GX & Decarbonization Research

Richmond Owusu-Mainu, Emmanuel Awusi, Alex Agyemang Asante

This paper reviews 45 peer-reviewed studies to analyze the impact of carbon accounting on environmental sustainability. It finds that carbon accounting and transparency significantly improve corporate environmental performance, but Scope 3 …

G. Aguiar

This study compares ESG reporting by Microsoft and Unilever (2020-2023) analyzing integration of GRI, SASB, TCFD, CSRD, and IFRS S1/S2. Microsoft adopts investor-oriented transparency and climate-risk governance, while Unilever emphasizes h…

Jingyi Wang

When the EU CBAM becomes fully effective in 2026, Chinese exports will be affected due to lower domestic carbon prices. This paper proposes expanding CBAM crediting to include implicit carbon prices such as China's resource tax and consumpt…

Moones Keshvarinia, Cameron A. MacKenzie, Mark Mba Wright

This systematic review evaluates 16 simulation tools for carbon capture and storage (CCS) technologies using five criteria: chemical process simulation, dynamic modeling, thermodynamic properties, heat transfer, and integration. It identifi…

Fazel Azarhomayun, Jingjie Wei, Kamal H. Khayat

This comprehensive review examines performance characteristics, implementation challenges, and decarbonization pathways of low-carbon concrete. It identifies technical and economic barriers to emission reduction in construction and outlines…

Siyuan Liu, Rongrong Zhai, Li J +2

This paper proposes a low-carbon economic scheduling framework for a wind-solar-hydrogen integrated multienergy supply virtual power plant (WSH-MESVPP) that participates in both energy and reserve markets. Case studies show a 9.32% improvem…

Rakesh Dondapati

This paper develops a Greenwashing Intelligence System (GIS) using multimodal AI (transformer-based NLP, satellite data, emissions data, controversy records, financial disclosures, supply-chain signals) to construct a Narrative Ambition Sco…

Kozol, Ece

This replication package provides data and code for a study examining the impact of mandatory climate-risk disclosure on firms' cost of capital and decarbonization using cross-country data with staggered regulatory adoption. The study demon…

Lina Moumni, Hamouma Moumen, Lahcene Guezouli

This paper proposes a framework integrating Zero-Knowledge Proofs with permissioned blockchains for selective disclosure in supply chains. It enables cryptographic proof of compliance with ESG standards (e.g., carbon caps, minimum wage) wit…

P. Stetsiuk

This paper explores integrating ESG criteria into dynamic investment project evaluation methods. It argues traditional NPV and IRR fail to capture ESG risks and proposes a dynamic ESG discounting model with adjusted cash flows. The framewor…

Athanasios Tsekeris

Using an international M&A sample, this paper finds that ESG-linked executive compensation significantly improves post-acquisition environmental, social, and governance performance, increases the likelihood of green bond issuance, and leads…

V. S. Iorio, M. Pedrazzoli, G. Sala +2

This paper assesses the technical and economic feasibility of turquoise hydrogen via methane pyrolysis, with a focus on valorizing solid carbon byproducts. It reviews carbon quality from different reactor technologies and identifies bulk ap…

J. Tarra, S. Gowthami, R. Swetha +6

This study analyzes the dominant drivers of city-level green hydrogen production using a dataset of 2,535 locations. It introduces two physics-guided indices: Renewable Complementarity Index (RCI) and Energy-to-Hydrogen Conversion Index (EH…

Lassaad Ben Mahjoub

This study examines how environmental disclosure credibility affects audit fee pricing in large US firms. Higher credibility reduces audit risk and thus audit fees. Empirical evidence shows a negative association between disclosure quality …

A. Gomaa

This systematic review examines how AI transforms ESG assessment, disclosure, and monitoring. It identifies barriers including data fragmentation, algorithmic bias, regulatory inconsistency, and lack of explainability, and proposes a future…

Xiaoou Liu

This paper proposes a low-carbon economic operation method for steel parks participating in coupled electricity-carbon-green certificate markets. It models the production and energy supply, uses mean-field game theory to solve equilibrium w…

Georgi Hrenov, Merle Kuttim, Helery Tasane +1

This study assesses route-level fuel competitiveness under EU ETS using Tank-to-Wake emissions and total cost of ownership. Fossil fuel is cheapest at current carbon prices (≤100 EUR/tCO2-eq), but BioLNG reaches cost parity with MGO at ~150…

Rosa Duarte, Sara Miranda-Buetas, Cristina Sarasa

This study uses multi-regional input-output tables (1995-2015) to examine how global value chain (GVC) participation influences carbon emissions. It finds a strong link between backward GVC orientation (upstream sourcing) and emissions, emp…

Lu Li, Stephen Obinozie Ogwu, Afamefuna A. Eze +1

This study examines the joint effects of R&D investment and trade openness on renewable energy transition across 18 OECD countries from 2010 to 2023. Using bootstrap quantile regression and CS-ARDL, it finds that R&D has positive effects at…

Rongshen Lai, Liu Z, Hang Zhang +1

This paper proposes a key technology system for emission reduction and carbon sink enhancement oriented towards China's dual-carbon goals. It is policy-oriented, though specific technologies and findings are unclear from the title.