GX & Decarbonization Research

Daiana Levit, Sol Del Valle Figueroa, Daiana Levit +1

This paper proposes a methodological framework to model the Triple Bottom Line by analytically integrating traditional financial statements with sustainability reporting. It offers an architecture to structure qualitative ESG indicators int…

Veronica Prisacaru, Marian Jalencu

This study examines the regulatory framework of sustainability reporting and empirically assesses how far gender and social dimensions are reflected in reports. It finds firms increasingly treat gender equality and social transformation as …

Nida Garnida Fitrianti, Anggun Yolistina, Zaenal Aripin

A mixed-methods study of 50 listed firms (2015-2023) links sustainability reporting to financial performance. ESG scores correlate positively with ROA, ROE and EPS, with environmental initiatives (carbon reduction, resource efficiency) driv…

Filiz YÜKSEL

Using 2024 data from 82 firms on the BIST Sustainability Index, the study computes sustainability performance and disclosure scores, then classifies firms as 'green quiet' (greenhushing) or 'green parrot' by comparing the two. Logistic regr…

Morteza Habibizadeh, Masoud Taherinia, Azar Moslemi +1

Using MICMAC, Delphi rounds and scenario analysis, this study identifies the key factors and strategic drivers shaping 'sustainable auditing' within sustainability reporting. Technology emerged as the strongest influential variable, while u…

Dr. Hannah L. Mercer

This paper examines environmental accounting and sustainable business reporting from a contemporary accounting perspective. It traces accounting's evolution from transaction recording to a broader information and accountability system servi…

Ratna Purnama Sari, Silvia putri Ramadhani, Tri Siwi Nugrahani +1

Using multiple regression on 18 Indonesian energy firms (2020-2024), this study tests how ESG disclosure, firm size, and leverage affect firm value. ESG disclosure and firm size show positive effects, while leverage has no significant impac…

Rifky Ramandha, Ghazali Syamni, Darmawati Muchtar +1

Panel regression on 45 Indonesian listed banks (225 observations, 2020–2024) examines how ESG disclosure, ROA, and DER affect firm value (PBV). ESG disclosure and ROA show significant negative effects, while DER is positive; the model expla…

Sartono Sartono

A PRISMA-based review of 95 papers (2020–2025) synthesizes links among tax morale, agency problems, institutional quality, sustainability pressure, and ESG disclosure. High tax morale and strong institutions curb aggressive tax avoidance an…

Gjosphink Putra Umar Sakka, Omasrianto Omasrianto, La Ode Safarudin

A narrative review of 18 studies (2019–2025) on corporate governance, gender diversity, and ESG disclosure. Strong governance and board/senior-management gender diversity are positively linked to ESG disclosure quality and firm performance.…

Zarfishan Aslam, Ravinder Kumar

A PRISMA-based systematic review and bibliometric analysis of 69 empirical studies (2020-2025) on ESG disclosure and cost of capital, structured via the TCCM framework. It finds heavy reliance on traditional theories, a developed-market geo…

Raden Roro Fatma Sari, Nida Garnida Fitrianti

This integrative review examines how ESG disclosure quality connects to the reliability of corporate performance narratives, synthesizing peer-reviewed and institutional literature on reporting, assurance, control, and financial decision sy…

Nurhaeni Sikki, Nurlaela Kumala Dewi

This conceptual paper proposes a governance framework linking sustainability assurance readiness to five reinforcing capabilities: data integrity, model and technology controls, human judgment, accountability, and continuous monitoring. Syn…

Hamed Darabi Kerchi

This study estimates annual energy production and life-cycle carbon-footprint mitigation of a point-absorber wave energy converter using a combined physical model and machine-learning (Gaussian Process Regression) surrogate, wrapped in Baye…

Manuel Lopez, María Teresa Álvarez Román, Michael Calviño Suarez +2

This work proposes a framework to assess the carbon footprint of haemophilia B gene therapy and related health technologies across their lifecycle. It integrates environmental metrics into conventional health technology assessment, quantify…

Ritina Magar, Prashant Ulak, Samyog Bhattarai +3

This review examines carbon dioxide utilization (CDU) routes producing value-added chemical precursors (VACPs) for pharmaceutical and agrochemical applications, especially heterocyclic and nitrogen-containing scaffolds. It surveys enabling …

Rock Adeiza Ezekie

A review of carbon harvesting technologies—CCS, DAC, and BECCS—covering their mechanisms, environmental and economic impacts, and barriers. It finds strong potential for CO2 reduction and removal, but high costs, energy demand, and policy g…

Zhenzhen Liu, Changkeun Lee

An empirical study examining how China's smart port policy affects carbon emissions. It likely tests whether port digitalization and smart-port initiatives contribute to decarbonization. The abstract was unavailable, so methods and findings…

A.E. VICTOR

This study quantified deadwood biomass, carbon stock, and CO2e across three decay classes along a road corridor in Edo State, Nigeria, using 55 coarse woody debris samples and IPCC guidelines. Sound deadwood held the highest values, declini…

Jakob Zinck Thellufsen, Steffen Nielsen, Diana P. Moreno +6

Report from Denmark's LSICC project under INNO-CCUS, examining the role of point-source carbon capture and direct air capture (DAC) in renewable smart energy systems. Point-source capture is highlighted as key for CCS and CCU due to higher …