GX & Decarbonization Research

G. Rao, J. Rao, A. Asirvadam

This paper presents an AI-driven smart microgrid integrating solar, wind, and green hydrogen storage. A Physics-Informed Reinforcement Learning digital twin optimizes real-time energy dispatch, increasing renewable penetration to 98.7% and …

Bartosz Igliński, K. Mazurek, Sebastian Drużyński +4

This paper evaluates the potential of symbiosis between renewable energy sources (RES) and green hydrogen (GH) at the regional level, using the Kujawsko-Pomorskie Voivodeship in Poland as a case study. The region's RES potential (18 TWh) co…

Athanasios-Foivos Papathanasiou, Georgios Moscholios Syrigos, E. Baltas

This study assesses a hybrid renewable energy system for a Greek island, combining wind turbines, desalination, and four storage options (green hydrogen, pumped hydro, batteries, and a combined option). Based on a 10-year simulation, it fin…

Celso da Silveira Cachola, D. Peyerl

This study employs a data-driven approach to map green hydrogen clusters in Brazil, identifying optimal locations for industrial decarbonization. By integrating renewable energy potential and industrial demand, it provides a methodological …

Rubén Aquize Palacios, Juan M. Mauricio Villanueva, Aurelio Morales-Villanueva +5

This paper presents a digital twin model for a PEM hydrogen production plant using artificial neural networks to predict hydrogen yield and efficiency. The model shows high accuracy against experimental data and adaptive updating capability…

Abdeslam Hassani, Janeth Marentes

This study analyzes the strategic positioning of green ammonia within Quebec and Canada's energy transition frameworks, emphasizing its role as a hydrogen carrier. Using competitive intelligence, it maps demand and supply ecosystems, identi…

A. Ismaila, Sule Magaji, Ibrahim Musa

This paper examines the role of green hydrogen in Nigeria's industrial decarbonization. A survey of 147 energy officials reveals strong skepticism about economic viability and renewable capacity, but consensus on the need for international …

J. J. Milhem

This study examines the readiness of auditors in Jordan and Palestine to implement ISSA 5000 for auditing sustainability reports under IFRS S1 and S2. Surveying 123 auditors, it finds significant awareness gaps, technical challenges (especi…

M. Skerritt, L. Taylor, Amaya Vega +2

This paper evaluates how the CSRD influences corporate disclosures on modern slavery and human rights due diligence (HRDD). Based on content analysis of 21 sustainability reports and interviews with 32 managers, it finds that while double m…

Edyta Mioduchowska-Jaroszewicz, Wiktoria Chybowska, Marcin Magac

This study evaluates non-financial reporting practices in the Polish apparel sector before the CSRD. Using a qualitative case study, it finds substantial inconsistencies in completeness, comparability, and reliability, with voluntary report…

Thomas Le Goff

This paper argues that EU regulations (AI Act, CSRD, CSDDD, data center rules) are ill-suited to govern AI's environmental footprint, citing narrow disclosure, over-reliance on voluntary standards, weak enforcement, and regulatory gaps. It …

Dita Hikmawaty Oktavia Ningrum, Aliya Dimarizkya, Natasha Elisabeth Manuputty +2

This study examines the implementation of PSPK 1 and PSPK 2, the assurance standards for sustainability reports mandated by Indonesia's Financial Services Authority (OJK). It identifies challenges in ESG data quality, consistency, and relia…

Gita Apsari Dewi

This study analyzes the readiness of Accounting Information Systems (AIS) for ESG reporting in Indonesia, considering technological, organizational, environmental factors and ESG data capability. Through content analysis of sustainability r…

Jingdan Hu

This paper analyzes data asset disclosure practices in three Chinese steel firms. It finds extremely low disclosure rates, with decisions influenced by cost-benefit, industry norms, and standards. Sustained disclosure generates short-term p…

R. Bezdushnyi

This paper proposes a mechanism for accounting and information support to prepare sustainability reports for agricultural enterprises, integrating financial and non-financial indicators. It aligns with ESRS and GRI standards, outlines imple…

Lóránd Levente Szávó

This study comparatively analyzes sustainability and ethical responsibility in the semiconductor industry, focusing on TSMC and SMIC. TSMC shows strong commitments to carbon neutrality and water recycling, while SMIC aligns with national po…

Chinonso Victor Anidiobi

This policy brief analyzes five years of sustainability reports from three major Nigerian banks, revealing a gap between ESG rhetoric and quantitative, verifiable data. Using a novel ESG Salience Index, it identifies an 'Invisibility Proble…

T. Yoon

This study analyzes CEO messages from 343 Korean and 323 global sustainability reports using text mining. Korean firms emphasize management, growth, and market, while global firms highlight community, customer, and commitment. Korean firms …

Haozhe Song, Gunnar Rimmel

This paper uses international data to examine how lenders perceive heterogeneity in voluntary assurance of sustainability reports. Assurance reduces debt costs only for firms with above-average sustainability performance, penalizing greenwa…

Jin-soo Kim, Yun-Kyeong Lee

This study empirically examines the impact of sustainability reports and third-party greenhouse gas verification opinions on firm value using KOSPI-listed firms for 2022-2023. Results show that voluntary disclosure increases firm value, and…