GX & Decarbonization Research

Fahad Ullah Khan, Asad Amin

This review comprehensively surveys FinTech applications (AI, ML, big data, blockchain) in ESG scoring, climate risk assessment, and green bonds. It highlights how digital tools improve efficiency and data coverage while addressing challeng…

Thierry Warin, Christophe Bisson

This paper longitudinally compares scenario knowledge representation across IPCC synthesis reports from AR1 to AR6 using a RAG pipeline. Early reports relied on qualitative conditional reasoning; later reports increasingly used quantitative…

Chong Zhang

This paper proposes a digital management platform for corporate carbon emissions using a cloud-edge-end distributed architecture, integrating IoT and AI for automatic aggregation, precise calculation, and intelligent analysis. It establishe…

Kristina Radinović, P. Branco, Nevena Milutinović-Mehri +4

This review synthesizes the latest methods for physical, solid-state, and geological hydrogen storage, analyzing trade-offs among gravimetric/volumetric densities, efficiency, maturity, and scalability to guide technology selection for appl…

Bingying Ma, Seiichi Ogata

This paper conducts a cluster analysis of 123 countries based on electrification, energy security, and equity, identifying diverse transition contexts. It highlights the need for tailored policy approaches depending on national characterist…

Sini Guo, Mengzi Yin, Wai-Ki Ching

This paper proposes a network-based method for online portfolio selection that incorporates ESG scores. It leverages machine learning to integrate ESG criteria into investment decisions, offering a dynamic approach to sustainable portfolio …

Ida Bagus Kerthyayana Manuaba, Juwono -

This paper presents the DCM Corpus, a pipeline and dataset for measuring digital capability from multilingual corporate annual and sustainability reports of Asian listed companies. It applies paragraph-level scoring using a multilingual dic…

Elçin DALKILIÇ, Murat Kesebir

This study compares Turkey's Sustainability Reporting Standards (TSRS) with the EU's CSRD/ESRS in the banking sector, analyzing 2024 sustainability reports of BBVA and ING's Turkish subsidiaries and European parents. It finds a structural d…

Diheng Xu

This article assesses how tax transparency can be incorporated into China’s sustainability reporting framework. It finds that while China’s 2024 Sustainability Report Guidelines adopt double materiality, tax is not a stand-alone topic. Draw…

Giuseppe Nicolò, Joanna Krasodomska, JA Andrades +1

This guest editorial comprehensively discusses the challenges and opportunities from the transition from the Non-Financial Reporting Directive (NFRD) to the Corporate Sustainability Reporting Directive (CSRD) and the introduction of the Eur…

Wayan Eka Mahendra

This paper applies Fairclough's three-dimensional CDA model to 5-10 corporate sustainability reports to identify linguistic features of greenwashing. It finds ambiguous lexical choices, modality/hedging, passive constructions, and positive …

John Quinn

This paper analyzes the EU's introduction and subsequent rollback of sustainability reporting rules, extracting key lessons for designing an optimal legal framework that promotes sustainable finance without imposing excessive regulatory bur…

Hannan Vilchis Zubizarreta, Delfor Tito Aquino

This systematic literature review synthesizes research from 2020-2025 on ESG ratings, focusing on methodologies, divergences, impact on firm outcomes, standardization, and global financial implications. Key findings include growing concerns…

Dukyuen Han

This paper analyzes the convergence patterns of ESG disclosure among Asian banks. It finds that while disclosure formats converge, substantive content remains dispersed, and discusses implications for regulation and market pressure.

Ngan Bich Nguyen, Tung Duy Duong, Phuong Ha Thi Ngo +2

This study examines the impact of ESG disclosure on investor reaction using an event study of 61 Asian banks in Malaysia, Japan, Indonesia, India, Taiwan, and China. Results show mostly negative stock price reactions, except Taiwan which ha…

Xin Zhao, Yaxin Huo, Hyoungsuk Lee +2

This empirical study examines how customer firms’ ESG performance influences suppliers’ carbon disclosure behavior. It identifies drivers of upstream disclosure in supply chains, revealing the cascading mechanism between ESG ratings and cor…

Abrar Hussain

This thesis empirically examines how ESG disclosure credibility affects market risk, stakeholder relations, and debt structure. Using US and China data, it finds that ESG decoupling (gap between disclosure and performance) increases stock p…

Chris Williams

This study develops the Kelp Carbon Pathway Framework (KCPF) to compare natural and engineered kelp carbon pathways consistently. It synthesizes evidence from marine ecology, biogeochemistry, engineering, life-cycle assessment, and carbon a…

Reza Karimpour, Massimo Figari, Marco Dardano

This study examines governance challenges for calcium-looping (CaL) residues from onboard carbon capture and storage (OCCS) for sea disposal. It identifies four gaps: carbon crediting, regulatory fit, environmental thresholds, and instituti…

Jessica Allen, Simin Moradmand, Haley Redfern +1

This paper presents molten salt electrolysis routes for green iron production and carbon capture, using non-consumable anodes to avoid CO2 emissions. It focuses on optimizing electrolytic iron production and converting CO2 into high-value c…