GX & Decarbonization Research

Ahmad Zaki

This study examines how Indonesian accounting disclosure scholarship aligns with the logic of IFRS S1 and S2. Analyzing 39 disclosure articles (2000-2025) via theory-driven qualitative analysis, it finds scholarship remains dominated by CSR…

Meyzeluna Afania

This study examines the impact of physical and transition climate risks on Indonesia's financial stability. Physical risks increase credit risk via NPL ratios, while transition risks cause market volatility and asset devaluation. Using Sign…

Meng Yuan, Ma Zhong

This study develops an industry-specific carbon information disclosure quality (CIDQ) framework for Chinese listed petroleum and petrochemical firms, using LLM (DeepSeek-V3.2) to score disclosure texts. The framework comprises 7 primary, 15…

Ning Wang, Fengjuan Wang, Yitian Li +1

This study examines climate risk's impact on organizational resilience of high-carbon Chinese firms using a text-based climate risk index and panel data from 2008-2023. It finds a dual-path financial lock-in effect through financing constra…

Cenk Kiritoglu

This paper comprehensively examines the theoretical foundations, implementation methodologies, and reporting requirements of carbon accounting in the agricultural products sector in Turkey. It highlights mandatory obligations under Turkish …

I.andFuadah Meutia, S. F. Kartasari, Hasni Yusrianti

This study analyzes the impact of climate risks on corporate water disclosure in Indonesian water-intensive industries. Using 780 firm-year observations, it finds that physical and reputational risks positively affect disclosure, while regu…

Huiru Wei, Jie Zhang, Kuiran Yuan

This study examines the impact of climate risk disclosure (CRD) on firm economic and environmental performance using China's A-share listed firms. Constructing a firm-level CRD index under the AMC framework, the authors find that CRD signif…

Hang Ren, Jianzhong Huang, Jinxin Ren

This paper empirically examines how digital finance development promotes corporate climate risk disclosure using Chinese A-share listed firms. It finds that alleviating financing constraints, strengthening environmental responsibility, and …

M. Wang, Zichen Liu

This study uses data from Chinese A-share listed manufacturing firms to empirically examine the impact of climate risk disclosure on firms' green innovation premium (GIP). The findings show that climate risk disclosure significantly enhance…

Xiang Hou

Using A-share Chinese listed companies from 2009-2024, this study finds that climate risk disclosure is positively associated with audit fees, mediated by media attention. The effect is stronger under high information asymmetry, in non-stat…

Nourseen Hosni Mohamed, M. Tahoon, Nermeen Ahmed Mamdouh

This paper empirically examines the impact of climate change risk disclosure on accounting conservatism using firms listed on the Egyptian Stock Exchange. It suggests that increased disclosure may be associated with more conservative accoun…

M. J. Shodiq, Azizah Azmi Khatamy, Rita Rosalina

This paper proposes a conceptual framework linking carbon management accounting systems (CMAS) and carbon emission disclosure (CED) to firm value. Through a systematic literature review, it develops a model where CMAS enhances CED, thereby …

Anindia Vegi Aurora, Imas Kismanah

This study analyzes the effect of green accounting, green intellectual capital, carbon emission disclosure, and tax risk on firm value for manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. Using panel data …

Olorato Rantaba

This paper develops a dynamic credit risk model incorporating physical climate risk into firm value dynamics. It shows that climate risk systematically increases default probabilities and that ignoring it leads to underestimation of long-te…

Aayushi Mishra, A. Arun, E. Kodra +5

This paper examines how physical climate risk affects US municipal bond markets, offering insights for investors and policymakers on the mechanisms by which climate-related disaster risk impacts municipal creditworthiness and funding costs.

Anthony Oyamendan, Babatunde Afolabi, Bojuwon Mustapha

This study empirically demonstrates that higher-quality climate risk disclosure reduces syndicated loan spreads, using 2,847 facilities from 156 banks across 23 countries (2022–2025). The effect is strongest (up to 141 bps) for green-commit…

Timothy W. Luke

This paper analyzes how the rhetoric of climate change decriers can fuel disinformation and embolden deniers. It highlights the paradox where major energy companies appease decriers with future pledges while continuing emissions, within ESG…

دلال علي عمر مرح

This paper analyzes how armed conflict in Libya since 2011 has hindered sustainable development goals through destruction of environmental infrastructure, biodiversity loss, and weakened environmental governance. It notes that natural disas…

Basri, Yusri

This study analyzes the convergence of food and energy security in Indonesia's SULAMPUA region using a dynamic panel model (GMM) on 2018-2023 provincial data. Results show agricultural technology support boosts food security, while renewabl…

O. V. Razumova

This paper comprehensively analyzes the opportunities and limitations of implementing a circular economy in the construction industry. Using international cases (Germany, UK, Scandinavia, Japan), it argues that shifting from a linear to a c…