GX & Decarbonization Research

Nancy Viviana Hoffmann

This study evaluates the environmental performance and circular economy potential of a feed mill (1000 t/month) in Entre Ríos, Argentina. Using quantitative (material/energy flows, partial carbon footprint covering scopes 1, 2, and transpor…

Ganeshkumar Vijayakumar

This paper proposes a 'Bio-Digital' framework for achieving net zero in the food packaging value chain. It integrates carbon-negative materials in the Physical Layer, biosensors for waste reduction in the Intelligence Layer, and Digital Pro…

Hedelius, Jenelle, Lavey, Warren

The US healthcare sector accounts for 8-10% of total GHG emissions, with operating rooms (ORs) responsible for at least 30% of that. This paper presents OR3mit, a webtool that calculates OR Scope 1, 2, and 3 carbon footprints and allows use…

Nicolas Romero Diaz, Maximiliano Udenio, Wim Van Hyfte +1

This paper develops a network-based methodology to estimate firms' indirect Scope 3 emissions across supply chains, using monetary transaction data and Scope 1 & 2 emissions, and shows comparable results can be obtained using only transacti…

Débora Cristina Fanin

This paper analyzes GHG emissions reporting by IT services and software development firms in Brazil using CDP data and case studies. It highlights the complexity of Scope 3 emissions and finds that Brazilian companies lag behind global peer…

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…

(著者不明)

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.

(著者不明)

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…

(著者不明)

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…

(著者不明)

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

(著者不明)

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.

(著者不明)

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…

(著者不明)

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.

(著者不明)

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…

(著者不明)

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.

(著者不明)

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.

(著者不明)

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 …

(著者不明)

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…

(著者不明)

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.