GX & Decarbonization Research

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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…

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This paper empirically examines how mandatory disclosure regulations affect firms' ESG profiles. It highlights that ESG scores are sensitive to disclosure quality and data availability, and shows the impact of disclosure mandates on smaller…

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This paper highlights that, unlike financial statements, ESG disclosures rely on scientific measurements and third-party data, raising issues of trust and credibility. Using greenhouse gas inventories as an example, it proposes frameworks t…

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This paper finds that firms obtaining assurance for their carbon accounting report on average 9.5% higher Scope 1 carbon intensity and 13.7% higher Scope 1 absolute emissions, suggesting that assurance may lead to more complete reporting.

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This paper describes the sustainability reporting landscape in Kenya, with mandatory GHG reporting deadlines: Scope 1 and 2 by 2027 and Scope 3 by 2029. It also mentions alignment initiatives in Nairobi.

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This paper analyzes Australia's 2025 ESG reporting legislation, which mandates large entities to disclose climate-related risks, greenhouse gas emissions, and transition strategies. It unpacks the policy framework and discusses practical im…

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This study finds that the negative association between GHG emissions and firm value is mitigated when emissions disclosures are assured. It highlights the role of assurance in enhancing the credibility of GHG reporting and its impact on mar…

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This paper discusses the paramount importance of transition finance in enabling a broad and resilient decarbonization pathway towards net zero emissions across all economic sectors, focusing on financing mechanisms for the green transition.

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This study constructs a unique dataset of EU Climate Benchmarks, covering $264 billion as of December 2025. It analyzes the performance of Paris-Aligned Benchmarks and examines whether decarbonization delivers returns or trade-offs for inve…

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This paper demonstrates that increased retail investor ESG attention on social media enhances firms' subsequent ESG disclosure, highlighting the role of stakeholder pressure in corporate transparency.

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Singapore's updated Climate Reporting and Assurance Roadmap adopts a phased approach to mandatory climate reporting from FY2025 and introduces external limited assurance. This paper proposes a channel-based framework to enhance the reliabil…

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This paper investigates corporate accountability in voluntary ESG reporting by analyzing the relationship between ESG performance and report readability. It finds that more readable reports are associated with better accountability and tran…

Sajjad Karimi, Madjid Delkash, Paul Imhoff +2

This paper comprehensively evaluates greenhouse gas and pollutant emissions as well as energy performance of a hybrid anaerobic–aerobic organic waste composting facility, showing potential for emission reductions and energy efficiency impro…

Lorena Škuflić, Maja Bašić

This paper tests the Environmental Kuznets Curve hypothesis for aggregate and sectoral GHG emissions across 27 EU member states from 1995-2023. It finds an inverted-U shaped curve for total emissions, buildings, and fuel combustion in more …

Alessandro Varacca, Silvia Coderoni, Roberto Esposti

This study evaluates the effectiveness of EU Common Agricultural Policy (CAP) organic farming support in reducing greenhouse gas emissions. Using panel data from Italian farms and causal machine learning, it finds that while organic adoptio…

Y. Lukina, N. Voloshyna

This paper compares greenhouse gas emissions verification methods and explores prospects for harmonisation across jurisdictions. It aims to improve interoperability of reporting frameworks and enhance credibility of carbon accounting.