GX & Decarbonization Research

Vu Thi Minh N.

This study uses an E-DSGE model to analyze the economic impacts of carbon taxation and emission trading in Vietnam, offering insights into macroeconomic effects and optimal policy design.

Zhang K.

This paper analyzes carbon emission market pricing using a putty-clay vintage model. It considers the relationship between capital equipment aging and new investment, revealing the dynamic determination mechanism of carbon prices.

Beccarello M.

This paper analyzes the design of Emissions Trading Systems (ETS) to bridge environmental targets and fair competition. It explores market mechanisms and regulatory balance for effective carbon pricing.

Minh N.L.

This paper examines hybrid carbon pricing models (combining emissions trading and carbon tax) from a legal comparative perspective for Vietnam. It analyzes international cases and proposes a model suitable for Vietnam's context.

Sunanda W.

This paper analyzes the introduction of carbon tax and emissions trading mechanisms in the Indonesian power sector. It compares policy instruments and optimal design for achieving emission reduction targets.

Ma W.

This study compares carbon pricing policies in China and Scandinavian countries, focusing on Sweden, to derive lessons for effective climate mitigation. It analyzes differences in policy design and effectiveness.

Tian R.

This study examines heterogeneous firm-level responses to carbon pricing under the Beijing emissions trading scheme. Findings reveal that responses vary by firm characteristics, highlighting the need for tailored policy design.

Green J.F.

This paper provides a systematic review of ex-post empirical studies on the emission reduction effects of carbon pricing mechanisms such as emissions trading systems and carbon taxes. It compares effectiveness across different designs and r…

Sun M.

This study compares carbon trading and carbon tax policies combined with the EU ETS for optimizing liner shipping speed. It analyzes the impact of policy choices on emission reductions and operational efficiency under the EU ETS extension t…

Toerien F.

This study examines the impact of board gender diversity on ESG disclosure quality using South African firm data. Results suggest higher female board representation improves ESG scores.

Vishnu Nampoothiri M.

This paper empirically identifies the practice of bundling financial audit and sustainability assurance under the EU's CSRD and interprets the resulting market structure. It examines how bundling affects market concentration and competition…

Metwally A.B.M.

This paper examines how audit committee and sustainability committee characteristics (e.g., independence and expertise) moderate the relationship between ESG disclosure and firm value, contributing to understanding of governance mechanisms …

Lammert D.

This paper reports on a survey investigating the impact of the Corporate Sustainability Reporting Directive (CSRD) on software companies. The specific methodology and findings are not provided, but the study analyzes the implications of CSR…

Zafar M.B.

This study uses machine learning to examine whether climate disclosures by Islamic banks are substantiated by real actions or are merely rhetorical. It reveals the nature and depth of disclosures, assessing greenwashing risks.

Kokkinou A.

This paper demonstrates that data analytic capability plays a crucial role in preparing for CSRD compliance. Using moderated mediation analysis, it reveals the mechanisms through which data analytics enables readiness for the Corporate Sust…

Sun Y.

This study examines whether innovative ESG disclosures under an integrated reporting framework yield economic benefits for Chinese firms. It investigates how novel disclosure practices are valued by investors and markets.

Auzepy A.

This paper proposes a novel method using zero-shot learning to automatically evaluate the quality of TCFD reports. It offers an efficient alternative to manual assessment, analyzing consistency and comprehensiveness of disclosures, valuable…

Putri W.H.

This paper examines the interconnection between Science-Based Targets (SBT) and company supply chains to enhance climate action, drawing lessons from Indonesia. It highlights how integrating SBT across supply chains can lead to more effecti…

Fuadah L.L.

This study examines the impact of ownership structure and ESG disclosure on firm value and performance, with audit committee as moderator. Findings suggest that quality disclosure enhances firm value.

Alqudwa A.

This paper systematically reviews existing research on the quality, determinants, and financial consequences of climate change disclosures. It analyzes factors that improve disclosure quality and their impact on firm value.