GX & Decarbonization Research

Chen S.

This paper examines the design of China's national emissions trading scheme, covering cap setting, allowance allocation, and sector coverage. It offers insights into the world's largest carbon market and its implications for global climate …

Hui Z.

This paper analyzes the impact of carbon emission trading policy on green total factor productivity, offering insights into the effectiveness of market-based climate policies.

Zeng Y.

This paper analyzes the design of electricity sector regulation within China's national ETS, deriving lessons for addressing carbon leakage and potential linkage with the EU ETS. It offers policy implications for international carbon market…

Wang S.

This paper analyzes the potential impacts of the EU's Carbon Border Adjustment Mechanism (CBAM) on China's high-carbon industries. It finds risks of reduced export competitiveness and increased production costs, offering implications for Ch…

Sikdar C.

This paper analyzes the impact of the EU's Carbon Border Adjustment Mechanism (CBAM) on South Asian trade partners, examining export competitiveness and decarbonization pressures, with policy implications.

Daki Dominique C.M.

This study analyzes the impact of carbon pricing on sovereign credit risk, examining threshold effects of policy design and economic structure for climate-fiscal resilience.

Yusuf C.

This paper examines how voluntary declarations beyond formal financial disclosure contribute to the identification and governance of investor-relevant risk. It analyzes the role of substantive articulation and discusses its potential and li…

Eckberg J.

This paper analyzes the determinants of corporate greenwashing behavior and proposes methods to forecast future instances. It examines the impact of greenwashing on the credibility of ESG disclosures, offering insights for investors and reg…

Lacerda de Carvalho P.

This paper provides empirical evidence on the relationship between ESG practices and cost of capital for companies in G20 countries. It suggests that better ESG performance is associated with lower cost of capital, reflecting investor deman…

Meher B.K.

This paper empirically analyzes the impact of ESG scores on investment returns and stock market volatility. It suggests that firms with higher ESG scores may yield lower risk and more stable returns, highlighting the importance of ESG infor…

Xi J.

This study analyzes how divergence in ESG ratings affects cross-border financing costs, testing a dual mediation effect through global governance. It sheds light on the capital market impact of ESG rating inconsistencies.

Mosler A.

This paper outlines strategies for enterprise software to address key EU regulations including the EU Taxonomy, CSRD/ESRS, ESPR, CBAM, and CSDDD. It provides practical approaches for companies to comply with these laws and streamline sustai…

Kumashiro T.

This paper explores methodologies to ensure the accuracy of ESG information. It discusses frameworks for enhancing data reliability, including verification, third-party assurance, and compliance with disclosure standards. Practical approach…

Damiano R.

This paper examines the barriers stakeholders face in adopting the Corporate Sustainability Reporting Directive (CSRD) in Europe. It identifies reasons for resistance to sustainability reporting regulation and offers insights into challenge…

Zhang X.

This study examines whether divergence in ESG ratings affects the cost of corporate debt. It finds that greater rating divergence leads to higher borrowing costs due to increased information asymmetry and investor uncertainty.

Gupta M.

This study examines the impact of sustainability reporting on banking performance, considering country-specific determinants. It likely finds that reporting practices influence financial outcomes, with variations across countries. The resea…

Chen Z.

This paper examines how firms use ESG strategies to rebuild stakeholder trust after a green innovation failure. It likely identifies mechanisms such as transparency, corrective actions, and third-party verification. The study contributes to…

Liu W.

This paper examines the impact of board gender diversity on ESG disclosure quality, suggesting a spillover effect from governance practices.

Li L.

This paper conducts a systematic review of the consequences of ESG disclosure. It synthesizes evidence on how disclosure affects corporate behavior and market valuation, offering insights for future disclosure regulation.

Abdelgawad H.N.M.

This study empirically examines the influence of chairman's political and royal authority on ESG disclosure in Gulf Cooperation Council (GCC) countries. Results suggest that firms with politically connected chairs exhibit different disclosu…