GX & Decarbonization Research

Mikael Johnson

Energy transitions depend on coordination across interdependent actors, infrastructures, and practices, yet governance remains oriented toward linear responsibility and asset-based performance, leading to persistent coordination failures. T…

Jernej Letnar Černič

This article argues that religious values provide a foundation for holistic public policies and adaptation/mitigation measures against climate change, promoting sustainable development. Using traditional social science methods, it links see…

Giovanni Carrosio

This paper proposes the concept of 'ecological citizenship zones' that integrate people-based (individual behavior change) and place-based (local infrastructure) approaches to energy and mobility transitions. It emphasizes the importance of…

Abdelrehim Awad, Bshair Alharthi, Hiyam Abdulrahim +5

This study proposes an MCDA framework to holistically assess AI-driven data centers in the GCC, comparing environmental impacts with dispersed AI sustainability benefits across sectors. Under business-as-usual, emissions rise substantially …

Chaimaa Errifai, Majid Atmani, Asmae Benabderrahmane

This study provides an integrated sustainability assessment of Morocco's renewable energy transition, comparing solar, wind, and hydropower across technical, economic, environmental, and socioeconomic dimensions. Using 71 sources and a stan…

Pınar Çomuk, Florina Oana Virlanuta, Teresa Paiva

Using panel data from six Central and Eastern European countries (2010-2024), this study finds that improvements in circular economy practices and increased renewable energy use are associated with lower carbon emissions. Recycling activiti…

AHMAD, HARDAN

This book comprehensively explores how AI technologies (ML, NLP, RPA, generative AI) fundamentally transform accounting functions including financial reporting, auditing, taxation, and decision-making. It demonstrates that strategic integra…

Idorenyin J. Okon, Olabamiji Atanda, Adeolu O. Adewuyi

Machine-readable disclosure has become the default in major capital markets, but LLMs, IFRS S1/S2 digitalization, and a shift to emerging markets unsettle prior consensus. A PRISMA review of 362 studies (2006-2026) using the MRD Stack frame…

Mo Zhang, Jessica Yang

This study examines the impact of the SEC's iXBRL mandate on financial reporting complexity using 14,424 firm-year observations and a staggered DID design. iXBRL adoption significantly reduces reporting complexity, driven by a decline in di…

Shukla, Aditya

Using the IPL Green Dot Ball Pledge as a case study, this blog analyzes the legal vacuum around ESG accountability in India, highlighting greenwashing practices. It critiques India's weak disclosure framework, lack of enforcement, and fragm…

Riffi, Somaya, Ghorbel, Elhem, Schmidt, Franziska +1

This review quantitatively synthesizes studies on natural fiber-reinforced compressed earth blocks (CEBs) using PRISMA and statistical analysis, linking fiber type and treatment to performance. LCA comparisons with cement and lime stabilize…

Tetyana S. Hayduchok, Nina I. Tsehelnyk, Yuliia V. Maksymiv +1

This article comprehensively analyzes the transformation of accounting systems, corporate reporting, and ESG auditing within the emerging European model of sustainable business. It examines integrating financial and non-financial indicators…

Anas Jameel, Anshal Tiger, Waseem Ahmed

This foundational paper systematically examines the theoretical origins, definitional evolution, and empirical evidence of ESG as a multidimensional governance construct. It traces ESG's lineage from CSR and stakeholder theory to global rep…

Copes, Simone, Lamanna, Giuseppe

This paper analyzes the evolution of sustainability reporting under the CSRD and ESRS, focusing on the inherent challenges of ESG data and the principle of double materiality. It examines the potential criminal liability of companies for fa…

Dr. Neha Agarwal

This chapter analyzes global frameworks (SDGs, Paris Agreement, GRI, OECD guidelines) and Indian regulations (Companies Act, BRSR, SEBI disclosure norms) governing sustainable business, arguing that voluntary actions are insufficient and bi…

Giuseppe Bifulco, Giulia Scardozzi, Sara Trucco

This study examines how ESG disclosure volume affects readability in European listed banks' annual reports (2014-2024) using the Gunning Fog index. It finds that environmental and social disclosures improve readability, while governance and…

null Khairul Thaffan, null Fanji Farman

This study examines the impact of CSR disclosure, carbon emissions disclosure (GRI 305), and ESG scores on firm value (PBV) for Indonesian banking firms listed on the IDX from 2020-2024. Using panel data from 39 firms (195 firm-year observa…

Tunggala, Dina, Noviana, Fitria, deviarti, holly

This study analyzes the effect of carbon emission disclosure on corporate sustainability for 16 Indonesian chemical companies listed on the Indonesia Stock Exchange. Using content analysis and simple linear regression, the results show that…

null Madhuri N P, null Thamotharan A

Analyzes green lending, ESG disclosure, and financial performance in four Indian private banks (FY2018-23). Green loans remain under 1.5% of advances, but disclosure quality improved after SEBI's BRSR framework. No strong short-term correla…

null Almira Yumna Putri, null Wirmie Eka Putra, Yuliusman Yuliusman +1

This systematic literature review (2016-2025) examines the role of internal control systems in sustainability disclosure. It finds that internal control has evolved from compliance to a strategic tool, and its integration with ESG strategie…