after three compliance periods, based on a nationwide survey. It examines allowance allocation, trading behavior, emissions accounting, and reduction act…

Kohlscheen, Emanuel, Moessner, Richhild, Takats, Elod

Using dynamic panel regressions on 121 countries, this study finds that higher carbon taxes and ETS prices significantly reduce CO2 emissions. A $10/ton increase in carbon tax reduces per capita emissions by 1.3% in the short run and 4.6% i…

José Antônio Puppim de Oliveira, Peter Wanke, Jorge Antunes +1

This study proposes a Two-Dimensional Fuzzy-Monte Carlo (2DFMC) framework to address uncertainty and vagueness in Scope 3 emissions data. By integrating Monte Carlo simulations with Type-2 Fuzzy Sets and testing on Brazilian GHG Protocol da…

Tianyi Ren

This paper examines how AI-powered carbon footprint tracking can reshape green investment decision-making by delivering near-real-time, high-resolution estimates of Scope 1-3 emissions, especially Scope 3. It synthesizes methods combining N…

Manjeevan Seera, Ravichandran K. Subramaniam, Shyamala Dhoraisingam Samuel

This study uses machine learning to analyze how collaboration with government agencies affects ESG performance and carbon penalties among Fortune 500 firms. It finds that Scope 3 emissions dominate carbon footprints and that active governme…

Shreyan N

Salesforce Net Zero Cloud is a cloud-based carbon accounting and ESG reporting platform that tracks Scope 1, 2, and 3 emissions, generates audit-ready reports aligned with GHG Protocol, CDP, SASB, CSRD, and TCFD, and uses AI for forecasting…

Viraj P. Tathavadekar, null Nitin R. Mahankale

This paper proposes a digital twin architecture to enhance Scope 3 emission transparency in supply networks. It presents a four-stage framework (data acquisition, virtual modeling, real-time monitoring, predictive optimization) and analyzes…

Lakshmi Srinivasan, Fu Zhao

This study quantifies Scope 1, 2, and 3 GHG emissions for an industrial gas carburizing process using Life Cycle Assessment (LCA). Analyzing a 9-hour carburizing cycle, it finds natural gas combustion contributes 76% of emissions, followed …

Helmig, Daniel

This doctoral dissertation quantitatively examines factors influencing net-zero GHG emissions in supply chains of German discrete manufacturing companies by 2040, focusing on Scope 3. A survey of 248 firms reveals negative correlations betw…

Miriam Borchardt, Giancarlo Pereira, Gabriel Milan +4

This systematic literature review examines how sustainable supply chain management (SSCM) literature addresses Scope 3 emissions. Analyzing 61 papers, it finds most focus on assessment and estimation, followed by reporting. Key challenges i…

Antonini, Stefano, Grisolia, Giulia, Blengini, Giovanni Andrea

This paper analyzes the decarbonization progress of the mining and metals industry based on public documents from 20 major companies. It finds that while renewable energy deployment drives short-term emission reductions, long-term targets r…

Kumar B, Sugantha, H. R, Swapna, Rathi, Dr. Renu +1

This paper reviews strategies to reduce carbon footprints in global supply chains, focusing on Scope 3 indirect emissions. It analyzes approaches such as sustainable sourcing, logistics optimization, circular economy, energy-efficient produ…

Astrid B. Nicolajsen, Anders Bjørn, Tim C. McAloone +1

This study analyzes the decarbonization strategies of six Danish early adopters of SBTs, finding a primary focus on Scope 1 and 2 emissions with limited efforts on Scope 3 in the early years. Gaps between required reductions and reported im…

Holly Lahd

This paper critically examines two corporate climate strategies—renewable energy PPAs and supplier engagement—against GHG Protocol standards and implementation realities. PPAs succeed due to clear accounting recognition and minimal business…

Pietro De Giovanni

This paper formalizes Scope 4 (avoided emissions) as the fourth pillar of corporate climate accounting and proposes a quantification method using a stadium decarbonization plan. It shows how cumulative Scope 4 impacts complement Scope 1-3 r…

Imen Ben Tahar, Dylan Possamaï, Xiaolu Tan

This paper characterizes optimal incentive schemes for ESG disclosure in a continuous-time principal-agent setting. A risk-averse principal contracts with heterogeneous agents whose disclosure signals correlate with a traded climate risk fa…