GX & Decarbonization Research

Lokeshwari DV, Shruthi MP

Using panel data from 224 bank-year observations in India, this study finds a positive impact of ESG scores on ROE, moderated by ownership structure: public banks show stronger positive correlation. No significant effect on market valuation…

Erika Pritasari Wybawa, Hermanto Siregar, Anny Ratnawati +1

This study examines ESG disclosure weighting by developing a country-contingent approach for 75 Indonesian consumer firms. Using AHP-based expert weights, it finds that management and workforce remain dominant, but resource use rises while …

Renata Șeptichita, Augustin Semenescu

This paper proposes a decision-making framework for integrating ESG factors into strategic innovation management of aerospace enterprises. It aims to support strategy formulation with sustainability considerations, serving as a reference fo…

Imen Jellouli, Emna Mnif

This bibliometric analysis of 3,180 publications (2006-2025) maps the intellectual structure and thematic evolution of AI in sustainable finance. It reveals a post-2020 surge and thematic reordering toward AI-driven decision support for cli…

Mai-Phuong Nguyen, Minh Thi Ngoc Trieu

Using a panel of Vietnamese manufacturing firms from 2018-2024, this study finds that digital transformation positively impacts ESG performance, but the effect is weaker for state-owned enterprises. The analysis employs text-mining methods …

S. Salsabila, Arry Irawan, Iyeh Supriatna +1

This study examines the effect of ESG disclosure (GRI 2021), company size, and leverage on tax avoidance in energy sector firms listed on the Indonesia Stock Exchange (IDX) from 2021-2025. Using panel data regression, it finds that ESG disc…

Azwani Aulia, C. Sukmadilaga, Ilya Avianti +1

This study examines the impact of cash balance, board diversity, and shareholder concentration on stock valuation in the Asia-Pacific manufacturing sector, with ESG scores as a mediator. It suggests that high ESG scores may amplify the posi…

T. Vu, Thang Van Pham

This study examines how digital transformation and accounting information quality affect ESG outcomes in Vietnamese listed firms. Using PLS-SEM on survey data from 215 managers, it finds positive associations and a partial mediation effect …

Sabina Račaitė

This study assesses the scope and quality of sustainability disclosures by Lithuania's three largest electronic communications companies (2022-2024) using a methodology based on the European Sustainability Reporting Standards (ESRS). Findin…

M. Mușat, Elena Fleacă, Beatrice Leustean +1

This comparative case study examines cultural drivers of sustainability reporting in the European energy sector, comparing Romanian and Italian companies. It identifies how cultural factors influence reporting practices and highlights diffe…

Gayathri Mahadevan Pillai Renuka, G. Rajasree

This narrative review evaluates whether organic farming can contribute to carbon-neutral agriculture. It finds that organic practices improve soil carbon storage and reduce synthetic fertilizer use, but benefits are context-dependent due to…

Reyane Remache, Ghaleb Al Refae, Eric Stephany +1

This paper proposes a capability framework for governing green AI in higher education, focusing on sustainable and trustworthy AI transformation. It outlines organizational capabilities needed to reduce AI's environmental impact and ensure …

A. Olteanu (Burca), Claudia Elena BADEA (FLOREA), Liliana Ionescu Feleaga

This structured literature review examines how ESG performance interacts with audit quality, synthesizing findings on auditor roles, assurance practices, and implications for reliable ESG reporting. It identifies gaps for future research.

Sarah Toy, Lorraine Whitmarsh, Yixian Sun

This study analyzes CDP data from 791 cities and finds that 42% reported no transport actions and 13% only electrification. It uses the Avoid-Shift-Improve framework to categorize cities. Interviews show that policy stability, political com…

Cande Lian, Wentao Zeng, Jiabin Wu +10

This paper proposes FGDSE, an interpretable causal-ensemble framework that predicts EV charging station fault risk under climate stress (extreme heat, heavy precipitation, humidity). Using 25 months of data from 13 stations, it outperforms …

Yuhui Lyu, Fan Zheng, Haodong Ji +1

This study presents a machine learning-driven multiobjective optimization framework for ultrahigh-performance concrete (UHPC) mix design to balance strength, cost, and embodied carbon. Using LightGBM predictive models, single-objective and …

K. Barış

This study develops lightweight alkali-activated foams (AAFs) using roof tile and marble wastes, evaluating aluminum powder foaming and thermal performance. The optimal mix achieved a unit weight of 0.56 g/cm3, thermal conductivity of 0.15 …

Riyana Meerapillai Sainulabdeen, Dhanya Sathyan

This paper evaluates sustainable self-compacting concrete using fly ash and rice husk ash, assessing its mechanical properties and environmental impact through experiments and statistics. It demonstrates strength characteristics and reduced…

Jamaldeen Lawal

This paper investigates challenges and opportunities for large-scale adoption of Interlocking Stabilized Soil Block (ISSB) technology in urban housing. Key barriers include rigid regulations, negative public perception, and supply chain iss…

Mahantesh.H.M, Mandeep Narang, R.Padmapriya +3

This paper presents GreenSynapse, a cognitive AI-driven platform integrating neuro-symbolic reasoning, digital twins, and blockchain for sustainable smart cities. It uses reinforcement learning and symbolic reasoning to adaptively control e…