GX & Decarbonization Research

Papafloratos T.

This study evaluates waste management disclosures and CSRD readiness in Greek hotel CSR reports. It finds gaps in disclosure quality and strategic integration, offering recommendations for compliance with the new EU sustainability reporting…

Sahu S.R.

This study examines whether ESG reporting improves corporate financial and non-financial performance. It likely uses meta-analysis or empirical methods to assess the relationship between reporting quality and firm outcomes.

Kulik A.

This paper analyzes stakeholder participation in the ISSB's consultation on the first exposure drafts for sustainability reporting, examining who participated, what comments were made, and how they influenced the standards.

Adebayo A.

This paper proposes integrating research on biodiversity, extinction, and ecology into sustainability reports under ISSB standards S1 and S2. It also suggests incorporating such research into ISSB work plans to enhance disclosure frameworks…

Alvarez-Perez H.

This paper examines the impact of ESG disclosure on financial performance in the debt market, specifically for the oil and gas industry. It provides empirical evidence on how ESG disclosure can affect borrowing costs and credit ratings.

Lui T.K.

This paper examines how board characteristics (diversity, independence) influence the quality of ESG disclosures among Malaysian banks, drawing on stakeholder resource-based view. It suggests that board composition can enhance transparency …

Gavana G.

This study examines the impact of board gender diversity on ESG disclosure from a contingency perspective. It explores conditions under which diversity enhances disclosure.

Brahma S.

This paper examines how ESG disclosures affect firm risk-taking, focusing on the moderating roles of female CEOs and CEO power. Empirical findings suggest that ESG disclosures reduce risk-taking, and that female CEOs may amplify this effect…

Malik N.

This study empirically examines the impact of ESG disclosure on firm performance and cost of debt using data from Indian firms. It provides evidence on the financial implications of sustainability reporting, contributing to the understandin…

Bryl Ł.

This study examines how board characteristics (size, independence, gender diversity) influence ESG disclosure via social media in the ICT industry. Findings show specific characteristics affect disclosure quantity and quality, highlighting …

Balogh I.

This study empirically examines the factors influencing ESG disclosures among large Czech companies. Findings indicate that firm size, industry, and governance structures significantly affect disclosure quality. The research provides a Cent…

Teng J.

This paper examines how board diversity affects ESG disclosure quality among Chinese firms. It suggests that greater board diversity promotes ESG reporting, highlighting the link between corporate governance and sustainability disclosure in…

Xhindole C.

This study compares TCFD reports from Italian and Spanish companies, analyzing differences and similarities in disclosure practices. It examines how national regulatory environments and policies influence TCFD compliance, offering insights …

Nyakuwanika M.

This systematic literature review synthesizes research on environmental accounting for climate change mitigation, focusing on ESG disclosures and effective reporting. Key themes include disclosure quality, integrated reporting, and stakehol…

Reduan M.T.

This paper proposes a generic mathematical model to calculate gate-to-gate carbon emissions for laser materials processing. It provides a framework to quantify manufacturing stage emissions, aiding carbon footprint reduction.

Bjørn A.

This paper suggests that under stricter scope 2 accounting rules, up to half of companies would fail to meet their current climate targets. It highlights the need for improved carbon reporting accuracy and target reassessment.

Williams J.H.

This paper argues that electricity plays a pivotal role in achieving deep greenhouse gas emissions cuts by 2050. It examines technology pathways including renewable energy deployment and electrification. It also highlights the need for grid…

Hammons T.J.

This paper examines the role of tidal power in reducing greenhouse gas emissions, focusing on the UK and global contexts. It reviews the technological potential and economic challenges of tidal energy, assessing its contribution to climate …

Griswold J.B.

This paper analyzes the tradeoffs between costs and greenhouse gas emissions in the design of urban transit systems. It compares various transit modes and operational strategies to balance emission reductions with cost-efficiency, offering …

Shang F.

This study analyzes the asymmetric impact of natural resource rent, economic sustainability, and renewable energy consumption on greenhouse gas emissions. Without an abstract, the specific dataset and countries are unclear, but it likely of…