GX & Decarbonization Research

Shukla Parul, Jackson Simango Magoge, I. B. Chatterjee +2

Argues AI's own environmental footprint—energy, carbon, water, hardware and e-waste—is poorly integrated into AI regulation. Applying Brown Weiss's intergenerational equity framework, it develops an Intergenerational Green AI Accountability…

Erofeev, Yury, Majer, Stefan, Thrän, Daniela

This deposit accompanies a paper validating a layered indicator specification for corporate aviation Scope 3 (Category 6) reporting. It contains anonymised data from a two-round modified Policy Delphi (N=211; N=172 matched), all analysis ou…

Ispita Jahan, Sonia Nashid, Kaniz Sultana Chy +4

This study builds an explainable ESG sentiment model combining FinBERT and RoBERTa with SHAP and XLex interpretability. Analyzing 1,200 disclosures from 150 U.S. listed firms (2018–2024), it links ESG sentiment to financial risk via fixed-e…

Jia-Ye Zhou, Jia-Xin Luo, Xin-Ying Shu

Proposes a two-stage hybrid framework combining rule-based filtering with a fine-tuned RoBERTa classifier to identify climate risks in noisy Chinese ESG disclosures. It classifies retained candidates into None, Physical, and Transition risk…

Ismail Ibrahim Chacha, Zu-Quan Xiang

Using a panel of 19,683 firm-year observations from listed firms across ten major economies (2015–2025), this study finds that green finance, blockchain transparency, and digital finance significantly enhance corporate ESG performance. Bloc…

Alessandro Fulci

Replication package for a cross-market study predicting ESG scores from economic factors across five markets. It includes scripts for data acquisition, random forest models, bootstrap inference, and Shapley value analysis. Company-level LSE…

Dr. Anjana Kumari, Arnav Raviraj, Arya

This comparative literature and policy review contrasts the ecological benefits of environmental AI (deforestation tracking, biodiversity monitoring, climate modelling) with the growing carbon footprint and grid strain of training and runni…

Bhagyashri K Kulkarni, Shashank Urs H P, Vinod V +2

Evaluates CarbonTrack, a completed AI logistics carbon-footprint platform, against its own code, models, and tests. Re-running the pipeline reproduced 87.5% predictive-maintenance and 91.0% route-recommendation accuracy with regression MAEs…

Liyuan Chen, Jiaying Pan

This study couples machine learning with process-level carbon accounting to quantify the net carbon benefit of CO₂ curing of cement. By integrating CO₂ uptake and emissions, it clarifies when curing technology delivers genuine climate benef…

Neema Mwita Kinyasi, Amina Juma Msuya, Baraka Mwinyi Hamisi

This paper derives identification conditions under which conventional permanence deductions in mangrove-restoration carbon credits become biased under staggered enrollment and unobserved baseline loss. Combining a potential-outcomes model w…

Shirin Saiyed, Made Ratih Nurmalasari

This integrative review examines how data-driven decision-making (DDDM) can strengthen corporate environmental performance during carbon-neutrality transitions. It identifies five value-creating mechanisms—impact visibility, analytical diag…

Marcin Trybulec, Barbara Konat, Anna Sędłak +2

A pilot, human-annotated dataset of rhetorical features in ESG reports, coded via an Aristotelian ethos/pathos/logos scheme. It serves as reference data to develop and calibrate LLM prompts for scalable rhetorical analysis across 100 ESG re…

Culasso F.

Applies topic modeling to integrated reports, mapping cross-industry disclosure themes and global patterns. It shows how AI text analysis can reveal the thematic structure of corporate integrated reporting. Useful evidence for disclosure-in…

DIVYANSHU PRADHAN Divyanshu pradhan, Sanchit Sanchit

Proposes a federated Unified Carbon Footprint Management portal calibrated for India, pairing a deep-learning lifestyle baseline with a barcode-driven product tracker. Among 12 regression models, an MLP achieves R²=0.8963 for lifestyle carb…

Lehenchuk, Serhii, Zhyhlei, Iryna

Cross-sectional dataset of 101 European listed consumer goods (n=56) and food & beverage (n=45) firms for FY2024. It provides five readability indices of sustainability reports plus page length and a composite PC1 measure, LSEG ESG ratings …

Ngoc-Son Truong, T. Nguyen, T. Nguyen +2

This study integrates 6D BIM, Autodesk Insight simulation, and machine learning to analyze and predict total embodied plus operational carbon for a bank building in Da Nang, Vietnam. Multi-scenario envelope simulations generate data used to…

Inez Permatasari, Noer Sasongko

Using 138 firm-year observations from 46 Indonesian energy firms listed on IDX (2022–2024), this study tests how AI and big data analytics (BDA) affect sustainability reporting audit quality (SRAQ), moderated by ESG disclosure and operation…

Tizian Latzka

Up to 80% of a product's lifecycle impacts are locked in early design, yet traditional LCA demands full BOMs and expert knowledge—the 'Ecodesign Paradox.' Using an AI-assisted PRISMA review and empirical testing of eight tool archetypes on …

Rajesh Kumar, L. Malusare, Farhan Alam +2

This conceptual paper reviews how AI is transforming financial reporting and auditing—from automated bookkeeping and fraud detection to continuous auditing, blockchain assurance, and AI-based sustainability reporting. It catalogues challeng…

Yi-Kang Ji, Tian-Zhen Li, Meng-Di Liu

This paper proposes and validates AutoCarbonVAR, an LLM-driven framework that automates carbon price factor decomposition via plain-language queries, combining LLM reasoning with VAR estimation, impulse response, and variance decomposition.…