GX & Decarbonization Research

Rachel Filgueiras Paschoalin, Nigel Isaacs

This paper examines the applicability of the European standard EN16883:2017 for energy retrofit of historic buildings to New Zealand. Through three hypothetical retrofit cases, it analyzes the benefits and limitations of the standard and pr…

Jincheng Zhang

This paper argues that the velocity of technological substitution, not just innovation, drives industrial restructuring and economic modernization. It introduces the Technology Substitution Velocity Theory (TSVT), defining substitution velo…

Eliseo Curcio

This paper evaluates nine on-site power technologies for AI data centers against a grid with endogenous pricing, using complete-site costs and measured GPU loads. Gas combined cycle costs 114 USD/MWh vs 92 USD grid; four-hour storage is cap…

Rafal Sieradzki, Praveen Kumar Ashok Kumar

This paper measures the Disclosure-Performance Gap (DPG) between voluntary environmental disclosure and realized emissions performance for 200 large European firms, finding that flagship index membership and TCFD endorsement widen the gap, …

Aniketh Bharathwaj

This paper theorizes greenwashing in international mutual funds using signaling and agency theories, comparing EU SFDR and US SEC Names Rule amendments. It identifies four typologies of greenwashing and argues that regulatory fragmentation …

Xinxiu Liu

ESG ratings are crucial in capital markets, but the surge in disclosed data leads to transparency data bias, potentially compromising rating accountability. This interview-based study reveals awareness of this bias, its causes (data quality…

Kathleen Maree Grey

This paper proposes NS-ESG, the first composite sustainability reporting standard for Network States—geographically distributed, digitally-native communities operating across sovereign jurisdictions. It addresses five structural gaps (legal…

Buckley, Ian R. C.

This paper proposes Economic Gauge Theory (EGT), a geometric framework integrating climate risk and carbon pricing on the Pacioli manifold based on double-entry bookkeeping. It treats environmental externalities as curvature and formulates …

JunYoung Hur

This paper structurally defines the 'Phantom Abatement Loop,' a self-reinforcing mechanism where corporate transition pressure converts into offset demand, project finance, reported abatement claims, and perceived progress. It argues this l…

Xiaowang, Shen

This paper proposes the RCE-B/S 2.0 model to shift natural capital accounting from disclosure to pricing. It introduces an eight-dimensional discount formula and quantitative natural capital risk premium, claiming to improve credit rating p…

Farinu Uthman, Philip Edward, Adekola Priscilla

This study develops a hybrid AI model integrating random forest, LSTM, and gradient boosting to forecast carbon sequestration and financial returns of afforestation projects. Using satellite, soil, carbon price, climate, and cost data, it g…

THOMAS, ANTONIO, SCANDURRA, GIUSEPPE

This study evaluates the quality of ESG disclosure of listed Italian banks by comparing their reports with the Integrated Report (IR) guidelines. The analysis shows that banks generally have good non-financial disclosure, but not all IR obj…

Muhammad Mohsin

This study uses Monte Carlo simulation to analyze how bank ESG greenwashing (disclosure-performance gaps) affects financial stability. It finds that greenwashing can be privately attractive under weak supervision but becomes costly with scr…

Islam, Md Jaber Al

This thesis empirically shows that banks' environmental engagement lowers funding costs, ESG controversies trigger income-increasing earnings management, and managerial ability mitigates ESG washing, using international samples and robust e…

Omehe, Raphael, Dr. Amahi, Fidelis U., Tutuvwe, Victor

This study examines the impact of ESG disclosure on financial performance (ROA, ROE, EVA, Tobin's Q) of 36 listed Nigerian financial firms using regression analysis. Results show significant influence, recommending mandatory sustainability …

Cut Darmawati, Chairanisa Natasha Miraza, Muhammad Ichsan Adnan

This study systematically reviews 42 Scopus-indexed articles (2021-2024) on sustainability accounting and ESG reporting, identifying dominant themes such as sustainability disclosure, green accounting, ESG reporting, environmental informati…

(著者不明)

This paper analyzes the relationship between ESG disclosure and investment sustainability at JSC Uzbekneftegaz, a state-owned oil and gas company in Uzbekistan. It argues that non-financial reporting is crucial for managing environmental, f…

null Prof. Dr. Anand Mohan, null Prof. Snehasis Sinha Roy

This study quantitatively analyzes the integration of ESG criteria and SDG targets using data from 200 Indian companies. Findings show that firms with high ESG disclosure quality align better with SDGs (especially Goals 5, 13, 8), and stron…

Dorottya Sebestyén

This paper analyzes how EU non-financial reporting regulation, evolving from NFRD to CSRD, the 2025 Omnibus package, and the VSME, embeds SMEs through spillover mechanisms. It identifies three pathways: value chain transmission, financial g…

Imam Hanafi, Liu Yang, Li Na +1

This study analyzes the impact of mandatory ESG disclosure on corporate accountability among Indonesian listed companies using a qualitative legal approach. It finds that mandatory disclosure enhances procedural accountability and risk gove…