GX & Decarbonization Research

Abdullah Kursat Merter, Y. S. Balcıoğlu, Tuğba Arslanoğlu Karakaya

This study analyzes the impact of board-level sustainability committees, GRI adoption, and external assurance on ESG scores for BIST Sustainability Index firms. Using fixed-effects panel regression, it finds positive effects, with multinati…

Guangnian Xiao, Yaqing Shu

This editorial introduces six papers on maritime decarbonization and ocean-based CO2 removal. Key findings include the effectiveness of carbon taxes in promoting green fuels and the potential lack of net CO2 removal by kelp farming. It emph…

Osama Baig, Wang Jun, Xie Heping +8

This review systematically organizes AI applications in geothermal energy from exploration to power generation, showing that machine learning and deep learning are effective for reservoir characterization, drilling optimization, and power p…

Jaime F. Lavín, Paulo Buchuk, Mauricio A. Valle +1

Using panel data of Chilean listed firms (2015-2022), this study examines the association between voluntary ESG disclosure pillars and cost of debt. Environmental and governance disclosures are consistently associated with lower debt costs,…

Pranta Sikder

A country-year panel dataset (1990-2022) for 164 countries providing CO2-GDP decoupling indicators, including Tapio elasticities, eight-state classifications for production- and consumption-based emissions, regression-based elasticities, an…

Ning Lei, Sylvain Coutu

This study develops a safeguard assessment framework for forest carbon projects and applies it to Verra-registered projects. Linking safeguard scores with transaction data, it finds little evidence that stronger safeguards lead to faster cr…

Hunter Hughes

The clean transition is constrained by a macro-financial trap: Global South projects face 10-18% WACC, doubling solar LCOE. FX mismatch is the key barrier; a $50B multilateral FX guarantee facility could cut tariffs by ~40%. Reforms to MDBs…

Andrew P. Yu

This guide maps 128 MME task positions to licensed IFRS Sustainability Disclosure Standards and SASB Standards source relationships and candidate UN SDG target routes. The mappings express potential analytical relationships between evidence…

Andrew P. Yu

This guide maps 128 MME task positions to IFRS Sustainability Disclosure Standards and SASB source relationships, and candidate GHG Protocol Scope 3 categories and accounting-process routes. It identifies potential relationships between evi…

Andrew P. Yu

This guide maps 128 MME task positions to IFRS Sustainability Disclosure Standards and SASB source relationships, and candidate COSO control-support relationships across internal control, ERM, and sustainability reporting. It identifies pot…

Andrew P. Yu

This guide maps 128 MME task positions to IFRS Sustainability Disclosure Standards and SASB Standards source relationships, and materiality-governed ESRS topic routes. It distinguishes authentic EU legal texts from EFRAG support materials, …

Andrew P. Yu

This guide maps 128 MME task positions to IFRS Sustainability Disclosure Standards and SASB source relationships, and candidate GRI topic and disclosure routes. It preserves the distinction between financial and impact materiality, without …

Andrew P. Yu

This guide provides a methodology to map 128 MME task positions to licensed IFRS Sustainability Disclosure Standards and SASB Standards source relationships, and candidate TNFD nature-related routes, including LEAP-related evidence relation…

Prangon Das, Joya Biswas

This scientometric review analyzes research trends on environmental impacts of offshore wind farms since 2010, summarizing positive and negative effects on marine environments and mitigation strategies. It underscores the need for innovativ…

Loso Judijanto

This paper argues that methodological choices in LCA can unevenly distribute burdens and benefits between the Global North and South, using Indonesian palm oil as a case. It critiques development-blind practices and proposes a Development-J…

Luke Hatton

This paper quantifies the climate-related losses and damages from new UK oil and gas fields, demonstrating that their economic value destruction is global in scale. By clarifying the costs of fossil fuel expansion, it underscores the urgenc…

Misu NB, Zlati ML, Georgescu PL +2

This study empirically tests a mediation model where green fiscal policy transmits the effect of energy import vulnerability on energy transition performance, using panel data from 27 EU countries (2014-2023). Integrating PCA, PLS-SEM, and …

Xiaowang, Shen

This paper proposes a 'Prim-Lex Nine-Dimensional Framework' to assess coherence in global tax-climate governance. It introduces a Global Tax-Climate Governance Coherence Index (GTCI) and applies it to carbon pricing, global minimum tax, and…

Sohum Logani

This study examines how carbon pricing mechanisms (carbon taxes and ETS) can promote sustainable investment. Using World Bank and GSIA data from 2012-2022, it finds a strong temporal correlation between carbon pricing revenues and sustainab…

Perigon Partners Ltd

An annual benchmark of ESG reporting across 60 UK and Irish banks, building societies, and fintechs, assessed solely from public disclosures. Findings: 40 firms have net zero targets, 19 have transition plans; mortgage emissions intensity v…