GX & Decarbonization Research

Gaurika Gupta

This paper reviews the evolution of ESG investing, covering key frameworks (UN PRI, GRI, SASB) and regional adoption trends. It assesses the impact on financial performance and risk mitigation, while highlighting challenges such as inconsis…

Jörg Mayer

This policy paper proposes a functional division of climate interventions: forests for biophysical cooling (evapotranspiration, BVOCs, clouds) and cropland for CO₂ sequestration via mycorrhizal fungi and no-till. EU cropland has a potential…

Chiara Leggerini, Martina Percuoco, Irene Ricciardi +1

This study examines whether circular economy disclosures lead to genuine ESG improvements or serve greenwashing purposes. Analyzing 1,247 European firms, it finds positive associations between CE disclosures and ESG performance. External au…

Catarina Cepeda, Albertina Paula Monteiro, Amélia Silva +1

This study analyzes the relationship between sustainability reporting practices and ESG performance of large European companies. Using Refinitiv data, it finds ESG scores relatively stable, with social dimension scoring higher than environm…

F. Pacheco‐Torgal

This paper reviews carbon-sequestering cementitious materials in the context of a 2026 energy crisis, highlighting their dual benefit of reduced manufacturing energy and long-term climate mitigation. It discusses deployment barriers and cri…

Esraa Esam Alharasis, Sajead Mowafaq Alshdaifat, Noor Hidayah Ab Aziz

This study examines how CEO attributes (turnover, duality, gender) influence ESG disclosure among 319 non-financial listed firms in six GCC countries from 2014-2023. It finds that political connections moderate this relationship, weakening …

Nitin Jain

This study investigates whether female board representation is associated with reduced asymmetry between environmental and social disclosures. Using panel data from S&P 500 firms (2016-2022), it finds that higher female representation is li…

Priskila Sinaga, Arthur Simanjuntak, Farida Sagala +1

This study examines the effect of ESG disclosure on firm value for 67 energy-sector companies listed on the Indonesia Stock Exchange from 2021-2023. Using a GRI-based ESG disclosure index and multiple linear regression, it finds that enviro…

Nicolò, Giuseppe, Raimo, Nicola, Rella, Angela +1

This study uses Google's Vision API to analyze visual ESG content in non-financial reports of 279 MSCI Europe firms. Results show that environmental images dominate, and higher visual ESG disclosure is associated with lower cost of debt. Th…

Gupta, Gauri, Joshi, Rinki, Vaishali

This bibliometric study analyzes ESG reporting and corporate performance literature (2016-2024) using co-authorship, co-citation, and bibliographic coupling. It maps the intellectual structure, revealing a convergence between sustainability…

Sununta Nophet, Titaporn Sincharoonsak

This qualitative study examines the impact of ESG indices on firm value, performance, bankruptcy risk, and investor decisions among Thai listed companies. Findings from interviews and document analysis reveal that ESG practices are seen as …

Charles Salcedo

This paper reviews recent trends in environmental and energy physics, explaining how fundamental physics principles (thermodynamics, radiation, fluid dynamics) are applied to renewable energy, climate modeling, and environmental monitoring.…

Driana Leniwati, Lamin K. Drammeh

This study evaluates ESG reporting readiness in Gambian state-owned enterprises (SOEs), focusing on NAWEC. Using a qualitative case study and a capacity-compliance-credibility framework, it finds systemic limitations that perpetuate low-qua…

Peter Chi Wan Yip, Elvy Pang, Tommy Tat Keung Yu

This study examines the relationship between ESG practices and financial performance among 83 Hong Kong Hang Seng Index firms from 2019 to 2024 using panel data. Results show consistent social performance across sectors but high environment…

Kyriaki Efthalitsidou, Vasileios Kanavas, Paschalis Kagias +1

This study analyzes the relationship between public ESG funding, disclosure quality, and organizational efficiency in Greek financial and public institutions. It finds that symbolic compliance is prevalent, and that technical efficiency is …

Priyanka P. Shinde, Padmanabh Malwade, Shreyash Patil +2

This paper explores the use of AI to enhance sustainable solar energy efficiency and mitigate climate change. While specific methods and results are unavailable due to the lack of an abstract, the topic aligns with GX interests in renewable…

Nur Zharifah Che Adenan, Roshima Haji Said, Syahiza Arsad

This study uses bibliometric analysis to examine the evolution of voluntary and mandatory disclosure practices in international accounting literature from 2010 to 2025, covering 1,196 records from Scopus. It identifies three phases of devel…

Maria Chiara Demartini, Sara Trucco, Valentina Beretta

This paper examines the association between the tone of nonfinancial disclosure (NFD) and firms' nonfinancial performance in mandatory settings, focusing on Italian listed firms after the EU's NFRD. Analyzing reports from 2017-2023 using co…

IBRAHIM, Kamaluddeen Funsho Adisa, NDU, Mercy

This study examines the impact of corporate sustainability disclosure on earnings management among Premium Board companies listed on the Nigerian Exchange Group. Using data from 2014-2023, it finds that environmental disclosure significantl…

Singh, Simranpreet

This study examines how trade law influences sustainable business practices in India, analyzing WTO agreements, FTAs, and domestic policies. It finds gaps in policy coherence and enforceability, and advocates for integrated legal and policy…