GX & Decarbonization Research

Yongzhe Liu, Haiyan Chen, Yuan Liu +2

This study analyzes carbon emissions embodied in inter-provincial trade within the Beijing-Tianjin-Hebei region and surrounding areas, focusing on energy-related carbon inequality. By calculating trade-embedded emissions and revealing regio…

Nur Wahyu Ningsih, Einde Evana, Sudrajat Sudrajat

This systematic review examines how accounting practices affect sustainability reporting in universities, analyzing internal factors (size, age, internationalization) and external factors (regulatory pressure, societal expectations, media).…

Nikolina Dečman

This paper analyzes the latest changes in the EU sustainability reporting system, focusing on the CSRD and ESRS, and how the Omnibus Simplification Package proposes to simplify procedures, extend deadlines, and focus mandatory reporting on …

Dabin Zhang, Jing Zhou, Huanling Hu +1

This paper proposes a novel interval prediction model for carbon prices, integrating quality-driven LUBE (QD-LUBE) with decomposition ensemble. Variational Mode Decomposition (VMD) separates the price series into trend and residual componen…

Sri Widiyati, Wiwik Tiswiyanti, R. Kusumastuti +1

This study examines ESG risk scores and financial performance of healthcare companies listed on the Indonesia Stock Exchange from 2020-2024. Using a sample of 7 companies (35 observations), it finds significant variation in ESG risk managem…

Zhiyong Zheng, Xue Qiuxia, Tian Jiangwei

This paper examines the impact of carbon emission trading mechanisms on family loan availability from the perspective of family inheritance. It explores the intersection of carbon pricing policies and household finance, with potential impli…

Charles Coverdale

This R package provides unified access to carbon market data from compliance emissions trading systems (EU ETS, UK ETS, RGGI, California Cap-and-Trade) and voluntary registries (Verra, Gold Standard, etc.), including price data from ICAP an…

Olumide Olumayowa Fowowe

This paper identifies the 'GAAP Gap' between traditional financial reporting and sustainability information demanded by investors in agribusiness. It proposes an integrated reporting framework to improve access to green capital, reduce cost…

Liandi Zhang, Shenglin Ma, Yiyao Dai +1

This paper analyzes the impact of China's carbon emission trading pilot policy on energy eco-efficiency using SBM, DID, and spatial econometric models. It finds that the policy significantly improves regional eco-efficiency by reducing poll…

Septarina Prita Dania Sofianti

This paper defines 'green fraud' as deliberate manipulation or concealment of sustainability information. Through a literature review, it identifies forms (exaggerated green claims, emission data discrepancies) and causes (weak verification…

Abel Dula Wedajo, Mesfin Welderufael Berhe

This paper compares the effects of US-Africa and China-Africa trade links on CO2 emission intensity in 42 African economies from 2002 to 2023. Using dynamic panel estimation, it finds that exports increase emissions, while imports have asym…

E. Stawicka

This study evaluates the use of IT tools in sustainability reporting by Polish companies, finding diverse standards, poor data comparability, and limited adoption of advanced analytics. It highlights a lack of transparency and the need for …

Samuel I. Egwunatum, Mercy Jane N. Ihekweme, Cornelius C. Molokwu +1

This study empirically examines the effectiveness of carbon trading in reducing CO2 emissions from Nigeria's construction sector, which contributes up to 37% of energy-related emissions. Using PCA on survey data from 200 professionals, it f…

Guo Yang

Using China's carbon emissions trading pilots as a quasi-natural experiment and panel data from 227 cities (2005-2020), this study employs a multi-period DID model to show that the pilots significantly promote regional innovation. Governmen…

Andreja Primec, Jernej Belak, Matic Čufar

This paper examines the extent to which major sustainability reporting standards (CSRD/ESRS, GRI, ISSB, SASB) address AI-related risks. Through content analysis of 20 corporate reports and doctrinal legal analysis, it finds that AI risk dis…

Xiaoying Su, Donglan Zha, Yang Cao

This study quantitatively analyzes the trade-offs between household carbon emission reductions and welfare under China's personal carbon trading (PCT) system. It evaluates the balance between emission reduction effects and household burdens…

Valerie Livina, Hannah Cheales-Norman, Marc Coleman +5

This paper analyzes carbon emissions across Scopes 1, 2, and 3 from a measurement science perspective, presenting case studies. It highlights challenges in uncertainty quantification, especially for Scope 2, and proposes a systematic approa…

Widyaningsih Azizah, Eka Sudarmaji, Hotman Fredy

This study develops IFRS S2-based carbon emission disclosure compliance indicators and assesses Indonesian state-owned enterprises across three regulatory phases. Findings show significant compliance improvements in later phases, with quali…

Yì Wáng, Yali Chen, Tingqiang Chen

This paper examines how regional carbon neutral technology innovation affects corporate transition risks, with a focus on the moderating role of sci-tech finance. Using Chinese data, it finds that innovation reduces transition risks, highli…

Richard Sanjaya, Diana Frederica

This study examines factors influencing sustainability index disclosure among non-cyclical firms in Indonesia. Results show that management commitment and institutional ownership positively affect disclosure, while green accounting has no s…