GX & Decarbonization Research

Liangzhi Xu, Xin Zhang

This commentary offers constructive methodological suggestions to Williams and colleagues' study on carbon emissions from skin cancer procedures. It highlights that excluding histopathology and local anaesthetics may underestimate the carbo…

A. Mukhametzhanov, R. Dulambayeva, Hasan Dincer

This study uses ARDL to analyze the impact of energy intensity, renewable energy, and the launch of an emissions trading system (ETS) on carbon intensity in Kazakhstan from 1992-2022. Results show a long-run relationship where energy intens…

Deliang Zhou, Dingyin Zhang, Ziqian Wang

This paper empirically examines the impact of carbon accounting information disclosure on firms' exploratory and exploitative innovation (ambidextrous innovation). It analyzes the mechanisms through which disclosure quality and quantity aff…

Jiayi Li, Meini Han, Xin Bao +1

This paper examines how corporate integrity culture influences narrative disclosure strategies in Management Discussion and Analysis (MD&A). It analyzes whether firms with strong integrity cultures engage in more transparent disclosure prac…

Aseel Haidar, Oliver Hanna, Mariella Korkomaz

This study examines the association between digital capability (intangible asset intensity) and ESG disclosure with bank profitability in Lebanon. Analyzing five banks from 2022-2024, it finds no significant short-term relationship between …

Gjosphink Putra Umar Sakka, Omasrianto Omasrianto, La Ode Safarudin +2

A narrative review of ESG disclosure and integrated reporting literature (2019-2025), analyzing global trends including the adoption of GRI, SASB, TCFD, and ESRS, the shift from voluntary to mandatory disclosure, and impacts on firm value. …

Yi Liu, Wenli Xia

This paper analyzes the relationship between ESG rating divergence (disagreement among rating agencies) and corporate environmental information disclosure quality. It specifically examines the moderating role of investor attention. The stud…

Sanketkumar Babubhai Vachhani, Dr. Dineshkumar Ramjibhai Chavda

This study analyzes environmental disclosure practices of six Indian pharmaceutical and chemical companies using an Environmental Disclosure Index (EDI) from their 2025-26 annual and BRSR reports. All companies achieved maximum scores, indi…

Rapheal Olufemi Ajayi, Mercy Okafor, Akwasi Acheampong +3

This study examines the relationship between environmental accounting disclosure and financial performance of 25 listed manufacturing firms in Nigeria from 2018 to 2023. Using panel data analysis, it finds that environmental disclosure inde…

Rania Muadah, Abdul Rohman

This study examines the effect of ESG disclosure on firm value, with competitive advantage as a moderator, using firms listed on the ESG Quality 45 KEHATI Index of the Indonesia Stock Exchange from 2021-2024. Results show that ESG disclosur…

Suman Kumawat, Kamakshi Mehta

This study develops a Sustainability Business Disclosure Index (SBDI) to evaluate sustainability disclosure of Indian banks based on the BRSR framework by SEBI. Analyzing data from public and private banks, it examines the relationship betw…

Assunta Di Vaio, Anum Zaffar, Elisa Van Engelenhoven +2

This study analyzes sustainability reports from leading European ports to assess the maturity of circular intellectual capital (CIC) disclosure. Using double materiality and avoided emissions (Scope 4) as benchmarks, it examines disclosure …

Fifi Rahma Dwiyanti, Dwi Cahyono

This study develops a conceptual model of determinants of financial disclosure and their implications for transparency and firm performance through a systematic literature review of 47 articles (2001-2025). Five major determinants are ident…

Giuseppe Modaffari, Pedro Seva‐Larrosa, Francisco García‐Lillo

This paper addresses the paradox that despite expansion of climate disclosure frameworks, firms differ in interpreting and embedding climate knowledge. Using a bibliometric design of 2,181 articles, it reveals a knowledge environment with p…

Zhilei Li

This paper proposes a carbon accounting disclosure framework for the coal industry based on the TCFD, structured around seven key areas: governance, strategy, risk management, metrics and targets, financial impacts, connectivity, and assura…

(著者不明)

This paper summarizes lessons learned from evaluating greenhouse gas reports from forest mitigation projects, highlighting challenges and solutions to improve accuracy and reliability of carbon accounting.

Chaoyun Ying, Yue Li, Xuechi Rong +7

This study evaluates the effects of straw management practices (e.g., incorporation, removal) on soil organic carbon fraction dynamics and greenhouse gas (CH4, N2O) emissions in a double-season rice cropping system. Findings suggest that ce…

Dipendu Saha, Xiaochao Tang, Giovanni S. Rapposelli +6

This paper proposes a process to produce ultra high-surface area activated carbon from sewage sludge, demonstrating a net negative carbon footprint. It contributes to waste-to-resource and CCUS pathways for decarbonization.

Moaz Altaf, Sebastien Bonnet, Nattapong Chayawatto +1

This paper evaluates stakeholder perspectives on decarbonizing Thailand's power sector using SWOT analysis and fuzzy AHP, providing a framework to extract strategies for achieving net zero targets.

Jeremy Haggar, Conor Walsh

This paper examines methods for assessing the carbon footprint of coffee production, offering practical lessons for achieving net zero. It highlights challenges and improvements in calculating emissions across the coffee supply chain.