GX & Decarbonization Research

Manjeevan Seera, Ravichandran K. Subramaniam, Shyamala Dhoraisingam Samuel

This study uses machine learning to analyze how collaboration with government agencies affects ESG performance and carbon penalties among Fortune 500 firms. It finds that Scope 3 emissions dominate carbon footprints and that active governme…

Shreyan N

Salesforce Net Zero Cloud is a cloud-based carbon accounting and ESG reporting platform that tracks Scope 1, 2, and 3 emissions, generates audit-ready reports aligned with GHG Protocol, CDP, SASB, CSRD, and TCFD, and uses AI for forecasting…

Viraj P. Tathavadekar, null Nitin R. Mahankale

This paper proposes a digital twin architecture to enhance Scope 3 emission transparency in supply networks. It presents a four-stage framework (data acquisition, virtual modeling, real-time monitoring, predictive optimization) and analyzes…

Lakshmi Srinivasan, Fu Zhao

This study quantifies Scope 1, 2, and 3 GHG emissions for an industrial gas carburizing process using Life Cycle Assessment (LCA). Analyzing a 9-hour carburizing cycle, it finds natural gas combustion contributes 76% of emissions, followed …

Anna M. Jett, Venkat Kothandaraman, Esther Bobbin +3

This study quantifies greenhouse gas emissions of a US outpatient orthopedic center using the GHG Protocol. Total emissions were 11,049 MTCO2e, with 81% from Scope 3, of which 52% came from patient transportation. It highlights the importan…

Helmig, Daniel

This doctoral dissertation quantitatively examines factors influencing net-zero GHG emissions in supply chains of German discrete manufacturing companies by 2040, focusing on Scope 3. A survey of 248 firms reveals negative correlations betw…

Miriam Borchardt, Giancarlo Pereira, Gabriel Milan +4

This systematic literature review examines how sustainable supply chain management (SSCM) literature addresses Scope 3 emissions. Analyzing 61 papers, it finds most focus on assessment and estimation, followed by reporting. Key challenges i…

Antonini, Stefano, Grisolia, Giulia, Blengini, Giovanni Andrea

This paper analyzes the decarbonization progress of the mining and metals industry based on public documents from 20 major companies. It finds that while renewable energy deployment drives short-term emission reductions, long-term targets r…

Kumar B, Sugantha, H. R, Swapna, Rathi, Dr. Renu +1

This paper reviews strategies to reduce carbon footprints in global supply chains, focusing on Scope 3 indirect emissions. It analyzes approaches such as sustainable sourcing, logistics optimization, circular economy, energy-efficient produ…

Astrid B. Nicolajsen, Anders Bjørn, Tim C. McAloone +1

This study analyzes the decarbonization strategies of six Danish early adopters of SBTs, finding a primary focus on Scope 1 and 2 emissions with limited efforts on Scope 3 in the early years. Gaps between required reductions and reported im…

Holly Lahd

This paper critically examines two corporate climate strategies—renewable energy PPAs and supplier engagement—against GHG Protocol standards and implementation realities. PPAs succeed due to clear accounting recognition and minimal business…

Pietro De Giovanni

This paper formalizes Scope 4 (avoided emissions) as the fourth pillar of corporate climate accounting and proposes a quantification method using a stadium decarbonization plan. It shows how cumulative Scope 4 impacts complement Scope 1-3 r…

Imen Ben Tahar, Dylan Possamaï, Xiaolu Tan

This paper characterizes optimal incentive schemes for ESG disclosure in a continuous-time principal-agent setting. A risk-averse principal contracts with heterogeneous agents whose disclosure signals correlate with a traded climate risk fa…

ALKA TOMAR AND N. C. GUPTA

This paper analyzes scope emissions and decarbonization strategies of 52 Indian firms in energy, cement, iron & steel, fertilizers, and automobiles using mandatory BRSR data. Findings show that major emitters like NTPC, Ultratech, and Tata …

Mohan Shi

This paper compares carbon footprint structures and decarbonization plans of four major luxury conglomerates (LVMH, Kering, Prada, Richemont) based on ESG reports and CDP disclosures (2019-2024). Scope 3 emissions account for 68-90% of tota…

Md Arafat Rahman

This study analyzes the relationship between carbon pricing and carbon intensity among India's top 100 firms using CDP data. It investigates how internal carbon pricing, SBTs, CSR, and R&D investment influence carbon disclosure and environm…

null Kasno, Lina Nurlaela

This study examines how Indonesia's hybrid carbon pricing strategy—combining a postponed carbon tax with an ETS and the IDXCarbon exchange—affects firm-level investment behavior. Results show that firms with higher exposure to ETS and CBAM …

Sagone, Simona, Cellura, Maurizio

This systematic literature review examines the Carbon Border Adjustment Mechanism (CBAM) from the perspective of Mediterranean developing countries, applying the Common But Differentiated Responsibilities (CBDR) principle. Analyzing 138 stu…

Nathania Adella Panjaitan, Yunieta Anny Nainggolan

This study analyzes 65 Indonesian listed infrastructure firms to examine how SBTi-aligned disclosures and financial health affect green finance uptake. Logistic regression reveals that cost of debt is the only significant financial predicto…

Xiao Zhenyu, Xin Xueling, Li Yue +1

This paper develops a DFSR model framework for transition finance evaluation in China's power industry, assessing 64 firms using Entropy Weight-TOPSIS. Key findings: driving force and response are critical dimensions; development is slow wi…