GX & Decarbonization Research

Liao D.

This paper uses evolutionary game theory to analyze the role of carbon tax in promoting new energy vehicles (NEVs) after subsidies end. It models interactions among government, automakers, and consumers, evaluating optimal carbon tax levels…

Charlebois S.

This scoping review synthesizes existing research on the implications of carbon pricing for food affordability and the agri-food sector in Canada. It highlights potential regressive impacts on low-income households through increased food co…

Zhou B.

This paper empirically examines how China's emissions trading scheme affects enterprise resource allocation efficiency. It finds that carbon pricing improves allocative efficiency by reducing distortions. The results provide policy implicat…

Yu X.

This paper examines the causal effect of China's carbon emissions trading policy on corporate ESG performance. Using firm-level data, it finds that the policy positively impacts ESG scores, providing empirical evidence for the co-benefits o…

Haites E.

This paper analyzes the contribution of carbon pricing to achieving mid-century net zero targets. It evaluates the effectiveness of carbon taxes and emissions trading schemes, providing insights for policy design.

Lin B.

This paper analyzes the dynamics of green electricity systems under the Carbon Border Adjustment Mechanism (CBAM). It models how CBAM affects renewable energy adoption and power market structure, providing quantitative assessment. The findi…

Chauhan S.

This paper examines the interaction between the ESG framework and climate laws in India. It explores how Indian climate legislation influences ESG standards and the potential for harmonization. By comparing legal frameworks, it offers insig…

Faria P.C.S.

This paper describes four major science-based target-setting methods for corporate GHG reduction: absolute reduction, sectoral decarbonization, economic intensity, and renewable energy. It compares their characteristics and applications to …

Carungu J.

This paper analyzes how global sustainability reporting standards (e.g., ISSB, TCFD) influence the discourse on policy and corporate disclosure within the EU. It examines interactions and harmonization challenges with the EU's own CSRD.

Erben Yavuz A.

This study examines the impact of corporate governance on sustainability disclosures, comparing financial and non-financial firms. It finds that governance structures influence the extent and quality of disclosures, with differences between…

Papafloratos T.

This study evaluates waste management disclosures and CSRD readiness in Greek hotel CSR reports. It finds gaps in disclosure quality and strategic integration, offering recommendations for compliance with the new EU sustainability reporting…

Sahu S.R.

This study examines whether ESG reporting improves corporate financial and non-financial performance. It likely uses meta-analysis or empirical methods to assess the relationship between reporting quality and firm outcomes.

Ellili N.O.D.

This paper conducts a bibliometric analysis and systematic review of ESG disclosure literature, identifying current key topics and proposing future research directions. It contributes to mapping the research landscape and pinpointing gaps, …

Arif M.

This paper examines the impact of non-financial reporting regulation on European firms' ESG disclosures and earnings risk. It provides empirical evidence on how regulation improves disclosure quality and affects risk.

Kulik A.

This paper analyzes stakeholder participation in the ISSB's consultation on the first exposure drafts for sustainability reporting, examining who participated, what comments were made, and how they influenced the standards.

Adebayo A.

This paper proposes integrating research on biodiversity, extinction, and ecology into sustainability reports under ISSB standards S1 and S2. It also suggests incorporating such research into ISSB work plans to enhance disclosure frameworks…

Alvarez-Perez H.

This paper examines the impact of ESG disclosure on financial performance in the debt market, specifically for the oil and gas industry. It provides empirical evidence on how ESG disclosure can affect borrowing costs and credit ratings.

Lui T.K.

This paper examines how board characteristics (diversity, independence) influence the quality of ESG disclosures among Malaysian banks, drawing on stakeholder resource-based view. It suggests that board composition can enhance transparency …

Gavana G.

This study examines the impact of board gender diversity on ESG disclosure from a contingency perspective. It explores conditions under which diversity enhances disclosure.

Brahma S.

This paper examines how ESG disclosures affect firm risk-taking, focusing on the moderating roles of female CEOs and CEO power. Empirical findings suggest that ESG disclosures reduce risk-taking, and that female CEOs may amplify this effect…