GX & Decarbonization Research

S. A. Sait

This paper analyzes climate finance and green trade transitions across three dimensions: the EU CBAM's asymmetric compliance burdens on developing-economy exports (steel, cement, aluminium); the scaling of green bond markets past USD 4 tril…

Isabel Sánchez, Salvador Marín‐Hernández, Esther Ortiz Martínez +1

Using 600 European firms (2015–2022), this study tests how climate change disclosure and external assurance of sustainability reports affect the likelihood of receiving sustainability awards. Assurance significantly improves disclosure comp…

OECD

A policy study on how to advance the implementation of the EU's Carbon Border Adjustment Mechanism (CBAM). It addresses institutional design and practical challenges of border carbon adjustment, focusing on embedded-emissions calculation an…

Lili Wang, Min Su

An empirical study of how global value chains for low-carbon technologies—solar PV, batteries, hydrogen and critical minerals—are being reconfigured. It links decarbonization industrial policy with the geopolitics of resource sourcing.

Mukhammadiyaminova, Shakhzoda Sherzodovna

Using an Uzbek textile component maker as a case, this article analyses how the EU's CSRD value-chain cap (Directive 2026/470) and the GHG Protocol's 2026 Scope 3 revision reshape carbon-data requests to non-EU second-tier suppliers. The ca…

Hung Vo Thanh

This study analyzes the viability of coupling carbon capture and storage (CCUS) with underground hydrogen storage (UHS) in shared subsurface space, using geocoded data on 135 CCUS projects and 42 UHS facilities plus a techno-economic model.…

Dheera K R, Amaljith A Y, Minimol M C

Using 2000-2020 panel data from carbon tax-adopting countries, this study tests how ESG scores, carbon taxation, and emissions affect temperature change. Higher ESG performance and effective carbon taxes are significantly linked to reduced …

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…