GX & Decarbonization Research

Mikael Johnson

Energy transitions depend on coordination across interdependent actors, infrastructures, and practices, yet governance remains oriented toward linear responsibility and asset-based performance, leading to persistent coordination failures. T…

Giovanni Carrosio

This paper proposes the concept of 'ecological citizenship zones' that integrate people-based (individual behavior change) and place-based (local infrastructure) approaches to energy and mobility transitions. It emphasizes the importance of…

Abdelrehim Awad, Bshair Alharthi, Hiyam Abdulrahim +5

This study proposes an MCDA framework to holistically assess AI-driven data centers in the GCC, comparing environmental impacts with dispersed AI sustainability benefits across sectors. Under business-as-usual, emissions rise substantially …

Idorenyin J. Okon, Olabamiji Atanda, Adeolu O. Adewuyi

Machine-readable disclosure has become the default in major capital markets, but LLMs, IFRS S1/S2 digitalization, and a shift to emerging markets unsettle prior consensus. A PRISMA review of 362 studies (2006-2026) using the MRD Stack frame…

Mo Zhang, Jessica Yang

This study examines the impact of the SEC's iXBRL mandate on financial reporting complexity using 14,424 firm-year observations and a staggered DID design. iXBRL adoption significantly reduces reporting complexity, driven by a decline in di…

Copes, Simone, Lamanna, Giuseppe

This paper analyzes the evolution of sustainability reporting under the CSRD and ESRS, focusing on the inherent challenges of ESG data and the principle of double materiality. It examines the potential criminal liability of companies for fa…

Giuseppe Bifulco, Giulia Scardozzi, Sara Trucco

This study examines how ESG disclosure volume affects readability in European listed banks' annual reports (2014-2024) using the Gunning Fog index. It finds that environmental and social disclosures improve readability, while governance and…

Huang, Bo, Yan, Yan, Lu, Jianan +1

This paper proposes TASR, a trustworthy LLM-based framework for TCFD-aligned sustainability report analysis. It integrates LLM-based scoring, benchmarking against third-party ESG ratings, and predictive modeling. Experiments on 100 U.S. oil…

Michael Kraten

This article argues that ESG accounting continues to gain relevance despite regulatory pauses like the SEC's delay in enforcing climate disclosure rules. It identifies five unexpected industry shifts showing ESG's growing permanence: adopti…

Ethan Miller

This study empirically analyzes the relationship between green bond markets and CO2 emission reductions across six Asian economies using 38 green bonds and paired conventional bonds. Results show that carbonization effects (energy efficienc…

dami Aboluwodi, Kerry McCullough, kazeen isah +1

This study uses a GARCH-MIDAS model to analyze how investor sentiment affects volatility in carbon and renewable energy markets. It finds that compliance-based carbon markets (EU ETS, RGGI) show muted responses to sentiment due to regulator…

Qudrat Ullah, Muhammad Waqar, Hafiz Muhibb Ullah Zulkafal +1

This paper argues that achieving CO2-neutral tourism requires integrating circular economy models, smart technologies, and sustainable finance. It highlights AI and IoT for resource efficiency and cost reduction, and green bonds for financi…

Chapel, Capucine

This chapter examines the economic impacts of electrification as a key component of the energy transition, using literature review and statistical analyses. It covers macroeconomic effects on energy security, employment, and growth, and mic…

Xiang Li, Xue Ding

This study analyzes the impact of green credit policies on the sustainability performance of energy-intensive listed companies in China's A-share market from 2010 to 2024. Using fixed-effects and panel threshold models, it finds that green …

Rui, Meng, Shan, Hongyu

This chapter introduces firm-level measures of climate risk exposure, distinguishing physical and transition risks while capturing time-series and cross-sectional variation. It shows that firms with high transition risk, especially those no…

Emre Usenmez, Carlos Arcila-Barrera

This paper analyzes when EU ETS manufacturers should electrify to escape compounding carbon costs, showing the decision depends on electricity sourcing. Using Diebold-Yilmaz connectedness on EUA and cost-driver data, it finds gas has overta…

Yulei Qi

This paper exploits the staggered implementation of China's ETS as a quasi-natural experiment to examine how equity markets price carbon emissions. It finds a short-term carbon risk premium that reverses over longer horizons, with instituti…

Lemuel David, Jianling Wang, Idrissa I. Cisse +1

This study uses China's staggered ETS rollout (2014-2021) as a natural experiment to show that carbon trading regulation increases conditional conservatism, accelerates impairment and environmental provision recognition, reduces analyst for…

Omeire, Victoria, Okorie, Okechukwu; id_orcid 0000-0002-5210-9951, Sharmina, Maria; id_orcid 0000-0002-5521-700X +1

This paper proposes a conceptual product lifecycle-data stream framework to support accurate Scope 3 emissions modelling in high-value manufacturing. Using a medical device (harmonic shear) as a case study, it maps emission sources across t…

Bhattacharjee AL, Sochi K, Oakleaf JR +10

This paper presents an integrative framework for siting utility-scale renewable energy projects, combining future development potential, environmental considerations (e.g., biodiversity), and spatially explicit social values. It outlines me…