GX & Decarbonization Research

Lt Col Prabhat K Prasad(Retd), Manish Gangil

This paper comparatively examines how developed economies integrate industrial carbon management (CCS, CDR) into emissions trading schemes. It analyzes five regulatory dimensions, including treatment of CCS/CDR within ETS frameworks and all…

Hamna Bashir, Muhammad Junaid Nazir, Longfei Liu +3

This chapter argues that a new paradigm, Carbon Offsets 2.0, is emerging to restore integrity after trust crises over additionality, permanence, and transparency. It rests on three pillars: trust via science-based standards (Core Carbon Pri…

Aleksandra Stanek-Kowalczyk, Monika Zajkowska

This chapter traces the evolution of the EU sustainable finance framework from the 2018 Action Plan to the 2021 Strategy for Financing the Transition, assessing its role in mobilizing capital for a sustainable economy. It examines the syste…

Luh Luh Lan

This paper explains why maturing sustainability reporting has expanded rather than resolved ambiguity over directors' ESG duties, via a 'disclosure-duty feedback loop'. Because company law regulates process not outcomes, mandatory reporting…

Pei-Xuan Wu

This paper proposes a Multi-Party Computation (MPC) framework integrated with permissioned blockchain to enable cross-border ESG data sharing while preserving corporate confidentiality and national data sovereignty. Using China's PBOC green…

Ed Esposito

Divergent materiality concepts across GRI, ESRS and IFRS Sustainability Disclosure Standards create a "materiality paradox" for reporters and assurance providers. The article compares impact, financial and double materiality, and examines h…

Casper Gavin, Alenka Temeljotov Salaj

A mixed-methods study of the Norwegian real estate sector's readiness for CSRD compliance, combining a scoping review with stakeholder interviews. Key barriers include weak sustainability knowledge, difficulty with Double Materiality Assess…

Philumena Bauer, Dorothea Greiling

This Perspective challenges the expectation that CSRD/ESRS standardization will resolve ambiguity in sustainability reporting. Drawing on an empirical study of Austrian state-owned hospitals, it argues that double materiality assessments do…

Du Y.

An empirical study using moderated mediation analysis to examine how China's carbon emissions trading pilot policy affects corporate ESG performance. It identifies the mediating pathways through which the policy improves ESG outcomes and th…

Junxi Zhuo

Using 540 project-level observations across solar PV, onshore and offshore wind in 30 jurisdictions (2019-2024), this study builds a cost-benefit model of renewable investment under carbon pricing. Each additional USD/tCO2e raises project N…

Simona Catuogno, Roberto Tizzano

This study provides first empirical evidence on how Italian companies disclose gender equality in governance and social topics under the new CSRD regime. It examines early reporting practice against the EU's expanded social and governance d…

Ian Parry, Simon Black, Nate Vernon-Lin +1

This chapter addresses two central challenges to the acceptability of mitigation strategy: household burdens and the competitiveness/emissions leakage effects on trade-exposed firms. It reviews methodologies for estimating household burdens…

Ian Parry, Simon Black, Nate Vernon-Lin +1

This chapter reviews mitigation opportunities, costs, and policies, mainly in the energy sector. It examines the rationale and design of carbon pricing (carbon taxes and ETSs), including supply-chain application points, cost uncertainty, re…

Shi Y.

This study empirically examines how the EU's Carbon Border Adjustment Mechanism (CBAM) affects the total factor productivity of Chinese firms, using a quasi-natural experiment design. It tests the spillover effects of a border carbon measur…

Gianmarco Salzillo, Nicola Moscariello, Michele PIZZO

This conceptual paper explains why standardisation does not necessarily yield substantive comparability in sustainability reporting. It argues that concentrating standard-setting authority around financial-reporting-rooted institutions may …

Gerardo Raúl Monzón Holguín

This master's thesis analyzes the EU Carbon Border Adjustment Mechanism (CBAM) from a tax-law perspective, integrating legal, economic, and environmental dimensions. It examines CBAM's role in preventing carbon leakage and supporting EU cli…

Nha Minh Nguyen, Malik Muneer Abu Afifa, Duong Van Bui +2

Using panel data from 2,605 listed firms across ASEAN-6 (2020–2024), this study tests whether ESG disclosure improves integrated reporting quality and thereby drives value creation, measured by investment efficiency. Integrated reporting qu…

Gusmedi H, Samosir AS, Despa D +1

This study embeds six grid-export regimes in a four-objective NSGA-III design loop coupling hourly dispatch, queueing, 25-year LCA and DCF, using 869 measured sessions at an Indonesian PV-battery EV charging station. Net billing and a carbo…

Kim H.

This study estimates green hydrogen export potential across Southeast Asian countries using exportable volumes and levelized cost of hydrogen (LCOH). It compares which countries could become competitive hydrogen exporters based on renewable…

Contipelli E.

A practical guide to sustainability reporting under the EU's Corporate Sustainability Reporting Directive (CSRD). It outlines the disclosure requirements and reporting process for companies operating in the EU market, offering an introducto…