GX & Decarbonization Research

Gevan Naufal Wala, Fergisa Rindang Primadi

This paper analyzes the link between sustainability reporting and capital market reactions through a financial accounting lens, and evaluates Indonesia's regulatory framework against global disclosure standards. It finds market reactions ar…

Valentina Beretta, Chiara Demartini, Eugenia Parodi +1

This study analyzes how the quality of sustainability reporting has evolved over time among Italian banks. Set against the EU's CSRD and non-financial reporting rules, it assesses the maturity of financial-sector disclosure practice, identi…

A. Pop, Alina Ioana Bogătean, Alexia Elena BĂLAN +1

This study examines the auditor's role in non-financial reporting by comparing the 2023 sustainability reports of OMV Petrom and Lukoil. Framed by the CSRD and the European Green Deal, it qualitatively reviews ESG disclosure practices and a…

Omena Obehi Igbinoba, Ivie Eloghosa Ogbeide

Using 103 Nigerian listed non-financial firms (2012–2023), this study examines how environmental, social, economic, and governance disclosures affect audit report lag. Environmental and social disclosures shorten reporting lag, while econom…

Erlangga Saputra, Elvin Bastian, Ina Indriana

Using 262 firm-year observations from 105 Indonesian consumer non-cyclical firms (2019–2024), this study tests how financial distress and leverage affect earnings management and whether ESG disclosure moderates these relationships. Neither …

Firyal Eilsa Nahdah, Edy Supriyono

Using panel data on 232 firm-years of Indonesian listed companies (2021-2024), this study examines how ESG performance—both composite and by pillar—affects SDG disclosure. Higher ESG scores significantly increase the extent of SDG reporting…

Isabel Sánchez, Salvador Marín‐Hernández, Esther Ortiz Martínez +1

Using 600 European firms (2015–2022), this study tests how climate change disclosure and external assurance of sustainability reports affect the likelihood of receiving sustainability awards. Assurance significantly improves disclosure comp…

Cong Mu, Ying Han Fan, Hadrian Geri Djajadikerta

Through 40 semi-structured interviews with Chinese sustainability reporting preparers and assurance providers, this study applies framing theory to examine corporate governance roles in sustainability assurance. It identifies six governance…

Lu Lin, Yewen Liu, Wen Wen +2

This study analyzes the dynamics and coordination of water and carbon footprints across supply-chain pathways in China from 2007 to 2023. It identifies drivers and interactions between the two footprints, highlighting trade-offs and synergi…

Ekara Rahmi Susanti, Suprihatin Suprihatin, Lina Karlinasari +1

A gate-to-gate LCA of a produced water treatment plant in the oil and gas sector. Climate change was the largest impact (81.34 million kg CO2-eq), driven by air stripping and biological processes that account for over 75% of emissions due t…

Javier Lezaun

This article reads geological CO2 sequestration as a chance to rethink the appropriability of nature. It argues that legal and economic constructions of sequestered carbon remain parasitic on the ownership logic legitimizing fossil fuel ext…

Livia Fritz, Lucilla Losi, Christine Merk +4

This piece argues that carbon removal (CDR) projects must properly address justice concerns. Authored by researchers across European institutions, it likely stresses embedding equity and distributional fairness into CDR design and governanc…

OECD

A policy study on how to advance the implementation of the EU's Carbon Border Adjustment Mechanism (CBAM). It addresses institutional design and practical challenges of border carbon adjustment, focusing on embedded-emissions calculation an…

Melissa Nihal CAGLE

An empirical study examining the relationship between digital government maturity and national carbon intensity. It likely tests whether e-government development correlates with lower carbon intensity across countries. Details are unavailab…

Abubakar Sadiq Mahmoud

This work examines the evidence requirements for appraising, permitting, and closing carbon capture and storage projects in hydrocarbon-dependent economies. It frames what data and standards decision-makers need across the CCS lifecycle, wi…

Mollika Bannerjee, Dheeraj Kumar, Vinod Atmaram Mendhe +1

This paper examines the potential of subsurface formations for carbon capture, utilization and storage (CCUS) as a climate change mitigation measure. Without an available abstract, specific methods and findings cannot be verified, but CCUS …

Mohammadmahdi Abedi

A self-sensing 3D-printable cementitious composite replaces 40 wt.% cement with metakaolin and adds 18 wt.% deinking-paper-sludge biochar as conductive filler. Internal humidity strongly governs electromechanical response, with gauge factor…

Lili Wang, Min Su

An empirical study of how global value chains for low-carbon technologies—solar PV, batteries, hydrogen and critical minerals—are being reconfigured. It links decarbonization industrial policy with the geopolitics of resource sourcing.

Vladislav Karasevich

A report surveying global trends in renewable and low-carbon gases, likely covering hydrogen, biomethane supply and policy landscapes. No abstract is available, so specifics remain unclear. It sits in the adjacent energy-transition space ra…

Tomáš Iľanovský, MARTIN T. PALOU, Radoslav Novotný +4

This study examines the hydration reactions of low-carbon cements, offering materials-science foundations for decarbonizing the cement sector. Authored by researchers across Slovak and Central European institutions, it targets reaction mech…