GX & Decarbonization Research

Parchami J, Darroudi A, Ali A +2

This paper proposes a hybrid framework combining Variational Mode Decomposition (VMD) with an Adaptive Learning Rate Enhanced Gated Recurrent Unit (ALRE-GRU) optimized by the Enhanced Dynamic Grasshopper Optimization Algorithm (EDGOA) for p…

Say, Jeremiah

This dataset provides the complete IPCC AFOLU Tier-1 default emission factors in a machine-readable format (2,953 rows). It covers livestock, manure management, soil N2O, rice, land-use change, and biomass burning, with each factor linked t…

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This paper critically evaluates the quality of corporate net-zero pledges, highlighting that many lack specificity and transparency. It analyzes issues such as insufficient Scope 3 coverage, missing interim targets, and credibility gaps.

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This paper proposes a novel metric called the Net Zero Score, a corporate sustainability rating focused solely on measuring progress toward net zero. Unlike traditional ESG ratings, it offers a simple and transparent framework for stakehold…

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This study analyzes a decarbonization pathway (Pathway A) that replaces fossil fuel-fired thermal power plants with variable renewable energy (VRE) in two US regions: MISO North and SPP RTO WE. It quantitatively evaluates the deployment eff…

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This paper proposes a decarbonization planning method using energy flow analysis to support renewable energy adoption and efficiency improvements.

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This paper describes a revenue-neutral and distributionally neutral approach to designing a carbon tax for U.S. greenhouse gas emission reductions. By rebating revenues to households, it addresses equity concerns and political feasibility.

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This study examines the relationship between shareholder-supported climate disclosure proposals and director election outcomes. It finds that investors who support such proposals are more likely to vote against directors at firms lacking ad…

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This paper provides early empirical evidence on mandatory sustainability reporting under IFRS S1 and S2. It analyzes disclosure quality and market impact, assessing the effectiveness of the regulation.

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This paper assesses the informativeness of Scope 3 emissions disclosures by listed companies in Australia and New Zealand from 2020 to 2023. It examines whether these disclosures provide decision-useful information for investors and identif…

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This paper examines whether external assurance improves the quality of firms' carbon accounting. The authors develop a novel measure of carbon accounting quality and empirically assess the effectiveness of assurance in enhancing it.

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This study empirically demonstrates that customer Scope 3 emissions disclosures are systematically associated with supplier emissions reductions, providing evidence for the role of disclosure in supply chain decarbonization.

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This paper proposes a novel carbon accounting method using electronic ledgers (e-ledgers). It addresses limitations of traditional carbon accounting, offering a framework for more accurate and transparent emission measurement. Published as …

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This paper proposes a novel multi-tier methodology for Scope 3 emissions accounting that addresses the limitations of traditional approaches by integrating secondary data and supply chain network analysis. The method enables more accurate e…

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This study explores the application of large language models (LLMs) in finance, particularly for stock prediction and ESG evaluation. It compares human judgment with LLM-based analysis, examining the impact on investment performance.

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This paper proposes AI-driven methods in corporate finance to enhance governance and sustainability practices. It demonstrates how AI can automate ESG evaluation and disclosure, strengthening corporate sustainability efforts.

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This study systematically assesses corporate ESG performance using large language models (LLMs) and examines its relationship with stock prices. It demonstrates the applicability of LLMs in ESG analysis.

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This paper presents a taxonomy that forms the basis for policy recommendations to increase the bankability of not-yet-bankable firms and projects. The taxonomy is designed to help phase out carbon investments and facilitate funding for deca…

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This paper documents that firms underreport their carbon emissions following high-profile climate controversies specific to the firm. It raises concerns about the reliability of self-reported emissions data and suggests potential greenwashi…

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This paper critically examines the link between mandatory disclosure and environmental performance, finding that disclosure alone does not guarantee sustainability or accountability. It highlights the need for better design of reporting fra…