GX & Decarbonization Research

Aryan Singh, Amrita Kaur

This paper systematically analyzes the evolution of India's ESG disclosure regulation across six phases from BRR (2015) to BRSR Core (2023) and subsequent 2024-2025 technical standards. Using a novel Regulatory Maturity Framework (RMF) with…

Hanlin Wu, Feng Ma, Yizhi Wang

This study examines how management biodiversity concern (MBC) influences corporate ESG performance using Chinese A-share listed firms from 2010 to 2023. Using textual analysis of MD&A disclosures and CNRDS ESG ratings, it finds a positive e…

Hardini Ariningrum, Elsa Fitriandini, Choirunnisa Ramadhani +1

This literature review analyzes the integration of AI and ESG in modern accounting systems. Reviewing 20 peer-reviewed articles from 2021-2025, it finds that AI enhances efficiency, accuracy, and transparency of ESG reporting through automa…

Zh. Assanova, S. Baimukhanova, G. Konysbaeva

This study analyzes the impact of environmental accounting, ESG reporting, and digitalization on cost reduction and sustainable development using panel data from 50 Kazakh enterprises (2020-2025). Fixed-effects models show that a 0.1 increa…

Radhika Goel, Smita Kashiramka

This paper examines the nonlinear effects of FinTech adoption on ESG disclosure in emerging economies and finds that institutional heterogeneity moderates this relationship.

Nitin Jain

Using panel data from S&P 500 firms (2016-2022), this study finds a U-shaped relationship between ESG dispersion (imbalance across E, S, G pillars) and overall ESG disclosure intensity. Low or high dispersion increases disclosure, while mod…

Ahmed Alrashed, Abdulah Alsadan, Chokri Zehri

This study applies non-stationary panel econometrics to 479 S&P 500 firms (2010–2022) and finds a long-run cointegrating relationship between ESG disclosure and financial performance. A ten-point improvement in ESG disclosure is permanently…

Xin Huangfu

Using S&P 500 panel data (2015-2023), this study shows that independent director network centrality positively affects ESG disclosure quality. The effect is stronger in competitive industries and firms with high media attention, and more pr…

(著者不明)

This paper examines the impact of ESG disclosure under India's BRSR framework on financial performance of listed companies. Using empirical methods, it finds a positive association between ESG disclosure quality and profitability as well as…

Md Yousuf Ali

This paper examines how CEO role duality (e.g., CEO as board chair) affects the transparency of ESG disclosure. Stronger structural CEO power may lead to lower disclosure quality. It sheds light on the link between governance structure and …

ANDREEA-ROXANA CROCNAN

This paper examines the relationship between financial performance and ESG disclosure among 300 Italian-owned firms in Romania. Using logistic regression and Bayesian estimation, it finds a U-shaped relationship: both poorly performing and …

Sheen Kachen, Sıddık Bozkurt, David Gligor +3

This paper analyzes the difference between virtue signaling and authentic ESG reporting for stakeholder engagement, emphasizing the importance of transparency and credibility in corporate sustainability disclosures.

Yaou Zhou, Yuyun Zhong, Yunsen Wang +1

This paper proposes a novel approach using visual salience in ESG reports to benchmark shortfalls in corporate ESG commitments. From an impression management perspective, it analyzes how visual elements in reports relate to actual performan…

(著者不明)

This paper proposes an efficient and stable electrochemical carbon capture method integrating CO2 absorption and regeneration. The integrated process reduces energy consumption and ensures long-term stability, offering practical advances fo…

Somayyeh Nikkhah, Sohrab Zendehboudi, Nima Rezaei +1

This review comprehensively examines the applications of metal–organic frameworks (MOFs) as sorbents and membranes for carbon capture via direct air capture (DAC) technology. It systematically summarizes MOF properties and their potential i…

Yujin Baek, Chaehee Gong, Sungil Yun +2

This paper analyzes the environmental benefits of carbon capture and utilization (CCU) pathways using attributional and consequential life cycle assessments. It likely compares methodologies for evaluating CCU's environmental impacts, thoug…

Mujammil Asdhiyoga Rahmanta, Bertha Maya Sopha, Anna Maria Sri Asih

This review systematically categorizes mathematical models and optimization methods for CCUS network design and operation. It identifies key technical challenges and future research directions, providing a roadmap for deployment.

DongKyoon Kim, Byunggun Oh, NamJoon Chang +1

This study assesses the economic feasibility of carbon capture and storage (CCS) projects in Queensland, Australia. Three business models—integrated, merchant, and tolling—are tested under varying CO2 injection rates and ACCU price scenario…

Xianghang Chen, Sheng Chen, Mingchen Gao +4

This paper addresses the design of absorption column internals, multi-scale design strategies, and industrial scale-up for post-combustion carbon capture. It likely provides insights into engineering approaches for scaling up CCS technology…

Na Chu, Xintong Xu, Yan Wang +4

This paper explores the concept of power-to-protein, integrating carbon capture, renewable energy, and microbial biomanufacturing to produce sustainable protein for food security, highlighting potential for reducing carbon emissions while a…