GX & Decarbonization Research

Eda Oruç Erdoğan, Ozan Özdemir, M. Erdoğan

This study examines the first corporate disclosures aligned with IFRS S2 using NLP and text mining. Analyzing 2024 reports of 18 firms in Borsa Istanbul Sustainability 25 Index, it finds strong technical discipline and standard adherence bu…

Maaz Amin, Salman Wahab, Bilal Ahmed +3

This paper examines the relationship between trade-adjusted carbon emissions and renewable energy electricity output in N-11 economies using method of moment quantile regression. It accounts for emissions embodied in trade and evaluates the…

E. Dindar

This paper analyzes the first TSRS-aligned sustainability reports of eight agri-food firms listed on BIST in Turkey. Using GRI 13 and SDGs as frameworks, it finds strong climate-related disclosures but weak coverage of agro-ecological impac…

Quang Cảnh Trần

This paper introduces a quantum kernel support vector regression (QK-SVR) method for forecasting EU ETS carbon prices. It examines trading resilience during the 2020 crisis and the impact of dynamic Market Stability Reserve (MSR) reforms, d…

Shantanu Kumar, D. Rai

This paper examines how green accounting enhances the reliability of corporate sustainability reporting. It explores the quantification and reporting of environmental impacts like carbon emissions and resource use, and highlights challenges…

Tomy Rizky Izzalqurny, Tatas Ridho Nugroho, Adrian Hartanto Darma Sanputra +1

This systematic literature review examines sustainability reporting (SR) practices among technology companies in ASEAN, synthesizing 11 peer-reviewed articles from 2015-2025. Findings reveal fragmented and mostly voluntary SR adoption with …

Mirzakhalilova Damira, Musaleva Veranika

This study quantitatively assesses the potential financial burden of the EU CBAM on polyethylene exports from Uzbekistan to the EU, using 2020-2024 export data and scenario modeling. Results show additional costs up to €452k per shipment an…

Novita Dwi Anggraini, Toto Gunarto, Asih Murwiat

This study analyzes determinants of CO2 emissions in high-emitting G20 countries using panel data from 2004-2023. Fixed effects model shows trade openness, urban population, and manufacturing all positively and significantly increase emissi…

Novita Dwi Anggraini, Toto Gunarto, Asih Murwiati

This study analyzes determinants of CO2 emissions in high-emitting G20 countries using panel data from 2004-2023. Results show that trade openness, urban population, and manufacturing all have positive and significant effects. The findings …

Zuhairah Abdul Hadi, Wan Sallha Yusoff, Juraini Zainol Abidin

This systematic literature review examines greenwashing, greenhushing, and greenwishing in corporate sustainability reporting. Using PRISMA, it analyzes 24 studies and identifies three clusters: governance/institutions, markets/stakeholders…

Yusli Mariadi, N. L. Wiagustini, N. Rasmini +1

This systematic literature review of 33 empirical studies (2013-2023) identifies determinants and measurement methods of Sustainability Reporting Quality (SRQ). Key factors include corporate governance, stakeholder engagement, board diversi…

Yuanyuan Wang, Zhuoxuan Yang, Shuyi Hu

Using a staggered DID approach with PSM on Chinese heavy-polluting listed firms from 2010-2024, this study finds that the carbon emission trading pilot boosts green innovation for state-owned enterprises but crowds it out for private firms,…

Dian Anita Nuswantara, Lintang Venusita, Ika Permatasari +2

This study develops a hybrid measurement model (PSSDI) integrating IFRS S1/S2 and GRI to assess sustainability reporting by governments in Indonesia, Malaysia, Singapore, and Hong Kong. Findings show significant maturity differences, with S…

Yongzhe Liu, Haiyan Chen, Yuan Liu +2

This study analyzes carbon emissions embodied in inter-provincial trade within the Beijing-Tianjin-Hebei region and surrounding areas, focusing on energy-related carbon inequality. By calculating trade-embedded emissions and revealing regio…

Nur Wahyu Ningsih, Einde Evana, Sudrajat Sudrajat

This systematic review examines how accounting practices affect sustainability reporting in universities, analyzing internal factors (size, age, internationalization) and external factors (regulatory pressure, societal expectations, media).…

Dabin Zhang, Jing Zhou, Huanling Hu +1

This paper proposes a novel interval prediction model for carbon prices, integrating quality-driven LUBE (QD-LUBE) with decomposition ensemble. Variational Mode Decomposition (VMD) separates the price series into trend and residual componen…

Sri Widiyati, Wiwik Tiswiyanti, R. Kusumastuti +1

This study examines ESG risk scores and financial performance of healthcare companies listed on the Indonesia Stock Exchange from 2020-2024. Using a sample of 7 companies (35 observations), it finds significant variation in ESG risk managem…

Zhiyong Zheng, Xue Qiuxia, Tian Jiangwei

This paper examines the impact of carbon emission trading mechanisms on family loan availability from the perspective of family inheritance. It explores the intersection of carbon pricing policies and household finance, with potential impli…

Charles Coverdale

This R package provides unified access to carbon market data from compliance emissions trading systems (EU ETS, UK ETS, RGGI, California Cap-and-Trade) and voluntary registries (Verra, Gold Standard, etc.), including price data from ICAP an…

Olumide Olumayowa Fowowe

This paper identifies the 'GAAP Gap' between traditional financial reporting and sustainability information demanded by investors in agribusiness. It proposes an integrated reporting framework to improve access to green capital, reduce cost…