GX & Decarbonization Research

C. Boța-Avram, Adriana Tiron Tudor, Liana Stanca

This study examines governance drivers of climate change disclosure in the European utilities sector using a TCFD-aligned score built via machine learning. Findings show board characteristics (gender diversity, size), CEO duality, and exter…

Pedro Henrique Godoy Sato, Mariana Pereira Bonfim

This study analyzes comment letters from BRICS countries (Brazil, Russia, India, China, South Africa) on the draft IFRS S2 climate-related disclosure standard by the ISSB. Out of 700 global letters, 43 were from BRICS, with notable particip…

Sayali Girish Patankar

This paper proposes a hybrid governance framework combining Explainable AI (XAI) and Natural Language Processing (NLP) to detect greenwashing in ESG reports. By providing interpretable reasoning for each detection, it aims to enhance transp…

Kateryna Lysenko-Ryba

This paper analyzes preparations for new sustainability regulations in supply chains and identifies challenges and concerns in ESG reporting. It examines the current state of regulatory compliance and corporate issues.

Radosveta Krasteva-Hristova, Ива Монева

This study examines how digitalization can reduce the cost and complexity of ESG and circular economy reporting for women-led SMEs within the EU sustainability reporting framework. It identifies four key challenge domains: measurement, valu…

Wasim Akram, Shabana Khatoon, Dr. Asgar Ali

This paper proposes the User-Centered ESG Information Architecture (UC-ESG-IA) framework to address poor usability of ESG reports. Using a mixed-method study with 312 stakeholders and usability testing on NIFTY-listed companies in India, it…

Kunj Modh, Varun Patel, Vivek Devani

This paper presents ESG Analytics, an AI platform for automated analysis of ESG reports. It uses a Retrieval-Augmented Generation (RAG) approach to extract ESG metrics from text and tables, integrating FinBERT-ESG for classification, Chroma…

Patrick Velte

This study investigates the impact of board gender diversity on the adoption of science-based emission-reduction targets (SBT). Using panel data from 336 EU firms (2016-2021), it finds that the ratio and critical mass of female directors, f…

ذكيه إبراهيم محمد نايل

This paper empirically examines the impact of climate risk disclosure under the TCFD framework on the efficiency of investor decisions and financial valuation of companies, using a sample of firms listed on the Egyptian Stock Exchange. Find…

Issam Benhayoun, Khaled Hussainey, Ibtissam Zejjari

This study investigates determinants of Moroccan firms' intention to adopt ISSB reporting framework using diffusion of innovations theory. Analyzing data from 303 accounting professionals via SEM, it finds that religiosity and relative adva…

Camilla Citterio, Nicolò Golinucci, Lorenzo Rinaldi +1

This paper systematically reviews methodologies and quantitative results on carbon footprint of electricity. It evaluates emission factors by energy source and consistency of accounting methods, highlighting trends. The findings inform ener…

Kimmo Lylykangas, Fabian Dembski, Anssi Joutsiniemi +1

This study investigates the use of urban digital twins (DTs) for subnational spatial greenhouse gas (GHG) accounting. Interviews and case studies from frontrunner cities reveal that current GHG inventories and DT initiatives are largely dis…

Wenqi Chai

This paper empirically examines whether carbon pricing policies cause firm-level capital reallocation, focusing on China's emissions trading system. Using firm-level data, it estimates causal effects and provides evidence on the economic im…

Chin‐Hsien Yu, Yingyi Shi, Chi-Chuan Lee +2

This study examines the effect of climate finance on conflict incidence. Using panel data from 85 developing countries (2000-2023), it finds that climate finance significantly reduces conflicts, especially resource-related and small-scale o…

V. D. Smirnov, I. D. Tyukhmeneva

This paper argues that mass demand for green products requires cost parity with conventional alternatives. It proposes using internal carbon pricing (ICP) as a strategic financial planning tool to integrate future environmental risks into p…

Makoto Saito, Hiroko Yamada, Tomohiro Oda

This paper presents NEMS-GHG, a framework for modeling monthly fossil fuel CO2 emissions at 1 km resolution across Japan. The 2015 estimates closely match national inventory totals and capture subnational variations, enabling identification…

K. R. Gurney, Bilal Aslam, P. Dass

Climate Trace is an AI-based dataset for roadway-scale GHG emissions. This study compares its onroad CO2 emissions estimates for U.S. urban areas with the Vulcan Project's estimates, finding a mean relative difference of 69.9%. Biases in th…

Song Chai, Jin Yang, Lin Tang +3

This study examines how China's Renewable Portfolio Standard (RPS) interacts with its Emissions Trading Scheme (ETS). Using provincial panel data from 1995-2021, it finds that higher RPS quotas dilute carbon price signals by compressing the…

Vimal K. E. K., K. Sivakumar, Jayakrishna Kandasamy +3

This paper identifies 11 interdependent strategies for achieving carbon neutrality in manufacturing supply chains, grouped into six hierarchical levels. Key strategies include policy development, carbon accounting, collaborative learning, r…

Maya Bach, Loredana Loy, Katharine J. Mach +2

This paper analyzes 1,233 environmental claims from the latest sustainability reports and websites (2021–2024) of the world's 33 largest meat and dairy companies. 68% of claims are climate-related, 38% are unverifiable future projections. 1…