GX & Decarbonization Research

V. Metelytsia, V. Kraievskyi, S. Taran

This paper compares sustainability reporting and assurance practices in 14 agribusinesses from Ukraine and Germany. Ukrainian firms show low integration of double materiality and high greenwashing risk due to lack of independent verificatio…

Eka Pertiwi I Dewa Ayu, Istri Pradnyarani Dewi Anak Agung, Lusi Setyandarini Surya Luh Putu

This study evaluates stakeholder engagement in sustainability reporting among Indonesian listed firms using GRI 2021. Most firms rely on symbolic, one-way communication rather than collaborative involvement. Sectoral characteristics influen…

Salvador Marín‐Hernández, P. Fernández-Martínez, Esther Ortiz‐Martínez

This study provides early empirical evidence on double materiality disclosure under ESRS, analyzing 2024 reports from leading European water-sector companies. Findings show strong convergence on environmental topics like climate change, wat…

Ismail Auwal Muhammad, M.Sc., Samson Okpanachi Daniel, M.Sc., Prof. Yohanna Gyang Jugu

This study examines the impact of audit quality on sustainability reporting credibility for 27 listed manufacturing firms in Nigeria. Findings show that audit firm size significantly enhances credibility, while auditor independence has a po…

Iryna Dutchak, S. Derevianko, U. Vytvytska

This paper reviews the impact of ESG reporting on the informational value of financial statements for institutional investors. It finds that ESG disclosure improves transparency, reduces information asymmetry, and enhances data reliability.…

Waleed S. Alruwaili, Mahdi Alhamami, Bandar Alanazi

This study examines how working capital determinants affect ESG disclosure using data from Saudi listed firms (2018-2022). It finds a positive association between working capital and ESG disclosure, especially among larger firms and during …

Jawaher Binsuwadan, Dhay Alshughaythiri, Raghad Albaqami +1

This study examines determinants of industrial CO2 emissions in GCC countries (2004–2022). Short-run: energy intensity is the only significant driver. Long-run: energy intensity increases emissions while trade openness reduces them. Oil con…

Hardik Dhull

This review traces green building concepts from 1970s energy conservation to net-zero energy/carbon buildings and regenerative design. Analyzes international rating systems (LEED, BREEAM) and digital enablers (BIM, AI, IoT). Proposes an int…

Jing Xia, Yifei Liu

This paper constructs a Stackelberg game model for a supply chain with a capital-constrained manufacturer and a retailer with private demand information to analyze the interplay between the manufacturer's carbon abatement financing strategy…

Abbos Saydullaev

This article analyzes the macroeconomic relationship between green values and economic growth using the Environmental Kuznets Curve (EKC), decoupling, and endogenous growth models with directed technical change. Based on 2024 data, energy-r…

Yuxin Sun, Yong Lv, Guibin Wang +5

This paper proposes a tri-stage low-carbon planning model for coupled electricity-hydrogen-gas-transportation systems, minimizing the marginal abatement cost of carbon. It incorporates coal-fired unit phase-out and hydrogen infrastructure s…

Chunli Wang, Zhijiao Chu

This paper proposes an explainable temporal attention enhanced backpropagation neural network for carbon asset value assessment and prediction, aiming to improve prediction accuracy of carbon price fluctuations while ensuring model explaina…

T. H. Eko Prabowo

This study empirically audits the carbon emissions of PT Semen Indonesia, revealing a real intensity of 618 kg CO₂/ton of cement, far above the CBAM threshold. Unmitigated operations face IDR 521.3 billion in domestic penalties. The firm's …

Seyed Alireza Mousavian Anaraki, Danilo Croce, Roberta Costa +3

This paper proposes an unsupervised method to align GRI and TCFD frameworks, using LLM-assisted validation for evaluating climate disclosure quality and greenwashing risk. It demonstrates effectiveness on real data and suggests applicabilit…

Lei Zhu, Youzhen Zhang, Di Yang +6

This study quantifies life-cycle carbon emissions of highway service-area buildings across five climatic zones in China. The operational stage dominates emissions (61-84%), with heating dominant in cold regions and cooling/lighting in warm …

Qiulin Yang, Xin Xu, Kingsley Imandojemu +2

This study analyzes the impact of climate risk on household net property income in 27 EU countries using panel data econometrics. It finds that temperature increases, storms, floods, and GHG emissions generally weaken property income, while…

Balaji Chettiannan, Elango Muniappan, Ishwarya Maninathan +4

This review provides a critical overview of recent advancements in carbon-based electrode engineering for supercapacitors, covering hierarchical pore design, binder-free architectures, and flexible device integration. It discusses sustainab…

Lei Chen, Hui Liao, Bo Peng +4

This study provides a bibliometric analysis of energy-related carbon emissions in the residential sector from 2023 to 2026, uncovering latest trends and driving factors. It quantifies spatial and temporal variations across regions and urban…

Zhiwei Zhang

This paper theoretically constructs the transmission mechanism and macroprudential policy framework for climate financial risk. It proposes recommendations for China: an independent legalized macroprudential framework for transition risks, …

Weixuan Luo

This paper proposes an AI and digital twin–driven intelligent management and control pathway for green transformation of process equipment in high-emission industries (petrochemical, power, metallurgy) under China's Dual Carbon Goals. It ad…