GX & Decarbonization Research

Hannah Mosmans, Stella Ebbersmeyer, Jolien Kruit +3

This paper provides a structured analysis of climate-related transition risks in the global shipping industry, categorizing them into litigation, policy, contractual, technological, and social risks. It highlights their interdependencies an…

Xiaoyan Sun

This paper examines how green finance, particularly green bonds, affects the quality of corporate environmental disclosure in listed firms across China, Japan, South Korea, and India. Using a difference-in-differences approach, it finds tha…

Mert Demir, Terrence F. Martell, Lauren Snyder

This paper examines the relationship between TCFD alignment and firm valuations among S&P 500 companies. It finds that even partial alignment with TCFD recommendations is associated with higher market valuations.

Youtao Xiang, Junmei Gong

This empirical study examines how climate disclosure affects corporate bond credit spreads. It provides evidence that higher quality climate disclosure is associated with lower borrowing costs, indicating that investors price climate risk i…

Bugra Arda Zincir

This paper analyzes compliance strategies for shipping fleets under the IMO's new greenhouse gas fuel intensity (GFI) regulation. It evaluates options such as alternative fuels, energy efficiency measures, and operational changes, providing…

Mark Omara, James P. Williams, Anthony Himmelberger +13

Using MethaneSAT satellite observations from March 2024 to June 2025, this study quantifies methane emissions across 34 regions covering ~50% of global onshore oil and gas production. Regional emissions vary by nearly two orders of magnitud…

Hang Yang, Qi Zhang, Hongli Diao +1

This paper provides a critical review of greenhouse gas emissions from global aquaculture, identifying key sources and drivers, and outlining mitigation pathways for emission reductions. It contributes to understanding the climate impact of…

(著者不明)

This study analyzes the impact of GHG emissions and their disclosure on firm value, ROA, and ROE using a sample of 2,315 EU ETS firms from 2015-2024. Regression results show that GHG emissions and disclosure significantly affect firm value …

Andrés Gallardo, Luminita Dumitrascu, Thomas Dandres +2

This paper raises ten key questions about operational GHG emissions accounting for electricity use in buildings, clarifying methodologies, emission factors, and reporting practices. It aims to improve transparency and accuracy in Scope 2 re…

João Miguel Margutti, Matthias Schiedeck, Philipp Morsch +4

This study assesses the techno-economic feasibility and greenhouse gas emissions of green steel production via hydrogen-based direct reduction of low-grade iron ores. The results identify hydrogen price and processing costs as key economic …

Zinaida Zhyvko

This paper examines how structured digital reporting transforms the quality, risks, and supervision of financial and non-financial disclosures. It compares international standards (XBRL, CSRD, ESRS, IFRS Sustainability Disclosure Taxonomy) …

Veneziani, Monica, Cosa, Marcello, Torelli, Riccardo +1

This paper benchmarks ESG practices of 12 leading HVAC companies (2019-2023) using a tri-axial framework aligning LCA, IEQ, and CSR with ESRS. Findings show environmental metrics are more mature than social/governance; disclosures emphasize…

Marie Fricaudet, Tristan Smith, Nishatabbas Rehmatulla

This paper develops a ship-level framework to assess climate transition risk under the IMO Net Zero Framework, considering regulatory, technological, and market uncertainty. Using a large ensemble of futures, it finds high and heterogeneous…

Vivek Saxena

This paper reviews metaheuristic optimization techniques for microgrid energy systems, assessing their performance and exploring pathways to net-zero transitions. It evaluates how these methods support renewable integration and efficient en…

Sipei Zhou

This paper argues that ESG oversight has become a de facto global minimum for capital market access, citing the EU's CSRD, SEC climate proposals, and Japan's TEPCO judgment. Through comparative analysis of Delaware's Caremark doctrine, Germ…

Sadhana Awate

This paper proposes a conceptual framework linking ESG practices to the UN SDGs using double-materiality and impact pathways. It identifies convergence areas like environmental stewardship and governance, and highlights gaps in measurement …

Peter Glavič

This paper provides an overview of existing sustainability reporting standards (SRSs) for corporate and public entities, covering ISO, GRI, ESRS, and IFRS. It also discusses potential extensions for individuals and communities. While not a …

Hadi Shabanpour, Scott N. Lieske, David Wadley +2

This paper proposes a dynamic framework for assessing national decarbonization policies in OECD countries, focusing on energy efficiency improvements and CO2 emission reductions in line with SDG targets. The framework enables comparative ev…

Xuezhu Cui, Yueling Pan, Feng Gao +2

This paper analyzes the green hydrogen transition for heavy-duty trucks in China's Pearl River Delta from a well-to-wheel perspective. It demonstrates decarbonization pathways and highlights the importance of hydrogen infrastructure develop…

Ari Wibowo

This paper examines how AI reshapes corporate governance in terms of accountability, transparency, and ESG compliance from a law and economics perspective. It compares EU ex-ante safeguards, US disclosure-based liability, and ASEAN principl…