GX & Decarbonization Research

Farooq Ahmad Khan, Zaffar Mahdi Dar, Saddam Hussain +1

This paper provides an overview of carbon accounting and measurement tools used by companies to track and report greenhouse gas emissions. It discusses scope classification, data collection methods, and alignment with disclosure frameworks,…

Maksims Feofilovs, Pauls Sondors, Agris Kamenders +1

This study develops a high-resolution GHG accounting tool for electricity consumption in Latvia, combining ENTSO-E transmission data with LCA-based emission factors from ecoinvent. Using an attribution matrix for cross-border flows, it enab…

Yosra Ridha BenSaid, Majdi Anwar Quttainah

This study examines the relationship between ESG performance and stock price synchronicity using 86 S&P 500 firms from 2011-2021. Results show that better ESG performance enhances information environment by reducing noise trading, leading t…

G.Zh. Zhassan, Zh.K. Taibek, G.A. Imanova

This paper examines climate risk management and ESG integration in the banking sector by comparing global practices and Kazakhstan's experience. Using bibliographic data from Scopus and Web of Science, plus KPMG reports, it analyzes ESG KPI…

Riccardo Censi, Paola Campana, Marco Ruggeri +1

This study examines ESG integration in the energy transition through a comparative case analysis of Ørsted and Enel. Using environmental, social, and governance indicators, it reveals maturity differences and convergence trends. It proposes…

Silvia Angeloni

This paper presents a bibliometric analysis of 2,243 ESG publications over two decades. Using keyword co-occurrence and thematic evolution, it identifies five main themes: ESG investment, performance, disclosure, ratings, and sustainability…

Aryan Singh, Amrita Kaur

This paper systematically analyzes the evolution of India's ESG disclosure regulation across six phases from BRR (2015) to BRSR Core (2023) and subsequent 2024-2025 technical standards. Using a novel Regulatory Maturity Framework (RMF) with…

Hanlin Wu, Feng Ma, Yizhi Wang

This study examines how management biodiversity concern (MBC) influences corporate ESG performance using Chinese A-share listed firms from 2010 to 2023. Using textual analysis of MD&A disclosures and CNRDS ESG ratings, it finds a positive e…

Hardini Ariningrum, Elsa Fitriandini, Choirunnisa Ramadhani +1

This literature review analyzes the integration of AI and ESG in modern accounting systems. Reviewing 20 peer-reviewed articles from 2021-2025, it finds that AI enhances efficiency, accuracy, and transparency of ESG reporting through automa…

Zh. Assanova, S. Baimukhanova, G. Konysbaeva

This study analyzes the impact of environmental accounting, ESG reporting, and digitalization on cost reduction and sustainable development using panel data from 50 Kazakh enterprises (2020-2025). Fixed-effects models show that a 0.1 increa…

Radhika Goel, Smita Kashiramka

This paper examines the nonlinear effects of FinTech adoption on ESG disclosure in emerging economies and finds that institutional heterogeneity moderates this relationship.

Nitin Jain

Using panel data from S&P 500 firms (2016-2022), this study finds a U-shaped relationship between ESG dispersion (imbalance across E, S, G pillars) and overall ESG disclosure intensity. Low or high dispersion increases disclosure, while mod…

Ahmed Alrashed, Abdulah Alsadan, Chokri Zehri

This study applies non-stationary panel econometrics to 479 S&P 500 firms (2010–2022) and finds a long-run cointegrating relationship between ESG disclosure and financial performance. A ten-point improvement in ESG disclosure is permanently…

Xin Huangfu

Using S&P 500 panel data (2015-2023), this study shows that independent director network centrality positively affects ESG disclosure quality. The effect is stronger in competitive industries and firms with high media attention, and more pr…

(著者不明)

This paper examines the impact of ESG disclosure under India's BRSR framework on financial performance of listed companies. Using empirical methods, it finds a positive association between ESG disclosure quality and profitability as well as…

Md Yousuf Ali

This paper examines how CEO role duality (e.g., CEO as board chair) affects the transparency of ESG disclosure. Stronger structural CEO power may lead to lower disclosure quality. It sheds light on the link between governance structure and …

ANDREEA-ROXANA CROCNAN

This paper examines the relationship between financial performance and ESG disclosure among 300 Italian-owned firms in Romania. Using logistic regression and Bayesian estimation, it finds a U-shaped relationship: both poorly performing and …

Sheen Kachen, Sıddık Bozkurt, David Gligor +3

This paper analyzes the difference between virtue signaling and authentic ESG reporting for stakeholder engagement, emphasizing the importance of transparency and credibility in corporate sustainability disclosures.

Yaou Zhou, Yuyun Zhong, Yunsen Wang +1

This paper proposes a novel approach using visual salience in ESG reports to benchmark shortfalls in corporate ESG commitments. From an impression management perspective, it analyzes how visual elements in reports relate to actual performan…

(著者不明)

This paper proposes an efficient and stable electrochemical carbon capture method integrating CO2 absorption and regeneration. The integrated process reduces energy consumption and ensures long-term stability, offering practical advances fo…