GX & Decarbonization Research

Atif Mahmood, Asad Mehmood, Simone Terzani +2

This study examines the effect of ESG disclosure on firm value using panel data of EU firms from 2014 to 2024. It finds that although average ESG disclosure scores decreased after the CSRD issuance, ESG disclosure has a significant positive…

Ruiwen Ma

This paper provides a comparative analysis of mandatory ESG disclosure regulations across the EU (CSRD), UK (TCFD), and proposed SEC rules, exploring implications for California's SB253 and SB261. It finds that legal traditions shape disclo…

Riska Handani, Syahril Djaddang

This paper systematically reviews how four assurance dimensions (existence, provider, level, scope) of sustainability reporting affect greenwashing. Analyzing 20 peer-reviewed articles (2020-2025), it finds that high-quality assurance enhan…

Fulu Yin, Lin Huang, Linchang Zheng

This study empirically demonstrates that climate investment and financing policies (CIFP) effectively reduce corporate carbon emissions. The mechanism shows that CIFP work by alleviating financing constraints, with market competition negati…

Zehui Guo, Shujie Sun, Xiaoyang Chen +3

This paper empirically analyzes how external shocks shape the dynamic relationships between the EU carbon emissions trading market and fossil energy markets. Using time series data, it reveals changes in market linkages depending on shock t…

Youngchan Lee, Tae-Geon Ahn

This study develops a logistics-specific ESG evaluation framework by adapting the Korean K-ESG Guidelines to the operational characteristics of the sector, aligning with IFRS S2, ISO 14083, GLEC Framework, and GHG Protocol. The framework co…

Lyazzat Palymbetova

This panel study of 117 banks across 26 countries (2009-2023) examines the link between IFRS adoption and ESG performance. Using a Prais-Winsten regression, it finds a positive relationship between IFRS adoption and ESG scores, suggesting s…

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This paper positions carbon pricing as a crucial tool for cross-border carbon regulation and the green transformation of the global economy. It likely discusses mechanisms for international carbon price adjustment and the need for policy ha…

Milan Jakob Reda, Erik Gawel, Paul Lehmann +1

This paper examines the impact of carbon pricing on residential heating costs, highlighting regressive effects on low-income households and the need for complementary policies. It proposes measures to enhance social acceptability based on e…

null Yvonne Makafui Cudjoe-Mensah, null Isaac Tei Addison

This literature review compares DJSI, GRESB, and SEC climate-risk rules and their influence on U.S. corporate sustainability practices. It finds complementary roles: voluntary benchmarks encourage best practices while SEC mandates enforce t…

Emil Dimanchev

This paper argues that for European climate policy to be effective, a carbon price on imports is essential. It emphasizes the importance of border carbon adjustments like CBAM to prevent carbon leakage and maintain competitiveness. It exami…

O.V. Oliinyk, V.M. Ivanytskyi

This paper explores the managerial dimension of integrating ESG reporting into corporate accounting systems. Building on the EU CSRD, it develops a conceptual model combining institutional signaling, integrated reporting, the SEA-framework,…

Amintas Brandão, SARAH Klopatek, Lisa Rausch +4

This paper presents a new corporate accounting methodology for calculating supply chain deforestation emissions in Brazil's meatpacking sector. It enables accurate Scope 3 reporting and deforestation risk assessment, serving as a potential …

Yahao Zhang, Muzi Zhu, Zhiyuan Ning

Using Chinese A-share listed firms (2012-2022) and SynTaoGF ESG rating events as a quasi-natural experiment, this paper finds that ESG rating launches significantly reduce corporate climate transition risk exposure. The effect is stronger f…

Catarina Cepêda, Albertina Paula Monteiro, Beatriz Aibar‐Guzmán

This study examines the impact of institutional ownership on ESG decoupling—the gap between ESG disclosure and actual performance—using an international sample of 3,465 firms from 2009 to 2023. It finds that long-term institutional investor…

Bolognesi, Enrica, Burchi, Alberto, Goodell, John W. +1

Analyzing European and US listed firms from 2012-2020, this study examines how stakeholder pressure affects ESG transparency under voluntary vs. mandatory disclosure regimes. In Europe, mandatory regulation (EU Non-Financial Reporting Direc…

Salimov, Mirzohid Abdigofirovich

This article examines the growing importance of sustainability standards in accounting, focusing on GRI, SASB, and IFRS Sustainability Disclosure Standards. It analyzes how these frameworks enhance reliability, comparability, and accountabi…

Taihao Cao, Bangjie Lin, Zimin Wang

This paper empirically examines how mandatory environmental disclosure policies affect earnings quality and ESG performance. Firms with higher earnings quality show stronger ESG outcomes post-mandate, especially in high-impact industries. I…

Peter Okoye, Fadzlina Mohd Fahmi, Mazurina Mohd Ali

This study conceptually synthesizes how IFRS S1/S2 can enhance ESG disclosure quality and investor confidence. A systematic review of 44 peer-reviewed articles (2021–2025) identifies comparability, readability, and assurance as key mechanis…

Dr. x Kiran Kumar A C, Dr. Girish V

This paper analyzes the impact of green bond issuance, ESG-linked loans, and sustainability-indexed equity ownership on corporate carbon intensity and emissions using panel data from over 2,400 firms across 42 countries. Using difference-in…