GX & Decarbonization Research

Mustapha Belfahli, A. Aittaleb, M. Sallaou

This paper proposes a modularization approach for green hydrogen plants using Design Structure Matrix (DSM). It reduces structural complexity by 33.8% and improves clustering efficiency to 66.9% for a medium-power green hydrogen station, pr…

Jeeva Chacko

This paper reviews PEM water electrolysis, develops an electrochemical model to quantify efficiency vs. production rate, and estimates levelized cost of hydrogen. It finds that hydrogen cost-competitiveness (~$2/kg) requires low-cost electr…

Dongliang Xiao, Anqi Wang, Lingchi Meng +3

This paper proposes an optimal design of renewable energy systems for green ammonia production using a coupled energy-chemical model, analyzing cost efficiency and operational feasibility.

S. Gosavi, M. M. F. Hasan

This paper proposes optimal technology selection and energy planning for industrial decarbonization of process plants, focusing on energy transition and efficiency improvements.

Irina Golocialova

This paper proposes a model applying Agreed-Upon Procedures (AUP) under ISRS 4400 (Revised) to verify ESG indicators mandated by CSRD and ESRS. Through selective verification of data such as CO2 emissions and workforce diversity, it offers …

Mileva-Valentina Manescu-Dragotoiu

This paper explores the use of Agreed-Upon Procedures (AUP) under ISRS 4400 (Revised) for verifying ESG indicators under the CSRD and ESRS framework. It proposes a mapping model between ESRS indicators and AUP procedures, illustrated throug…

Gabriel Vasilescu, Larisa Basica, Cristina Tatarcan +1

This article examines practices for disclosing OPEX, CAPEX, and turnover in line with the EU Taxonomy, highlighting common challenges such as data collection, interpretation of technical criteria, and internal controls. It provides guidance…

Mohamed Ali Ali, Hiba Awad Alla Ali Hussin, Nadia Bushra Mohammed Ali +1

This literature review examines how ESG standards and giga projects drive Saudi Arabia's Vision 2030 economic transformation. It analyzes Tadawul's ESG disclosure framework, Aramco's carbon neutrality pledges, and NEOM, highlighting both su…

Shatha Akram Ahmed

This paper empirically analyzes the impact of carbon emissions disclosure under IFRS S2 on the firm value of Iraqi oil companies. Using data from 60 managers across 10 firms for 2019-2024, regression analyses reveal a significant positive l…

S. Wibowo, Susila Tri Wulandari, Herenia Gutiérrez-Ponce

This study examines the effect of ESG disclosure on firm value and the moderating role of board independence in Southeast Asian banking firms (Indonesia, Malaysia, Singapore, Thailand, Philippines) from 2010-2023. Using panel regression, it…

Cheerisha Balya Akhlima, Novindra, Adi Hadianto +2

This policy brief discusses strengthening GHG management in Indonesia's mining sector, addressing structural barriers, carbon pricing mechanisms, and MRV systems to support net-zero targets and international competitiveness.

Zihan Guo

Using panel data of Chinese A-share listed firms (2018-2024) and PSM-DID, this paper finds that a one-standard-deviation increase in ESG disclosure quality raises Tobin's Q by 6.8%. Auditor independence positively moderates this effect, esp…

Elena Fleacă, Theodora Mihaela Doltu, Beatrice Leustean +1

This paper examines differences in ESG reporting between large companies and SMEs using the ESRS framework. Through qualitative content analysis, it finds significant disparities in reporting scope, data granularity, stakeholder engagement,…

Vitalie Toma

The paper assesses how Moldova can strengthen corporate environmental reporting and accelerate the green transition by aligning with EU CSRD and ESRS E1-E5. It provides a gap analysis revealing weak public ESG disclosure, lack of Scope 2-3 …

B Sai Deepthi B Sai Deepthi

This paper analyzes the impact of ESG performance on the cost of capital for Adani Green Energy Limited under India's Net-Zero 2070 policy framework using DCF valuation. It finds that improved ESG ratings reduce the cost of capital, thereby…

Olayinka Odunayo Akinlade, Olabisi Bolarinwa Odewole, Chinanuife Emmanuel +2

This study examines the relationship between sustainability reporting quality and corporate reputation in Nigerian oil and gas firms using data from 2019-2025. High-quality ESG disclosures strongly correlate with reputation (r=0.842), with …

Joel Terwilliger, Ian Christie, Subhes Bhattacharyya

This paper discusses the importance of co-benefits and monitoring systems in promoting climate action in cities. It argues that integrating these elements into urban governance is crucial for achieving net zero targets. The paper provides i…

Manisha Sinha

This study analyzes ESG metrics in annual reports of Bhutanese listed companies and benchmarks them against Indian BRSR reports. It finds ESG reporting in Bhutan is nascent lacking a framework, and recommends developing one consistent with …

Poongavanam GaneshKumar, Vinothkumar Sivalingam, V.S. Vigneswaran +4

This study explores biowaste-derived materials for green hydrogen production, high-performance anodes, and photothermal energy conversion, contributing to net-zero technologies.

Jaehyun Park, H. Kwon

This study examines whether sustainability disclosure affects firm value through external ESG evaluation, using Korean listed firms (2019-2021). Regression and mediation analyses show that disclosure is positively associated with external E…