GX & Decarbonization Research

Finn Wendland

Using difference-in-differences on German job postings (2018–2023), this study examines how the EU CSRD affected corporate hiring for sustainability reporting roles. Hiring rose significantly after the CSRD proposal and as the first complia…

Shuxin Zhang, Hong-Dian Jiang, Songyang Yan +3

This study uses a dynamic CGE model with a carbon market module to assess how intertemporal trading (banking/borrowing) affects carbon markets under different designs. Comparing scenarios on caps, sectoral coverage, allocation, and intertem…

Hao Yang

China's ETS requires emission allowances to be booked as intangible assets at historical cost, so balance sheets miss market prices and equity valuations are systematically biased downward. Using comparative cases of leading power and steel…

Kingsuk Majumdar, Sohini Ghosh

This study applies Random Forest, XGBoost, and SVM to a 65-country, five-sector EU ETS trade panel (2000–2018) to predict carbon leakage. XGBoost achieves R²=0.965 for embodied CO2 regression and ROC-AUC=0.765 for leakage classification, su…

Donghai Wang, Chunchang Zhang, Chengyue Zhang +2

This study models the economic impact of the IMO's draft Net-Zero Framework on shipping fuel transition, incorporating fuel, carbon, and newbuilding/retrofit costs. Across four 2025-2050 scenarios, positive returns occur only early under hi…

Felipe Zúñiga, Roxana Pincheira, María Gatica +1

Using 290 firm-years (2022–2023) under Chile's mandatory dual regime (NCG 461), this study builds framework-anchored quality indices for Integrated Reporting and SASB. IR and SASB quality are only weakly correlated with an insignificant int…

Sheila Ifeakarochukwu Obi, Maziar Jamshidi, Mustafa Gül

This study analyzes institutional conditions for durable VPP deployment via a comparative review of 26 cases across six continents, proposing the VPP Institutional Transition Framework (VITF). It evaluates five dimensions—aggregator recogni…

M. Langhorst, Romain G. Billy, Xingqiang Song +1

This study applies prospective plant-level Material Flow Analysis to assess the transition from blast furnace–basic oxygen furnace to hydrogen-based DRI-EAF steelmaking, using a Swedish case. The H2-DRI-EAF pathway cuts GHG emissions by up …

Ishant Tomar, Aditya Jain

As the EU's CBAM enters its definitive phase, its normative reach extends into maritime supply chains, interacting with the EU ETS extension to shipping and the stalled IMO Net-Zero Framework. This article analyzes three intersections: embe…

Azizov, Mirodil, Boltaboyev, SH.SH.

This article examines the shift to IFRS 18 and the ISSB's push for global sustainability disclosure standards, alongside the principles- vs rules-based debate. Using Uzbekistan as an emerging-market case, it combines accounting and institut…

Yan-Song Zhang, Yi-Xin Liu, Bo Zhao +6

This paper proposes a bilevel scheduling framework for wind-powered green hydrogen-to-ammonia systems. The upper layer uses a physics-informed neural network (TS-PINN) to capture nonlinear ammonia synthesis dynamics with reduced computation…

Murali Krishna Pasupuleti

This monograph proposes a research architecture linking financial statements, management commentary, sustainability metrics, climate-risk evidence and operational telemetry via multimodal AI. It frames reporting quality as a joint function …

Liebrich Hiemstra

The EU General Court dismissed Austria's challenge to the Complementary Climate Delegated Act, which classifies certain nuclear and fossil gas activities as taxonomy-eligible transitional activities. The ruling confirms these may qualify as…

Manish Pushpadh

This chapter reviews 2019–2026 research and policy integrating biodiversity into ESG and nature-related financial disclosure. It examines the Kunming–Montreal Global Biodiversity Framework, TNFD, ISSB standards, the EU CSRD, biodiversity cr…

Wei T.

This paper examines how Norway's CO2 compensation scheme interacts with the EU's Carbon Border Adjustment Mechanism (CBAM). Using Norway as a case, it analyzes how domestic carbon-price compensation and border adjustment measures jointly af…

Widyaningsih Azizah, Eka Sudarmaji

This systematic review synthesizes 154 studies on how public enterprises comply with IFRS S2 carbon disclosure across voluntary, mandatory, and early-enforcement phases. It finds larger, state-affiliated firms in jurisdictions with pre-exis…

Nicola Fiore, Stefano Marciano, Giuseppe Scandurra +1

This study empirically assesses how far the sustainability disclosure of the 20 largest EU banks aligns with integrated reporting principles, as a proxy for voluntary disclosure quality under CSRD. Consistency is generally high but varies w…

Eko Putri Setiani, Fuad Rakhman

This study examines how sustainability committees, external assurance, and national human development drive IFRS S2-aligned climate-related metrics disclosure, conceptualized as 'hard' quantitative disclosure. Using HLM on 61,174 firm-year …

Anschi De Wolf, Heidi Vander Bauwhede, Philippe Van Cauwenberge +1

Drawing on rational choice theory, this study analyzes participation frequency, intensity, and tone extremity across interest groups and regions in the IAASB's public consultation on ISSA 5000. The process is dominated by accounting-profess…

Rawan Amro

This meta-analysis synthesizes empirical accounting and finance studies on the financial consequences of ESG disclosure. It finds a significant negative association between ESG disclosure and cost of capital (equity and debt), driven by low…