GX & Decarbonization Research

Yu D.J.

This paper evaluates the employment effect of China's carbon emission trading policy (ETS) from a spatial spillover perspective. It examines how the policy impacts local employment and spills over to neighboring regions. Findings suggest th…

Guo Y.

This study uses a quasi-natural experiment approach to analyze the impact of carbon emission trading (ETS) on enterprise performance, contributing causal estimates of policy effects.

Tao C.

This study empirically analyzes the impact of China's carbon emissions trading (ETS) policy on green innovation of export enterprises. Using firm-level data post-policy implementation, it examines whether ETS promotes patent filings and env…

Nugraha R.A.

This paper analyzes the potential for an emissions trading scheme for aviation in ASEAN, drawing lessons from the EU ETS. It discusses challenges and opportunities for implementing carbon pricing in the aviation sector in Southeast Asia, hi…

Tudi T.

This study examines the impact of China's emissions trading scheme on corporate carbon outsourcing (transferring emissions through supply chains). Using a quasi-natural experiment, it estimates the causal effect of the policy on firm behavi…

Neupert-Zhuang M.

Explores how climate policy regulations affect investment risk correlations, providing insights for portfolio risk management in a regulated environment.

Lo A.Y.

This paper explores how reciprocity functions as a deliberative capacity in a citizen deliberation process on carbon pricing mechanisms in Australia. It provides lessons for designing inclusive and effective public engagement in climate pol…

Im H.

This paper analyzes how the effectiveness of carbon taxes and emissions trading systems varies across different stages of economic development. It provides insights for designing climate policies tailored to national contexts.

Brunne J.

This study examines how the format of information presentation influences sustainable investment decisions. It analyzes the impact on investor decision-making and explores effective disclosure methods.

Karatzoudi K.

This paper provides conceptual perspectives on climate risk disclosures for both businesses and the public sector. It organizes diverse viewpoints on the purpose, scope, and methodology of disclosures, offering practical implications.

Siladjaja M.

This paper examines the reciprocal effect of earnings quality and tax compliance on the transformation of green manufacturing, exploring its connection to maximizing investment portfolio returns. No abstract is available, so specific findin…

Li J.

This study examines the impact of intelligent manufacturing (Industry 4.0 technologies) on green total factor productivity in the lithium industry, considering both intrinsic motivation and external pressure. While specific results are unav…

Hersugondo H.

This paper analyzes the role of institutional pressures and information asymmetry in firms' ESG-washing behavior in a fast-growing economy. Empirical findings suggest that regulatory pressure and information environment influence the extent…

Atif M.

This study examines the effect of ESG disclosure on corporate cash holdings from a life-cycle perspective. It suggests that better ESG disclosure reduces information asymmetry and weakens the precautionary motive for holding cash.

Shen H.

This paper reviews ESG practice and research in China, outlining future research directions. It covers corporate sustainability, disclosure, and regulatory developments in the Chinese context.

Li Y.

This study empirically tests whether LLMs can replace human reading in analyzing sustainability reports. It provides evidence on the accuracy and efficiency of LLMs for information extraction and evaluation, highlighting the potential for A…

Alhamrani A.

Analyzes the relationship between ESG scores and bank credit growth in MENA, with moderating effects of Islamic bank status and size.

Bjørn A.

This paper examines the importance of differentiating greenhouse gases (GHGs) in corporate science-based targets (SBTs). It suggests that setting distinct reduction pathways for each GHG improves alignment with the Paris Agreement's 1.5°C g…

Ivone I.

This paper analyzes how CEO characteristics influence ESG reporting strategy, comparing family and non-family firms. It examines how governance differences affect reporting quality and transparency, offering practical insights.

Alharasis E.E.

This paper examines how audit quality moderates the relationship between earnings management and ESG reporting in Jordanian banks. It finds that higher audit quality weakens the negative association between earnings management and ESG discl…