GX & Decarbonization Research

Raghavendra Kurva

This technical review examines AI and machine learning approaches for real-time carbon footprint monitoring of electric vehicles (EVs). By integrating data from sensors, vehicle systems, and recycling facilities, dynamic emission profiles a…

Fan Wang, D. Behera, Bratin Sengupta +2

This study developed a nanoconfined ionic liquid membrane using single-walled carbon nanotubes and CO2-selective ionic liquid, achieving CO2 permeance of 1654 GPU and CO2/N2 selectivity of 1132. Under simulated flue gas conditions, it enric…

Célia Sapart

This paper argues that phasing out virgin fossil carbon is essential for climate neutrality, but sectors like chemicals, materials, aviation, and maritime will still need carbon. Carbon Capture and Utilisation (CCU) can replace fossil carbo…

V. Seithümmer, S. Kaufmann, Felix Jonathan Brucker +3

This paper presents a novel fully electrified CO2 loop integrating direct air capture (DAC) with plasma-based calcination. Atmospheric CO2 is captured via alkaline absorption, solidified as CaCO3, then decomposed by rotating gliding arc pla…

S. Stokes, C. Philips, H. Haghighi

This paper presents industry guidelines for setting CO2 impurity specifications across the CCUS value chain, developed by a Joint Industry Project (JIP) involving 12 operators and 6 research institutions. It introduces a holistic approach t…

Mansour Almuwallad

This study develops a multi-scale digital twin framework integrating physics-informed neural networks for real-time optimization and predictive control of amine-based CO2 capture. Validated against pilot-scale data, it achieves temperature …

J. Pandit, Saw Hong Lim, K. Chan

This paper addresses the high energy consumption of solvent regeneration in CO2 capture, which accounts for over 80% of total energy demand. CO2CRC's novel hybrid capture technology reduces regeneration costs through lower temperatures, red…

Paweł Szalacha

This paper compares CSRD/ESRS E1 disclosure requirements with actual reporting practices of Polish companies in environmentally impactful sectors. Content analysis of 2024 reports shows progress in narrative descriptions of climate risks bu…

Le Luo, Xin Tan, Q. Zhou

This paper conducts a systematic review of economic consequences of ESG practices disaggregated by the ESRS framework. It reveals that climate change, consumers, and own workforce dominate the literature, while biodiversity and circular eco…

Mohammad Talha

This study examines the early effects of the EU's CSRD on firms' sustainability and financial performance using panel data from 2017-2023. Using a difference-in-differences approach, it finds that mandatory ESG disclosure leads to significa…

Gabriela Marques, A. Aguiar

This paper reviews the role of sustainability accounting in enhancing ESG transparency, stakeholder trust, and long-term value creation. It finds that stronger sustainability accounting capabilities lead to higher ESG scores, investor confi…

Zhaoyang Lu, Martijn Sander

Using firm-level panel data from eight G20 economies (2015-2023), this paper examines the impact of ESG disclosure and circular economy (CE) practices on firm performance, with regulatory strength as a moderator. Applying second-generation …

Jiacheng Liu, Ye Yuan, Zhelun Zhu

This paper synthesizes interdisciplinary insights from accounting, finance, and computational linguistics to review how AI (especially NLP and ML) enhances ESG disclosure quality across readability, comparability, informativeness, and credi…

Nazaf Quaser, Articl Info

This study qualitatively analyzes the role of ESG reporting in enhancing market transparency and investor confidence. Through a systematic review of international disclosure standards and regulatory frameworks, it demonstrates that high-qua…

Deepti Pathak, Monika Chopra

This study uses S&P 500 data (2012-2023) to examine how institutional ownership affects ESG disclosure scores. It finds significant influence in visible sectors like utilities, consumer staples, and industrials, with governance disclosure m…

C. Cepêda, A. Monteiro, Cristina Aibar‐Guzmán

This study examines factors influencing ESG decoupling (gap between disclosure and performance). Using panel data from 3,465 large firms (2009-2023), it finds that higher financial performance increases decoupling, while normative and coerc…

Corinna Irina Ketterling

This paper analyzes the shift from voluntary CSR reporting to legally binding ESG disclosure frameworks from a legal perspective. It examines the evolution of sustainability disclosure standards and their legal implications.

Muhammad Adnan Ali, Dr. Gohar Mahmood, Shahid Mahmood

This study uses a 30-country panel (2015-2024) to examine how national ESG disclosure quality, green bond issuance, and carbon reporting transparency affect sustainability performance. It finds that green investment flows fully mediate the …

Mardi ani

This paper analyzes the role of ESG disclosure in improving financial reporting quality under IFRS S1. Using a quantitative approach, it measures reporting quality via earnings quality, value relevance, and earnings management, and ESG disc…

Huan Wu

This study examines the dual carbon pressures from China's Emissions Trading System (ETS) and the EU's Carbon Border Adjustment Mechanism (CBAM) on the cement and aluminum sectors. It analyzes impacts on operating costs, competitiveness, an…