Economit Journal: Scientific Journal of Accountancy, Management and Finance

Carbon Dioxide Utilization and Removal: Building Circular Carbon Economy

2026-08-06T03:30:17+00:00

Ethiopia, vulnerable to climate extremes like droughts affecting 20 million annually, faces a 68% emissions rise by 2030 without intervention, per NDC 3.0. Carbon dioxide removal (CDR) and utilization (CCU) technologies offer pathways to net-zero by 2050, yet deployment lags due to technological immaturity, barriers, and socioeconomic inequities in a 120 million population reliant on agriculture (70% of the workforce). This study evaluates CDR/CCU viability, barriers, employment transitions, SDG synergies, and policy-financing needs to inform equitable scaling, targeting 50 MtCO₂e annual removal and 1.2 million green jobs by 2030. Methods: Multidimensional assessment integrated raw data (TRL, scalability, negativity, and costs) via bubble charts, barrier heatmaps, lifecycle balances, scalability matrices, employment projections, SDG linkages, regional vulnerabilities, policy timelines, complexity priorities, and financing mixes. Quantitative modeling employed correlations (e.g., r = 0.62 for scalability-negativity), econometric simulations, and geospatial analysis across 10 technologies and 9 regions. Findings: CDR outperforms in negativity (0.82 mean) and permanence (3,060 years) but trails CCU economically (-27.5 USD/tCO₂); barriers peak economically (8.3 severity) with $1.92B financing gaps; transitions yield 2.5 million jobs and a 20.6-point SDG uplift (strongest SDG 7 linkage, 10/10); Oromia anchors potential (5.8 growth); policies favor regulatory (5 instruments), and complexity prioritizes renewables (120k jobs, Figure 12); $3.5B is mobilized via 35% international finance. Novelty: First integrated Ethiopia-centric framework blending technoeconomic, barrier, just transition, and policy analyses, revealing 70:30 CDR-CCU portfolios for 10 GtCO₂/year at 80 USD/t aggregate, with regional equity modeling reducing vuln-poverty correlations by 25%. Viable for resilient net-zero, amplifying co-benefits amid 1.5°C risks. Allocate $1B phased investments (40% renewables/forestry), harmonize regulations, and reskill 500k workers for inclusion.

Intentional Versus Incidental Inclusion: A Comparative Analysis of Enat Bank and Addis International Bank in Advancing Women’s Economic Empowerment through Microfinance in Ethiopia

2026-08-06T03:32:15+00:00

This review article presents a comparative analysis of two Ethiopian commercial banks—Addis International Bank (AdIB) and Enat Bank, examining their respective approaches to women's economic empowerment through microfinance. Ethiopia presents a striking paradox: women own the majority of micro and small enterprises yet face a 19-percentage-point gap in account access and are 1.5 times less likely to receive formal loans than men. Closing these gender gaps could increase Ethiopia's GDP by an estimated US$3.7 billion annually. Using institutional theory, feminist economics, and the capability approach as analytical frameworks, this review contrasts AdIB's incidental inclusion model, broad-based financial access without gender-specific mechanisms, with Enat Bank's intentional inclusion model, gender-led governance, collateral-free lending, and targeted non-financial services. The analysis reveals that Enat Bank's approach produces superior empowerment outcomes, demonstrated by its "Transformational" rating on the National Bank of Ethiopia's Women's Financial Inclusion Scorecard, 12,000 women trained in financial literacy, 1.4 billion Birr disbursed in collateral-free loans, and a 99.1% repayment rate. AdIB, despite strong financial performance with 85% profit growth, was assessed as "Neutral" or in "Emerging Awareness," indicating foundational engagement with gender inclusion. The review concludes that women's economic empowerment is not an automatic byproduct of financial inclusion but a deliberate institutional design choice. Policy recommendations include gender-lens targets for banks, collateral substitution mechanisms, governance diversification, and expanded gender bonds. This analysis contributes evidence that intentional inclusion is both socially transformative and commercially viable, offering actionable insights for financial institutions, policymakers, and development partners seeking to unlock Ethiopia's US$3.7 billion opportunity through women's economic empowerment.