GX & Decarbonization Research

Olena V. Shyrobokova

This paper substantiates the ecosystem approach to IFRS, arguing that IFRS S1 and S2 standards integrate financial and non-financial reporting through a common conceptual framework. It shows that these standards treat non-financial factors …

Alia Imron

This article compares ESG integration into fiduciary duties of SOE directors in Indonesia and Malaysia. Indonesia's rigid state finance doctrine chills sustainable investments, while Malaysia treats failures via civil remedies. The study pr…

Shaikh Afnan Birahim

This paper proposes a conceptual architecture to embed sustainability attributes within ERP systems to enhance ESG auditability and regulatory enforceability in emerging economies. Using SAP FI/CO as an illustrative example, it specifies th…

R. Caro-Carretero

This study proposes a method to automatically track household carbon footprints using banking data in Spain. Analyzing 1,017 individuals, it disaggregates emissions into mobility, restaurants, housing, and shopping, showing that age, income…

Fernanda Ribeiro Figueiredo, R. R. Carpio, D. M. Prata +1

This paper proposes vapor recompression (VR) electrification for intensifying isobutane purification distillation. Optimized VR reduces total annualized cost by 13.83% over 10 years and cuts energy demand by 74%. CO2 emission reductions dep…

Emre Molla, Burak Şafak, Alper Çiçek

Proposes a stochastic optimization framework for a shore-side renewable hydrogen supply system integrating PV, wind, electrolyzer, fuel cell, storage, and electricity–hydrogen trading. Under uncertainties, optimal coordination yields up to …

Xinyi Chen

Using panel data from 30 Chinese provinces (2010–2021), this study empirically examines how carbon finance drives industrial green transformation and upgrading. It finds that carbon finance significantly enhances green total factor producti…

Ana Yetano, L. Torres, Jaime García-Rayado +1

This study analyzes sustainability reports of 25 Spanish state-owned enterprises from 2018 to 2021, finding improved comparability and homogenization. Membership in collaborative platforms significantly enhances reporting quality, while ext…

Xiaotong Lu, Yanbin Pei, Hongmin Yang +6

This study proposes a fracturing technique using liquid CO2 phase transition to enhance methane drainage from coal seams. The method uses CO2 as a fracturing fluid, potentially enabling CO2 storage while improving gas recovery. Field tests …

Jitang Feng, Liangsi Wu, Manfei Yang

This study examines the impact of ESG rating pressure on low-carbon supply chain performance using Chinese A-share listed companies (2010-2023). Using a panel data mediation model, it finds that ESG pressure enhances low-carbon supply chain…

M. Mukhtar, Nurul Anisah Mohd Jamaludin, Sayed Kushairi Sayed Nordin

This study investigates factors influencing transportation-related carbon footprint among logistics workers in Malaysia using the Theory of Planned Behaviour. Awareness and transportation habits significantly predict carbon footprint, while…

Seyi Saint Akadiri, Abdulwahab Ahmad Bello, Babangida Danladi Safiyanu +1

This study examines the roles of ICT investment, renewable energy, and nuclear energy in driving green growth in the EU using quarterly data from 2000 to 2024. Findings show that ICT and renewables have positive synergy, while nuclear energ…

Minghui Zheng, Hengxin Chen, Jidan Huang

This study proposes a two-stage non-compensatory evaluation framework for product-level sustainability assessment of battery electric vehicles (BEVs). First, a carbon footprint threshold based on life cycle assessment (LCA) eliminates any c…

Daniel Helmig

This study analyzes survey data from 248 German manufacturers and finds that environmental standards implementation is negatively associated with managers' perceived capability to reduce supply chain emissions (β=−0.334, p<0.001). The autho…

Y C Zhu, Hanwei Liang, Yifei Wang +1

This study analyzes agricultural carbon emission efficiency and its regional convergence in China, examining the role of land use modes and economic factors. Findings suggest efficiency improvements but persistent regional disparities.

Yongqiang Zhao, Jiale Li, Xi Song +1

This study uses IPCC methodology and Tapio decoupling model to analyze carbon emissions in Henan's Yellow River Basin from 2010-2019. Emissions peaked in 2013, with energy sector dominating (73.9%). Carbon intensity decreased by 50.4%, and …

Abdulmujeeb T. Onawole

This paper introduces PoreGCN, a heterogeneous graph neural network that augments atom-only crystal graph representations with Voronoi-derived pore vertices for predicting gas adsorption and separation in MOFs. It achieves dramatic improvem…

Pavithra S. Nair, Narnepati Krishna Chaitanya, Pritha Chatterjee

This study investigates the role of carbon-based electrodes in enhancing caproic acid synthesis through CO2 capture and microbial electrosynthesis. It evaluates the impact of different electrode materials on synthesis efficiency, aiming to …

Rachel Tamburini, A. Walter

This study evaluates carbon capture and storage (CCS) chains in Brazil's ethanol sector using a multi-criteria assessment. It considers economic, environmental, and technical factors to identify priorities and challenges for CCS deployment.

Xiaowei Ge, Xiaowei Gu, Jinchi Han +7

This study investigates the effect of sodium-based desulfurization ash on low-carbon cementitious materials activated by calcium carbide residue and coal gasification slag. It evaluates mechanical properties, hydration mechanism, and ecolog…