GX & Decarbonization Research

Rashanjot Kaur, Triparna Kundu, Bhanu Sharma +2

This paper examines operational resilience of global supply chains under carbon constraints. It develops a multi-agent framework integrating supply chain decisions, national energy-transition profiles, and carbon-aware AI computation. The C…

Emmanuel Ohimai Ojo, Prince Michael Akwabeng, Gloria Opoku Darkoh +1

This systematic review examines AI applications in carbon emission monitoring and green investment decisions, analyzing 55 studies from 2021-2025. It finds that machine learning, deep learning, and hybrid algorithms significantly improve em…

Muhammad Ikram

This study proposes the Net Zero Circular Value Chain Model (NZCVCM), integrating circular economy (CE) with net-zero carbon goals. Based on the 10R classification, it identifies opportunities to reduce greenhouse gas emissions in each reso…

Cristina Angelico, Enrico Bernardini

This paper finds significant limitations in emissions data for euro area banks from four providers: gaps, inconsistencies, and high volatility in scope 3 emissions. It tests three GenAI tools and finds that GenAI-based data correlates with …

Sanghyuk Koh, Seokju Kim, Boreum Lee

This study quantifies scope 1-3 emissions for major water electrolysis technologies, revealing that upstream materials and electricity carbon intensity are the dominant factors. Achieving a net-zero grid can reduce lifecycle emissions by 79…

Zeyu Wang, Klaus Hubacek, Xin Sun +1

This review examines current Scope 3 accounting methods and data availability, highlighting inconsistencies, data transparency issues, and sectoral biases (Energy, IT). It identifies problems like missing inter-enterprise trade data and dou…

Romulo R. Alves, R. Bos, Bertrand Groslambert +1

This paper analyzes the information content of second-party opinion (SPO) ambition assessments in the sustainability-linked bond (SLB) market using a hand-collected dataset. It finds that highly ambitious SLBs are associated with modest emi…

Martin Schüder, Henning Zülch

This study analyzes how board-level governance mechanisms (sustainability committees and gender diversity) influence corporate progress toward SBTi-validated science-based targets. Using a sample of 286 European firms with 586 near-term SBT…

Richard Arhinful, Leviticus Mensah, Halkawt Ismail Mohammed Amin +2

This study examines how earnings management (including greenwashing) affects corporate environmental, social, and economic sustainability under the UK's TCFD reporting mandate. Using 23 years of data from 200 London Stock Exchange non-finan…

Aurora Elena Moldoveanu, B. Straoanu

This paper examines the introduction of IFRS S1 and IFRS S2 by the ISSB and their implications for corporate sustainability reporting. Using a literature-based analysis, it explores how these standards enhance consistency and comparability,…

Sebastian Rhein, Laura Engel, T. Dreier +1

This study investigates how corporations operationalize climate-related risk and opportunity disclosure through eight semi-structured interviews with sustainability professionals. Findings show that while TCFD serves as the primary framewor…

Mona Mashhadi Rajabi, Yun Shen, Martina Linnenluecke +3

This study systematically reviews 108 academic articles on climate-related financial risk disclosures post-TCFD, identifying five research domains under evolving regulatory frameworks including IFRS S2 and ESRS. It finds that despite rapid …

Jiamian Yan, Le Luo, N. Nuhu

This study examines the impact of stock exchange ESG disclosure guidance on corporate carbon mitigation using an international sample. Firms listed on exchanges with guidance show greater carbon reductions, particularly Scope 1 emissions. H…

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…

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.

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…

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…

United Nations Conference on Trade and Development

This guide provides policymakers with a practical roadmap to translate climate objectives into investment opportunities. It outlines approaches to integrate investment and FDI needs into NDCs, align national policy frameworks with climate g…

(著者不明)

This paper reviews the progress of sustainability disclosure standards as a 'global baseline' proposed by the ISSB, with a focus on human capital information disclosure. It discusses the trends in international standardization and implicati…