GX & Decarbonization Research

Giorgos Bougioukos, Charis Papaevangelou, Ευγενία Σιαπέρα

This paper critically examines the EU's 'twin transition' (green and digital) through a case study of Western Macedonia, Greece. It reveals how renewable energy and large-scale data centre development displace locals, create 'green enclosur…

Anjali Nair, Neethu R, , Jeseel I +2

This study evaluates the strength and sustainability of biochar-steel fiber reinforced concrete with cement replacement (0-6%). Life cycle assessment shows that 4% biochar replacement achieves the best balance between mechanical performance…

Dr. Shrinivas R Patil

This study evaluates ESG mutual fund performance in India using a matched-pair design of ten ESG and ten conventional large-cap funds from 2019 to 2024. Using Sharpe ratios, Fama-French three-factor model, and paired t-tests, it finds ESG f…

Podapala Siva Reddy, Gandla Archana, Saranleen Kaur +2

A survey of 312 corporate finance executives in Indian listed and large unlisted firms examines drivers of ESG integration into capital budgeting. Using PLS-SEM, it finds that stakeholder pressure, ESG awareness and capability, organization…

Taras Gagalyuk, Volodymyr Metelytsia, Vladislav Valentinov

This case study of Ukraine’s agricultural sector examines how ESG indicators become consequential under wartime conditions. Large firms integrate ESG due to international finance and export value chains, while SMEs are indirectly exposed. F…

Tegar Ditya Pragama, Disman, Heny Hendrayati +1

This paper constructs an ESG disclosure dataset for Indonesian forest-utilizing companies listed on the IDX, covering 71 firm-year observations from 41 firms across palm oil, pulp and paper, and forestry sectors. Using 144 GRI-based indicat…

Erokhin, D.

This study analyzes 553 YouTube videos and 5060 comments on ESG reporting. Videos mostly endorse ESG, but comments show skepticism and concerns about greenwashing and politicization. Low correlation between video and viewer sentiment highli…

Renu Goyal, Dr. Shikha Singh

This paper reviews the role of Key Performance Indicators (KPIs) and Environmental and Social Impact Assessment (ESIA) in sustainability reporting. It covers KPI selection, frameworks, and limitations, as well as ESIA methodologies and inte…

(著者不明)

This paper proposes a refined model for accounting of ESG obligations in ICT sector enterprises based on IFRS S1 and IFRS S2. It identifies 4 categories of ESG obligations specific to ICT and 6 structural components of ESG reporting, tested…

Patil, Shrikant L

This study examines the impact of ESG adoption on corporate profitability in emerging economies using panel data. It finds that ESG adoption generally improves financial performance (ROA, ROE, Tobin's Q), but the effect depends on instituti…

Valentina Beretta, Chiara Demartini, Eugenia Parodi +1

This study analyzes the evolution of sustainability reporting quality (SRQ) in Italian banks under mandatory disclosure (2017-2023). Using institutional theory, it finds that improvements are driven mainly by environmental disclosure, while…

Amjad Ali, Jairaj Gupta, Emad Elkhashen

This systematic review identifies 14 manifestations of greenwashing in sustainability disclosures, including disclosure manipulation, decoupling between symbol and substance, and strategic disclosure. It evaluates direct measurement approac…

bhavya bajaj

This paper critically analyzes whether ESG responsibilities have become legally binding obligations in India, examining the nexus between ESG standards and directors' fiduciary duties under the Companies Act, 2013. Through a doctrinal analy…

Renato Oswaldo Martínez López, Fredy Oswaldo Martínez López

This paper evaluates the alignment of Peru's corporate governance framework with the sustainability and resilience principle of the OECD Corporate Governance Principles (2023). Through documentary analysis of governance and sustainability r…

Manish Kumar

This paper argues that existing ESG disclosure frameworks (ISSB, CSRD, GRI, SASB) are structurally inaccessible to early-stage student ventures. It proposes the Micro-Scale Sustainability Disclosure Framework (MSDF), a lightweight three-pil…

Je Hyun BAE, JaeHo Lee, Eun-Chong Kim +1

This study uses Gemini 3 Flash to measure disclosure quality in Korean voluntary sustainability reports. It finds that voluntary reporters have higher ESG ratings, and textual quality and reporting continuity are associated with subsequent …

Md Faiz Ur Rehman Saquib, SyedKumail Ameer, pranshu munjial +2

This study analyzes the technical bottlenecks in hydrogen production via steam methane reforming, focusing on nickel catalyst deactivation. It quantifies the energy penalty of integrating CCUS for blue hydrogen (from 0.96 to 4.42 kWh/kg) an…

Hao Li, Wenqiu Zhang, Yuanxin Xiang +3

Using panel data from Chinese cities (2005-2021), this study finds that green finance significantly improves carbon emission efficiency through green technological innovation and industrial structure rationalization, with positive spatial s…

Erkin Temirovich Shodiev

This study proposes a methodological framework integrating ESG indicators into traditional financial analysis. It finds that firms with strong ESG performance exhibit higher operational efficiency, lower capital costs, and greater resilienc…

Yanbing Zhang, Changzheng Zhang, Chengyu Li

This paper investigates the emergence and dissolution of green innovation bubbles among Chinese power industry chain enterprises from 2016 to 2023. Using the AMO framework and double machine learning (DDML), it identifies causal drivers, an…