GX & Decarbonization Research

Santi Gopal Maji, Rituraj Boruah

This study analyzes the impact of sustainable business practices (SBPs) on the disclosure of climate change risks and opportunities (CCRO) using S&P 500 data from 2011-2023. SBPs significantly increase the likelihood of CCRO disclosure, esp…

Michelline Marie Regina Kansole, Mahamadi Nikièma, Tog-Noma Patricia Emma Bontogho +1

This study assesses GHG emissions from a gold mine in Burkina Faso, focusing on Scope 1 and Scope 2. Total annual emissions are 215,349.50 tCO₂e, with electricity consumption as the largest source. Mitigation strategies include hybrid solar…

MUHAMMAD RIDWAN, DODIK RIDHO NURROCHMAT, HANDIAN PURWAWANGSA +1

This study analyzes how the design of emission reference levels affects the equity and effectiveness of carbon trading incentives in Indonesia, ahead of its international carbon trading launch in 2025. It compares reference emissions across…

Jörg Mayer

This policy paper challenges the carbon-centric view of climate interventions by distinguishing the biophysical cooling function of forests (evapotranspiration, BVOCs, cloud formation) from CO₂ sequestration in croplands via mycorrhizal fun…

Matías Domínguez-Quiñones, Iñaki Aliende, Lorenzo Escot

This study uses text mining and NLP to assess TCFD voluntary compliance in 64 reports from six Spanish IBEX-35 energy firms (2020–2023). All companies improved year-on-year but none fully complied, with disparities in Scope 1, 2, and 3 disc…

Ziyue Huang

This study examines tensions between the CSRD and data privacy. Extensive ESG disclosure required by CSRD may conflict with GDPR, especially in high-risk sectors like finance and digital platforms where centralized data storage amplifies br…

null Hendri Nofriadi, null Rahma Yulida, null Pudji Astuty

This paper compares green accounting implementation in Indonesia and the UK. The UK has a comprehensive system aligned with GRI and TCFD, while Indonesia is still nascent due to limited regulation and expertise. However, interest is growing…

Maedeh Motalebi, Matthias Irger, Joanne Andrade +4

This paper develops an integrated BIM-LCA-optimization workflow for early-stage curtain wall façade design under carbon pricing uncertainty. Using Australian EPD data, deterministic optimization shows that carbon prices of 100-420 AUD/tCO2e…

Rita de Cássia Fonseca, Eloana Huk

This study analyzes the challenges small supplier companies face in adapting to IFRS S1 and S2 sustainability disclosure standards, including limited resources and technical knowledge. It proposes gradual compliance strategies such as simpl…

Loso Judijanto, Nurganda Siregar, Rani Eka Arini

This bibliometric analysis maps the intellectual structure of greenwashing and transparency literature from 2000-2024 using Scopus data. Findings show greenwashing remains dominant, while transparency is increasingly linked to digital tools…

Dazhi Linghu, Rui Meng, Haicang Yan +2

This paper constructs a multi-dimensional evaluation framework for carbon neutrality in 30 Chinese provinces using Entropy Weight-TOPSIS, K-means clustering, and obstacle factor diagnosis. It reveals a spatial pattern of 'high east, low wes…

Akinlade, Olayinka Odunayo (PhD)*, Taiwo, Lateef Ajao, Ademoroti Matilda Olubunmi

This study examines climate risk disclosure among 100 firms in emerging markets (Nigeria, India, Brazil, South Africa) based on TCFD recommendations. The average disclosure score is 58.2%, with governance disclosures relatively advanced but…

Katrine Nair

This paper evaluates India's BRSR ESG reporting framework against the EU's CSRD and South Africa's JSE guidance, using policy-mix theory and multi-level perspective. It finds BRSR credible but weak in assurance and alignment, recommending a…

Ryan S. Song

This paper analyzes Korea's regulatory crossroads between EU's double materiality (CSRD) and US's single materiality. Korean firms face extraterritorial CSRD obligations while the government has delayed a clear materiality definition. It re…

Phoebe Koundouri, Conrad Felix Michel Landis, Konstantinos Dellis +1

This article reviews the integration of Sustainable Development Goals into ESG criteria within the EU policy framework. It advocates for more comprehensive and interdisciplinary approaches to embed long-term SDGs in corporate sustainability…

Megha S Angadi, Dr Jahnavi M

This study analyzes the correlation between CSR spending and financial performance (ROE, ROA) and ESG ratings using data from 26 firms (2021-2024). It finds significant positive correlations, with governance quality and ESG compliance as ke…

Ícaro Guilherme Félix da Cunha, Renata Veloso Santos Policarpo, Paula Cristina Senra de Oliveira +2

This systematic literature review identifies key ESG indicators and their impact on corporate performance. It finds that financial performance shows negative short-term but positive long-term relationships with ESG, while non-financial aspe…

Asma Mechta, Zsuzsanna Szeles, Ágnes Siklósi

This paper critically reviews non-financial disclosure measurement methods, including content analysis, disclosure indices, and market-based measures. It identifies weaknesses such as subjectivity and a focus on quantity over quality, and a…

Wen Zhao, Xiaolong Zhang, Hengzi Huang +1

This paper proposes an improved calculation model for grid carbon emission factors, addressing limitations of the emission factor approach. It incorporates spatial, temporal, and mechanistic optimizations, and provides formulas for deductin…

Ayoub Jroundi

This chapter examines the voluntary adoption of IFRS S1 and S2 through a case study of Air Canada, using neo-institutional theory. It finds that IFRS S2 is more readily adopted due to alignment with existing climate disclosure, while S1 pos…