GX & Decarbonization Research

Oskarsdottir H.

This paper analyzes the impact of the EU's Corporate Sustainability Reporting Directive (CSRD) on corporate boards. CSRD expands sustainability disclosure requirements and strengthens board oversight responsibilities. It is relevant for Jap…

de Carvalho P.L.

This paper investigates the association between environmental, social, and governance (ESG) practices and the cost of capital for companies listed in G20 capital markets. It provides cross-country empirical evidence on how ESG performance i…

Agovino M.

This paper examines how selection bias in ESG reporting affects environmental performance and firm valuation. Self-selection distortions in reporting have critical implications for investor decision-making and regulatory effectiveness.

Alagpuria M.

This paper conducts a gap analysis on sustainable financing for small and medium enterprises (SMEs) in India, identifying barriers and policy recommendations to support their sustainable growth.

Sadiq M.

This study empirically analyzes the relationship between ESG index and firm value using Malaysian data. The findings suggest a positive impact of ESG scores on firm value, supporting the effectiveness of ESG investing in emerging markets.

Alharasis E.E.

This paper empirically examines the impact of XBRL adoption on the quality of ESG disclosures in financial Jordanian SMEs. Findings suggest that XBRL improves the completeness and comparability of ESG reports, highlighting the role of digit…

da Silva P.P.

This paper examines how non-financial disclosure affects stock price informativeness, focusing on country-level institutional factors such as legal systems and regulatory quality. Using cross-country analysis, it finds that higher disclosur…

Strouhal J.

This study investigates stakeholder perceptions of ESG reporting in Czechia and Estonia, analyzing opinions on reporting quality and importance, and highlighting differences between the two countries.

Hussain W.

This paper empirically examines the relationship between ESG disclosure, firm internationalization, and financial performance in the Asia-Pacific region. It suggests that internationalized firms may benefit more from ESG disclosure.

Ketterling C.I.

This paper provides a legal perspective on global ESG and sustainability reporting legislation, reviewing major frameworks (TCFD, ISSB, CSRD) and national laws. It offers insights for corporate compliance and disclosure practices.

Del Gesso C.

This paper systematically reviews the theories underlying ESG disclosure (e.g., legitimacy theory, stakeholder theory) from an accounting research perspective. It organizes the theoretical foundations and suggests future research directions…

Kumar D.

This study examines the relationship between ESG disclosures and firm risk in the tourism sector, highlighting how uncertainties affect risk metrics.

Abraham J.

This paper analyzes the current state and challenges of ESG disclosures in the private equity industry. It discusses the quality and consistency of ESG reporting as these factors become increasingly important in investment decisions and fun…

Yang J.

This study proposes a machine learning approach to predict ESG disclosure quality using board secretaries' characteristics. It analyzes how secretaries' attributes affect disclosure quality, demonstrating the effectiveness of AI-based predi…

Kozhevnikov V.A.

This paper discusses the issue of reducing greenhouse gas emissions from the combustion of organic fuels. While specific methods or case studies are not provided, it highlights the importance of emission reductions in combustion processes.

Tsaurai K.

This empirical study examines the moderating role of financial development in the greenhouse gas emissions-economic growth nexus across African countries, suggesting that financial development levels may influence the trade-off between emis…

Xu Y.

This paper presents a load-based life cycle GHG emissions calculator for transit buses, applied to Atlanta, GA. It compares diesel, hybrid, and electric buses under varying load conditions to inform decarbonization strategies for public tra…

Kajaste R.

This paper examines greenhouse gas abatement across the plastics value chain, likely presenting reduction potentials and methodologies.

Khan U.

This paper examines the relationship between oil consumption, urbanization, economic growth, and greenhouse gas emissions in India using a quantile approach. Results indicate varying impacts across emission quantiles, with important implica…

Yapıcıoğlu P.

This paper examines methods to minimize greenhouse gas emissions from wastewater treatment using extended aeration activated sludge process. Specific findings are unclear due to missing abstract, but it likely contributes to climate mitigat…