GX & Decarbonization Research

Anita Agustiani, Mulyanto Nugroho, Nekky Rahmiyati

This study examines the impact of ESG disclosure, green investment, and firm size on firm value through financial performance as a mediator in Indonesian LQ45 manufacturing companies (2019-2024). Results show that firm size positively affec…

F. Rauf

This paper examines how peer firms' ESG disclosure influences target firms' strategies in China. Digital transformation enhances responsiveness, while financial constraints increase imitation. An inverted U-shaped relationship exists betwee…

Tingting Wang, Qiyong Xiao, Jinli Wang +1

This paper investigates how ESG report design (visualization and length) affects corporate financing costs. Using a sample of Chinese listed firms from 2006-2024, they construct a visualization index based on color metrics. They find that v…

Ni Komang Ayu Devi, Putu Agus Ardiana

This conceptual study examines how assurer type, assurance standards (ISAE 3000, AA1000AS), and assurance level (limited vs. reasonable) affect the breadth of assurance statements in sustainability reports. Using legitimacy and institutiona…

Liqiong Yu, Xiang-Chu Huang

This study examines the effects of carbon finance, globalization, and digital trade on natural resource management in Thailand (2000–2022) using a NARDL model. Carbon finance positively impacts resource management in the short and long run,…

Peng-peng Yuan, Qingsong Wang

This study uses game theory to analyze how manufacturers can use blockchain to address consumer skepticism about carbon reductions under cap-and-trade policy. It finds that unit abatement is negatively correlated with consumer skepticism an…

Chuanliang Wang, Zhaoxin Liu, Aiping Wang

This paper systematically reviews China's laws and policies on blue carbon sink trading, identifying three core regulatory problems: vague allocation of powers, incomplete transaction rules, and weak accountability. It provides recommendati…

Oksana E. Gudkova, Yuliya Kostrova

This paper consolidates and structures the core theoretical models explaining how ESG factors influence the performance of public companies. It analyzes how each model reveals reasons for ESG disclosure and risk management approaches, recom…

V. Metelytsia, Vladislav Valentinov, Taras Gagalyuk

This study examines 'hidden ESG' in Ukrainian agriculture, where firms implement substantive sustainability practices but remain weakly visible in formal disclosure due to institutional fragility and conflict. Based on 53 interviews, it fin…

Yiming Xian, Mingchao Xia, Jichen Wang +2

This paper studies coordinated operation and distributed optimization of highway hybrid refueling stations integrating hydrogen, carbon, and green certificate trading. An asymmetric Nash bargaining framework is used with ADMM for distribute…

Yanpei Cheng, Xiqiang Xia, Xiandi Zeng +1

This paper analyzes the impact of China's green consumption voucher (GCV) policy on carbon emission reduction in a remanufacturing outsourcing supply chain. It finds that while GCV policy boosts manufacturers' profits, overly generous subsi…

Asia Rahman Khan Lodhi, Humayoon Khan, Agha Qaleech Khan

This paper comparatively analyzes major ESG regulations including the EU CSRD, CSDDD, IFRS Sustainability Disclosure Standards, and California climate disclosure laws, arguing that ESG regulation is transitioning from voluntary to mandatory…

Oleksiy Melnyk, Svitlana Onyshchenko, Iryna Savelieva +2

This study compares low-carbon fuels (biofuels, methanol, ammonia, hydrogen) for coastal shipping, integrating life cycle parameters and marginal abatement costs in a model with scenarios to 2050. A hybrid gradual transition from early biof…

Rahmi Çetin

This systematic literature review synthesizes 32 peer-reviewed articles on CBAM's trade implications. While a minority view CBAM as necessary to prevent carbon leakage, the majority highlight risks of global welfare losses, trade disputes, …

Галина Уманців

This paper examines the transformation of ESG reporting for concessionaires (long-term infrastructure operators) from voluntary sustainability narratives to regulated, investor-oriented disclosure. It highlights the role of ESRS double mate…

Junran Liu, Yating Sun, Sitian Jin +4

This study analyzes the synergies and trade-offs of water-energy-carbon-land nexus in wastewater treatment plants, offering insights for optimizing energy use and carbon reduction.

Xuejing Wu, Xiangyu Wang, Shudi Zuo +2

This paper examines the trade-offs between carbon and water eco-efficiency in China's low-carbon urban transition using county-level data, revealing spatial inequalities. It suggests that optimization strategies need to be tailored to local…

Fatma Bennaceur, Ali Bendob, Anwar Hasan Abdullah Othman

This study uses AI, ML, and NLP to assess ESG disclosure quality among Islamic and conventional banks in the UAE (2021-2024). Conventional banks score higher on climate risk and compliance, while Islamic banks show consistency and emphasis …

Bin Lv, Hongyan Gu, Kai Qiu

This study develops a multi-objective optimization model for construction mode configuration and an engineering-oriented genetic algorithm to balance duration, cost, and carbon emissions under feasibility constraints. Using real case data, …

Sukmawati Sukamulya, Veronica Tri Kusuma

This study examines liquidity and market microstructure of tokenized carbon assets (KLIMA, BCT, MCO2) in blockchain-based voluntary carbon markets, using mean-centered MMRM with HAC corrections and a regulation index as moderator. Results s…