GX & Decarbonization Research

Fadillah Khoerotul Janah, Fahmaninda Listiyani, Anik Puji Handayani

This study examines the impact of sustainability reporting and green innovation on financial performance through corporate reputation, using 16 non-financial companies listed on the Indonesia Stock Exchange (2019-2024). Multiple regression …

Nurhikmah Dewi Anugrah, Aunneke J Paembonan, Zuhalwah Yuliah Ilham +2

This study analyzes how Planet and People dimensions are represented in PT Unilever Indonesia's 2025 Sustainability Report using Roland Barthes's semiotics, exploring implications for green accounting. Using interpretive qualitative methods…

Rubushi Adamu

This study examines the impact of sustainability reporting (environmental, social, governance, economic) on financial performance (ROA, Tobin Q) of 10 listed oil and gas firms in Nigeria from 2014 to 2023 using panel regression. Findings sh…

Federico Cammelli, Johan Six, Rachael Garrett

A field experiment among Côte d'Ivoire cocoa farms tests an approach to improve auditor reporting, revealing the prevalence of false reporting in supply chain sustainability audits and demonstrating a potential corrective mechanism.

Kpochi C. Toryila

This study examines the moderating effect of board independence on the relationship between ESG disclosure quality and firm value (Tobin's Q) for 22 listed Nigerian manufacturing firms (2015-2024). Using random effects panel regression, it …

Faridz Dyan Saputra

This study analyzes the impact of ESG disclosure on the cost of debt for 16 Indonesian non-financial state-owned enterprises (BUMNs) from 2020-2024 using panel data regression. Social disclosure significantly increases the cost of debt, whi…

Yuze Nie

This study examines the 'hush washing' phenomenon (deliberate under-disclosure of ESG information) in Central and Eastern European (CEE) energy companies through a comparative case study of PKN Orlen, ČEZ Group, and Romgaz, analyzing sustai…

Yamina Chouaibi, Sihem Hermi

Using panel data from 728 Chinese firms (2018-2023) and SEM, this study finds that anti-corruption strategy disclosure partially mediates the relationship between ESG practices and cost of debt, significantly lowering it. Combating corrupti…

Dinar Ayu Lestari, Dewi Susilowati

This systematic review synthesizes 20 studies (2021-2025) using PRISMA to examine ESG disclosure's impact on firm value. It finds overall positive effects via reduced information asymmetry, enhanced reputation, and lower capital costs, with…

Waqar Ali Ather Bukhari, Mahwish Zafar, Azaz Ali Ather Bukhari +2

Using panel data from five South Asian economies (1996-2022) and MMQR, this study finds ICT reduces carbon footprint at lower emission quantiles, with FDI amplifying the effect. Renewable energy reduces emissions strongly at higher quantile…

Akhmet Ramazan, Lyailim Taizhanova, Mohamed Salem +2

This LCA study compares carbon footprints of water treatment technologies in arid regions, finding thermal desalination highest (up to 24 kg CO2/m3), reverse osmosis 1-4 kg, and wastewater reuse 79% lower. Renewable energy cuts emissions by…

Adit Risnawan

This paper examines the role of cashless payments in reducing the carbon footprint of financial transactions. It argues that digital payments may have lower environmental impact than cash, offering implications for sustainable financial inf…

Meng‐Ying Li, Wei Wang, Yudi M. Lozano +9

This study investigates how plastic fragments affect soil organic carbon persistence in dryland ecosystems by altering microbial metabolism and reducing plant carbon supply. It reveals that plastic pollution can accelerate carbon decomposit…

Yan Zheng, Wenhai Lu, Chang Liu +4

This study assesses multi-pool carbon stocks in mangrove ecosystems across five coastal provinces in China, revealing spatial heterogeneity and proposing refined carbon accounting methods. It offers a screening approach for prioritizing con…

Wenfang Pu, Lanjiao Wen, Anlu Zhang

Using panel data from 30 Chinese provinces (1997-2020), this study analyzes how land marketization (LM) and fiscal decentralization (FD) affect carbon emissions (CE). LM reduces CE, while FD increases it. Both have spatial spillover effects…

Roan Chadsey, Jay Fuhrman, Catrin Harris +2

This paper assesses the scale and timing of carbon dioxide removal (CDR) consistent with national climate pledges (NDCs). It quantifies the role of CDR in climate policy contexts, highlighting feasibility and policy implications.

Aoran Zhang, Ayşe Yüce

This paper empirically analyzes the relationship between corporate carbon emissions and cross-border M&A activities. It reveals how carbon footprints influence international corporate strategy and investment decisions, offering insights int…

Shuangxiang Zeng, Lisha Dong, Jingtao Shao +2

This study optimizes carbon purification from spent cathode carbon (SCC), a hazardous waste from aluminum production, using machine learning. Six algorithms were compared, and LightGBM was tuned via RSM, orthogonal design, and local optimiz…

Yuan Cao, Dominik Sperlich, Rasoul Yousefpour +2

This study assesses China's realistic afforestation potential under ecological, policy, and economic constraints. The theoretically suitable area is 111-118 Mha, but after excluding policy-set-aside land, it reduces to 70-81 Mha. Using the …

Adinda Dwika Rahma, W. Widyasari

This study examines the impact of Carbon Management Accounting (CMA) on profitability and carbon tax intensity for Indonesian coal companies. CMA does not significantly affect profitability but significantly increases carbon tax intensity, …