GX & Decarbonization Research

(著者不明)

This paper discusses the importance and practice of assurance for integrated reports. Assurance enhances the credibility of integrated reporting, including ESG information, supporting investor decision-making. In Japan, assurance aligned wi…

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This paper analyzes the relationship between human rights and environmental due diligence regulations (such as EU CSDDD) and reasonable assurance of sustainability reporting. It examines challenges in regulatory requirements and assurance p…

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This paper examines the usefulness of Key Audit Matters (KAM) in assurance services for integrated reporting. It analyzes how KAM disclosure contributes to enhancing the reliability of integrated reports and provides implications for assura…

(著者不明)

This paper examines the responsibilities of auditors regarding non-financial information, including ESG data. It likely discusses challenges in enhancing reliability of disclosures and developing audit frameworks.

(著者不明)

This paper analyzes the current challenges and expansion of assurance services for integrated reports, highlighting the need for reliable assurance on non-financial information. It discusses the development of assurance standards and practi…

(著者不明)

Research on assurance of non-financial (ESG/sustainability) information. Discusses reliability and standards for assurance.

(著者不明)

This paper outlines the requirements for practitioners conducting assurance of sustainability information, including skills, qualifications, and independence. It contributes to enhancing assurance quality in Japan in alignment with SSBJ sta…

Khan, Younas, Lou, G

This study analyzes Pakistan's electricity transition from coal to solar, applying structural break tests and the environmental Kuznets curve hypothesis within the context of the China-Pakistan Economic Corridor. It provides replication dat…

Mazorra-Aguiar, Luis, Vega, Gisela, Brey-García, Adrián +1

This paper proposes a social justice-aware coordination framework for energy communities (ECs) that integrates battery storage (BESS) to achieve fair energy allocation. Using real data from Gran Canaria, it shows that BESS reduces the price…

Guan, Bowen, Fu, Xin, Liu, Xiaohua +3

This dataset provides plotting data and code for a user-centric renewable energy framework for self-sufficient zero-carbon infrastructure in high-altitude regions. Each file is annotated with the corresponding figure, and Excel files includ…

Fina, Bernadette, Ribó-Pérez, David, Manso-Burgos, Alvaro

This study quantitatively compares how different national regulatory frameworks for Renewable Energy Communities (RECs) in Austria and Spain affect performance. Using techno-economic simulations, it finds that Austrian regulations lead to h…

Institut für Energie- und Umweltforschung Heidelberg, SINTEF, Rettenmaier, Nils +3

This report presents a social life cycle assessment (S-LCA) of renewable methanol production from biogas under the ēQATOR concept, using electrical heating for reforming. Purchased inputs, especially electricity and hydrogen production, are…

AL-AMIN, IBRAHIM AL-AMIN

This study examines the impact of climate finance and ESG practices on sustainable energy adoption in Nigeria. Climate finance enables solar PV projects but faces barriers for SMEs and bureaucratic hurdles. ESG adoption is increasing but go…

Bell, Peter

This working paper presents a practical, non-scoring framework for assessing corporate climate transition plans that depend on external organizations beyond the company's control. It uses the German steel industry's shift to direct-reductio…

Puente Antonio, Iván, García Kerdan, Iván

This study uses the urbs energy system optimization model for a rural ecotourism lodging in Hidalgo, Mexico. Six scenarios combine conventional and passive building envelopes with three operating settings: grid-connected, off-grid, and carb…

Glaum, Philipp, Neumann, Fabian, Millinger, Markus +1

This paper proposes a 'minimal methanol backstop' as a liquid fuel for hard-to-electrify sectors like aviation, shipping, and backup power. Using a European energy system model, it finds methanol-based systems increase total system costs by…

Colombo, Esmeralda

The year 2025 marks a critical juncture for global sustainability governance, yet financing gaps and fragmented governance persist. This study extends an integrative framework to renewable energy storage in the EU, evaluating how storage in…

Colombo, Esmeralda

This paper analyzes the procedural evolution of climate litigation in the net-zero era, starting with the Italian Eni Diesel+ case and comparing greenwashing cases across four European sectors (aviation, ESG, energy, products). It highlight…

Colombo, Esmeralda

This paper analyzes regulatory barriers to deploying energy storage within energy communities under EU law, emphasizing storage's role in energy justice. Without a comprehensive EU storage bill, it proposes a three-point agenda leveraging f…

Colombo, Esmeralda

This article proposes recognizing innovation as the EU's 'fifth freedom' and focuses on renewable energy storage, a critical but overlooked component of decarbonization. It identifies structural barriers such as regulatory fragmentation and…