GX & Decarbonization Research

Abdelnaser Dwaikat, S. Abu-Eisheh, Ammar Alkhalidi

This study develops and validates a strategic framework for green hydrogen adoption in conflict-affected developing economies, using Palestine as a case. Integrating AHP, PLS-SEM, TOPSIS, and an SDG Contribution Index, it finds that technic…

Babak Mohamadi, A. Dejamkhooy, Hossein Shayeghi +2

This paper proposes a conceptual framework for a hydrogen-driven digital transactions market integrated with carbon oracles and green transportation to achieve energy sustainable societies. It discusses the role of social stakeholders but l…

Ghaida Aulia Purwantika, Hendi Rohendi, Mochammad Edman Syarief

This paper examines the impact of ESG dimensions on stock return volatility for Sharia-compliant manufacturing firms in Indonesia (2018-2024). Using panel data regression, it finds that the Environmental dimension significantly reduces vola…

Nilmawati Nilmawati, Gabriel Reinhard Sitindaon, S. Suprapti

This empirical study analyzes the relationship between ESG disclosure and firm value (Tobin's Q and cost of capital) for energy companies listed on the Indonesia Stock Exchange from 2021-2023. Using GRI standards-based disclosures for 21 fi…

Marcelline Salome Gomes, Somnath Chakraborty, Simran Duley, Chandrani Banerjee

This paper systematically reviews ESG practices in Indian firms, identifying key themes such as environmental sustainability, social responsibility, governance frameworks, disclosure standards, regulatory influences, and firm performance. I…

Reda Roudatul Janah, Retno Dyah Pekerti, D. Riswandi

This study examines the impact of ESG disclosure components and funding decisions on financial performance of 25 energy companies listed on the Indonesia Stock Exchange from 2022-2024 using multiple linear regression. Findings show environm…

Ioana Andrioaia, Veronica Grosu, Svetlana Mihaila +1

This study analyzes the relationship between ESG reporting quality, greenwashing risk (proxied from reported information), and market value of 25 companies listed on the Bucharest Stock Exchange from 2020-2024. Using content analysis and po…

R. F. Ghanim, rd Murad, Ali Ahmad Al-Zaqeba

This study systematically reviews prior literature on how artificial intelligence contributes to corporate sustainability, focusing on accounting and ESG perspectives. It finds that AI enhances transparency, accounting reliability, and fina…

Daffa Amaansyah Samosir, A. Parinduri

This study examines the impact of economic, social, and environmental disclosures in GRI-based sustainability reports on the financial performance (ROA, ROE) of listed banks from 2022-2024. Economic disclosure has a significant positive eff…

Muhammad Kelvin Andika, Pigo Nauli

This study analyzes the effect of ESG disclosure on firm value with exports as a moderator for Indonesian energy sector companies (2020-2024). Using GRI standards and regression analysis, it finds that ESG disclosure positively affects firm…

M. Aluchna, Monika Łada

This paper argues that understanding sustainability reporting practices requires considering economic and social factors such as reporting costs, proprietary costs, and conflicting institutional pressures. Based on a critical literature rev…

Heriyanni Mashithoh, I. R. D. Pangestuti, Harjum Muharram

This study investigates the impact of financial health (LDR and DER) on bank market value (Tobin's Q) and the mediating role of ESG disclosure using data from 102 developing Asian banks (2009-2023). Results show that LDR positively affects …

Anugrah Rizky Putra, Yuliati Yuliati

Using panel data from 25 Indonesian energy companies (2022–2025), this study finds that ESG disclosure significantly reduces the cost of debt, but high audit quality weakens this effect. Leverage shows no significant impact. The findings hi…

Damul Mikat Bulus, Lukman Jimoh Rahim, Folorunsho Florence +2

This study examines the impact of GRI4-based sustainability reporting on financial performance (ROA, ROE, EPS) using data from Dangote Cement Plc in Nigeria. Regression results show positive effects, with social disclosure having the strong…

Christina Nikolova

This paper develops a conceptual framework to analyze transport poverty under the EU ETS2 expansion, identifying six dimensions (economic, spatial, mobility dependency, infrastructure, climate-policy exposure, social). Using Bulgaria as a c…

L L Sumbu, F G Chong, D B Enggong +8

The Heart2Miss study demonstrates that an AI-powered decentralized triage pathway using handheld POCUS and telehealth significantly reduces patient travel distance and carbon emissions compared to conventional tertiary center diagnostics. A…

Neha Sharma

This paper analyzes scope-wise emissions, electricity cost exposure, and renewable energy savings potential using operational data from an Indian higher education institution. FY 2023-24 emissions decreased to 14,899.1 tCO₂e from 17,314.0 t…

Riddhi Mazumdar, Debashish Sakunia, Prof. Biswajita Parida

This paper introduces EcoPersona AI, a segmentation method classifying consumers by Carbon-Footprint Sensitivity (CFS) using ISO 14067-based product carbon footprints and behavioral signals. It generates adaptive personas grounded in VBN th…

Selin Yardımcı Dogan, Sezen Coşkun, Mehmet Beyhan

This study assesses the carbon footprint of a rose oil facility in the Mediterranean region, finding total emissions of 14.63 kgCO2-eq/kg, with natural gas as the dominant source (55.71%). It recommends renewable energy adoption and anaerob…

Y. Djoko Sukoco, Vivi Ariyani, Herlina Yoka Roida

This study examines the impact of carbon emission risk on investors' expected stock returns and beta for Indonesian non-financial firms. Using carbon emission volume as a risk proxy, it finds that after the enactment of Financial Services A…