GX & Decarbonization Research

Arindam Bandyopadhyay

This chapter details how climate risks (physical and transitional) challenge the financial system, including asset value erosion and default risks. It examines responses from regulators like the Reserve Bank of India, including climate stre…

He Peng Yang, Norhaiza Bt. Khairudin, Danilah Salleh

This study uses 48,187 observations of Chinese A-share firms from 2012 to 2024 to develop an interpretable machine learning model predicting corporate carbon disclosure. GBDT achieves the best out-of-sample performance (R²=0.5191). Key pred…

Mohammad Zardoshti Zadeh Yazdi, Jörn‐Christian Meyer, Grit Walther

This paper proposes a multi-objective optimization model for renewable energy carrier (REC) imports to Europe. It evaluates trade-offs between cost, GHG emissions, and supply security, showing that a supply-risk-optimal approach reduces sec…

Santi Gopal Maji, Rituraj Boruah

This study analyzes the impact of sustainable business practices (SBPs) on the disclosure of climate change risks and opportunities (CCRO) using S&P 500 data from 2011-2023. SBPs significantly increase the likelihood of CCRO disclosure, esp…

Michelline Marie Regina Kansole, Mahamadi Nikièma, Tog-Noma Patricia Emma Bontogho +1

This study assesses GHG emissions from a gold mine in Burkina Faso, focusing on Scope 1 and Scope 2. Total annual emissions are 215,349.50 tCO₂e, with electricity consumption as the largest source. Mitigation strategies include hybrid solar…

MUHAMMAD RIDWAN, DODIK RIDHO NURROCHMAT, HANDIAN PURWAWANGSA +1

This study analyzes how the design of emission reference levels affects the equity and effectiveness of carbon trading incentives in Indonesia, ahead of its international carbon trading launch in 2025. It compares reference emissions across…

Jörg Mayer

This policy paper challenges the carbon-centric view of climate interventions by distinguishing the biophysical cooling function of forests (evapotranspiration, BVOCs, cloud formation) from CO₂ sequestration in croplands via mycorrhizal fun…

Matías Domínguez-Quiñones, Iñaki Aliende, Lorenzo Escot

This study uses text mining and NLP to assess TCFD voluntary compliance in 64 reports from six Spanish IBEX-35 energy firms (2020–2023). All companies improved year-on-year but none fully complied, with disparities in Scope 1, 2, and 3 disc…

Ziyue Huang

This study examines tensions between the CSRD and data privacy. Extensive ESG disclosure required by CSRD may conflict with GDPR, especially in high-risk sectors like finance and digital platforms where centralized data storage amplifies br…

Dr. Rajat Dixit, Dr. Govind Prasad Goyal, Dr. Archana Singh +4

This paper proposes 'Green Governance 4.0', a new paradigm integrating law, management, and digital technologies for environmental sustainability. It argues that combining adaptive legal regimes (e.g., Paris Agreement, CSRD, ISSB), strategi…

Jiaman Li, Tongtong Zhao, Farhad Taghizadeh-Hesary

This study uses DID analysis on 451 EU listed firms from 2018-2023 to examine CSRD's impact on financial performance. CSRD significantly improves financial performance, especially for firms with older boards, smaller size, and higher female…

null Hendri Nofriadi, null Rahma Yulida, null Pudji Astuty

This paper compares green accounting implementation in Indonesia and the UK. The UK has a comprehensive system aligned with GRI and TCFD, while Indonesia is still nascent due to limited regulation and expertise. However, interest is growing…

Maedeh Motalebi, Matthias Irger, Joanne Andrade +4

This paper develops an integrated BIM-LCA-optimization workflow for early-stage curtain wall façade design under carbon pricing uncertainty. Using Australian EPD data, deterministic optimization shows that carbon prices of 100-420 AUD/tCO2e…

Rita de Cássia Fonseca, Eloana Huk

This study analyzes the challenges small supplier companies face in adapting to IFRS S1 and S2 sustainability disclosure standards, including limited resources and technical knowledge. It proposes gradual compliance strategies such as simpl…

Loso Judijanto, Nurganda Siregar, Rani Eka Arini

This bibliometric analysis maps the intellectual structure of greenwashing and transparency literature from 2000-2024 using Scopus data. Findings show greenwashing remains dominant, while transparency is increasingly linked to digital tools…

Mingyu Liang, Yiling Zuo

This paper studies the Chinese national carbon market from 2021 to 2025 using OLS regression with variables including policy, EUA prices, GDP, HS300, coal prices, and international oil prices. Findings show that policies and energy prices a…

null Wu Huihui, Hasani Mohd Ali , null Hazlina Shaik Md Noor Alam

This study compares materiality in environmental disclosure under US and Chinese securities laws. The US uses a financial materiality standard, while China adopts double materiality considering both financial and environmental/social impact…

Quentin ARNAUD, Sophie GIORDANO-SPRING, Pierre CHOLLET

This paper analyzes the impact of EU Taxonomy Regulation disclosures on mutual fund ownership using STOXX Europe 600 firms data from 2021-2022. High eligible revenues correlate with lower conventional fund ownership, while high alignment ra…

Dazhi Linghu, Rui Meng, Haicang Yan +2

This paper constructs a multi-dimensional evaluation framework for carbon neutrality in 30 Chinese provinces using Entropy Weight-TOPSIS, K-means clustering, and obstacle factor diagnosis. It reveals a spatial pattern of 'high east, low wes…

Akinlade, Olayinka Odunayo (PhD)*, Taiwo, Lateef Ajao, Ademoroti Matilda Olubunmi

This study examines climate risk disclosure among 100 firms in emerging markets (Nigeria, India, Brazil, South Africa) based on TCFD recommendations. The average disclosure score is 58.2%, with governance disclosures relatively advanced but…