GX & Decarbonization Research

U.M. Jabiyeva, G.I. Malikov, K.V. Jafarova +4

This paper reviews green refining technologies for petrochemicals, including biorefining, CCUS, and renewable energy integration. It quantifies potential impacts: 15-25% emission reduction, 10-20% energy savings. Highlights COP29 outcomes a…

Shuoliang Wang, Haitong Yang, Xiangyu Shao +3

This study presents a microbial distribution map for deep formations (3700–4500 m depth, 140–160°C) relevant to CCUS and geothermal monitoring. By correlating high-throughput DNA sequencing of drilling cuttings with well-logging data, it id…

Marcus Vinicius Rodrigues Maas, Heather Bedle, Elayne Cristina Andrade de Sousa Maas

This paper presents a transfer learning approach to predict reservoir productivity from seismic data, using data from the Mero oilfield (Brazil) and applying it to other fields with few wells. It distinguished productive carbonate mounds fr…

Awaliyatu Khoirunnisa, Dwi Putri Restuti

This study examines the impact of ESG disclosure on firm value using a moderated regression analysis on Indonesian mining companies listed on the Indonesia Sharia Stock Index (2020-2024). Results show that ESG disclosure positively and sign…

Barbara Stępień

This paper examines the intersection of next-generation autonomous vessel technologies and the IMO's decarbonization targets. It analyzes how autonomous navigation can enhance fuel efficiency and operational optimization, contributing to em…

Antony Antony, Lena Agustin

This empirical study examines the effect of ESG reporting transparency on investor trust in the Indonesian capital market using 132 firm-year observations and PLS-SEM. Results show a significant positive impact, with governance transparency…

Saleem H. Ali

This paper explores the intersection of Islamic ethics and decarbonization efforts in the Middle East, examining how religious principles can influence climate change mitigation strategies.

Nguyen Thi Thuy Nga, Pham Thuy Dieu, Pham Thi Bich Ngoc +1

This study examines how Vietnamese commercial banks implement ESG reporting and its relation to the country's net-zero goal. Using document analysis and secondary data from major banks, it finds improved but inconsistent disclosure, with ma…

Mazhar Mahmood

This article provides an overview of ESG reporting, covering its evolution from CSR, key standards like IFRS S1, governance metrics, avoidance strategies, and risk management. It emphasizes the importance of transparent disclosure in sustai…

null Shela Sasmitha, null Susi Sarumpaet

This study examines the mediating role of SDG disclosure in the ESG-financial performance (ROE) relationship for Indonesian listed firms (2021-2023). Results show ESG score does not significantly affect SDG disclosure or ROE, and SDG disclo…

Mohamad Djasuli, Anita Nuris Lestari, Fatimatus Zahra Ayu +2

This study analyzes the effect of green accounting and ESG disclosure on financial performance and firm value in Indonesian banks from 2022-2024. Green accounting has a positive but insignificant effect on ROA, while ESG disclosure shows a …

Dwiyani Alie, Melinda Lim, Ang Swat Lin Lindawati

This study examines how ESG disclosure, greenwashing skepticism, and sustainability assurance influence green investment decisions among Indonesian Gen Z, with trust as a mediator. Results show ESG disclosure and sustainability assurance po…

Azka Amany, Indra Siswanti

This study analyzes the influence of green finance, gender diversity, and capital adequacy on ESG disclosure, with financial performance (ROA) as a mediator, in Indonesian KBMI 3 and 4 banks (2021-2024). Using panel data, it finds no direct…

Dr. Swapna Kurian

This study examines the impact of ESG disclosure quality on stock price informativeness for S&P 500 firms from 2012-2023. Using Bloomberg scores and price non-synchronicity, panel regressions show a positive association, with governance dis…

Israel S. Akinadewo, Jeremiah O. Akinadewo, Elijah O. Akinadewo

This study examines the impact of ESG reporting on earnings quality in 49 African listed manufacturing firms from 2012-2023, using profitability (ROA, ROE) as moderators. Results show mixed effects across earnings quality proxies: environme…

Swarup Panda

This systematic review examines literature on AI-driven governance, ESG reporting, responsible AI, and corporate sustainability performance. It finds that well-coordinated AI governance systems enhance ESG performance and disclosure quality…

Yahaya, Onipe Adabenege

This study examines the impact of ESG disclosure quality on the cost of capital for 152 Nigerian listed firms from 2015 to 2024. Using panel regression, it finds that higher ESG disclosure quality significantly reduces the weighted average …

Kartika Noviana Purwiyono, Wiwik Supratiwi

Using panel data from 109 Indonesian manufacturing firms (2017–2023), this study finds that stronger financial performance (ROA) reduces greenwashing (the gap between ESG disclosure and performance). However, high institutional ownership we…

Yusuf Mohammed Muktar, Mohammed Musa Naburgi, Musa Umar Doshiro

This study analyzes the moderating effect of board diversity (gender, expertise, tenure) on the relationship between ESG disclosure quality and firm value for 13 listed industrial goods companies in Nigeria. High-quality ESG disclosure posi…

Yunus Bölükbaşı

This study analyzes ESG integration in Turkey's insurance sector using qualitative content analysis of sustainability reports (2021-2023) from three major firms. It finds growing institutional maturity in ESG practices, with governance impr…