GX Research Hub · English
GX & Decarbonization Research
This page provides an English interface to the gxceed GX paper corpus. The corpus aggregates papers from 13 open scholarly metadata sources and uses AI-assisted classification to identify signals related to measurement, policy narratives, outcomes, implementation, industrial adoption, and verification.
The goal is not only to discover papers, but to observe how GX research is distributed across research substance, implementation narratives, external expectations, implementation substance, and judgment formation.
Summaries are AI-assisted. Always refer to the original paper for authoritative conclusions.
PreprintAustralian Accounting Review2025#TCFDDOI
Climate‐Related Risk Reporting and the Role of Management Accountants
Jayanthi Kumarasiri, Leanne Morrison, Laura Maran
This study examines how Australian companies prepared for voluntary climate-related risk reporting under the TCFD framework, focusing on the role of management accountants. Interviews with 18 senior managers reveal that companies faced inte…
Preprint🌍 GlobalJournal of the Institute of Brewing2025#Scope 3DOI
A user-friendly carbon footprint calculator for single malt Scotch whisky production with a simulated case study
Shiwen Zhuang, Yeqi Huang, Annie Hill +1
To support the Scotch whisky industry's net-zero target, a user-friendly carbon footprint calculator for single malt whisky production was developed. It covers distillery, maturation warehouse, and bottling hall, accounting for Scope 1, 2, …
Preprint🇺🇸 USAFrontiers in Health Services2025#Scope 3DOI
Greenhouse gas emissions of a large, academic outpatient orthopedic center in the United States
Anna M. Jett, Venkat Kothandaraman, Esther Bobbin +3
This study quantifies greenhouse gas emissions of a US outpatient orthopedic center using the GHG Protocol. Total emissions were 11,049 MTCO2e, with 81% from Scope 3, of which 52% came from patient transportation. It highlights the importan…
PreprintJOURNAL OF ENVIRONMENT AND BIO-SCIENCE2025#Scope 3DOI
Pathways to Carbon Neutrality and Scope Emissions in Indian Industries: An Analytical Approach Based on Business Responsibility and Sustainability Report (BRSR)
ALKA TOMAR AND N. C. GUPTA
This paper analyzes scope emissions and decarbonization strategies of 52 Indian firms in energy, cement, iron & steel, fertilizers, and automobiles using mandatory BRSR data. Findings show that major emitters like NTPC, Ultratech, and Tata …
PreprintJournal of Risk Analysis and Crisis Response2025#Carbon PricingDOI
Decarbonizing India's Economy: The Role of Carbon Pricing in Reducing Carbon Intensity
Md Arafat Rahman
This study analyzes the relationship between carbon pricing and carbon intensity among India's top 100 firms using CDP data. It investigates how internal carbon pricing, SBTs, CSR, and R&D investment influence carbon disclosure and environm…
PreprintSumma : Journal of Accounting and Tax2025#Carbon PricingDOI
Carbon Pricing Without the Tax: Investment Behavior Under Emerging Market Signals in Indonesia
null Kasno, Lina Nurlaela
This study examines how Indonesia's hybrid carbon pricing strategy—combining a postponed carbon tax with an ETS and the IDXCarbon exchange—affects firm-level investment behavior. Results show that firms with higher exposure to ETS and CBAM …
Preprint🌍 GlobalEnergy Strategy Reviews2025#Carbon PricingDOI
The Carbon Border Adjustment Mechanism from developing countries’ perspective: a systematic literature review on challenges and opportunities for the Mediterranean basin
Sagone, Simona, Cellura, Maurizio
This systematic literature review examines the Carbon Border Adjustment Mechanism (CBAM) from the perspective of Mediterranean developing countries, applying the Common But Differentiated Responsibilities (CBDR) principle. Analyzing 138 stu…
PreprintJournal Integration of Management Studies2025#SBT/SBTiDOI
Unlocking the Nexus Between Green Financing, Net Zero Roadmaps, and Science-Based Targets Initiatives in Indonesia's Infrastructure Sector
Nathania Adella Panjaitan, Yunieta Anny Nainggolan
This study analyzes 65 Indonesian listed infrastructure firms to examine how SBTi-aligned disclosures and financial health affect green finance uptake. Logistic regression reveals that cost of debt is the only significant financial predicto…
PreprintCNScientific Reports2025#Climate FinanceDOI
Research on the impact of green finance on regional carbon emission reduction and its role mechanisms
Huiyun Li, Zongbao Yu, Gang Chen +1
Using China's green finance reform and innovation pilot zones as a quasi-natural experiment, this study employs a double debiased machine learning model on 270 cities from 2010-2021 to assess the impact of green finance policy on regional c…
PreprintSustainability2025#AI × ESGDOI
Smart Money, Greener Future: AI-Enhanced English Financial Text Processing for ESG Investment Decisions
Junying Fan, Daojuan Wang, Yuhua Zheng
This paper proposes FinATG, an AI-driven framework for extracting sustainability-related financial information from English texts to support ESG investment decisions in emerging markets. It achieves entity F1 of 88.5 and REL F1 of 80.2 on s…
Preprint🌍 GlobalCrossref2025#Climate FinanceDOI
Institutionalizing Credibility: A Digital Transparency Blueprint for Sovereign Climate Finance in Emerging Markets
Luis Manuel Duran Cornelio
This paper analyzes the Dominican Republic's inaugural sovereign green bond (USD 750 million, June 2024) as a case study for climate finance in emerging markets. The bond achieved a 15-basis-point greenium but faces a USD 17.6 billion clima…
Preprint🌍 GlobalSPE Europe Energy Conference and Exhibition2025#Transition FinanceDOI
Financing Strategies for Oil and Gas Companies Pursuing Long-Term Energy Transition Under ESG Regulations
Y. Akin
This study analyzes financing strategies for oil and gas companies to achieve long-term energy transition under tightening ESG regulations. Using an ESG-integrated financial model for an offshore wind project and Monte Carlo simulation, it …
PreprintCNHumanities and Social Sciences Communications2025#Climate FinanceDOI
Green finance for sustainable development: analyzing the effects of green credit on high-polluting firms’ environmental performance
Qiwen Dai, Ju He, Zhongyuan Guo +2
This study empirically evaluates the impact of China's 2012 Green Credit Guidelines on high-polluting firms using a panel dataset of A-share listed companies from 2006-2022. Applying a DID framework, it finds a 2.3-3.7 point improvement in …
Peer-reviewed🌍 GlobalJournalLatin American Legal Studies2026#Climate FinanceDOI
Acre's ISA Carbono: Examining Conflicts over Environmental Services in Amazon Conservation Policies
Artur Sgambatti Monteiro, Anne-Katrin Broocks
This paper analyzes Acre's ISA Carbono Program, a jurisdictional REDD+ framework, exploring convergences between Indigenous worldviews and Western climate mitigation. It examines benefit-sharing structures adapted to ART/TREES and the LEAF …
Peer-reviewedJournalInternational Journal of Science and Research (IJSR)2026#Energy TransitionDOI
Least-Cost Power Sector Transition in India to 2035: Integrating Marginal Abatement Costs, Tariff Dynamics, and Carbon Market Mechanisms
Arundhati Mukherjee
This paper analyzes India's least-cost power sector transition using Marginal Abatement Cost curves, real-time market signals, and the Carbon Credit Trading Scheme. It finds that renewables and demand response dominate negative-cost abateme…
Peer-reviewedJournalEnvironment and Planning E Nature and Space2026#Carbon AccountingDOI
Reduce, remove, avoid? Making a market for peatland carbon credits in the UK
Aneurin Merrill-Glover, James Palmer, Roosa Rytkönen +1
This article examines the categorical challenges faced by UK peatland carbon credits in emerging natural capital markets. Peatland restoration generates emission prevention credits, but market demand favors removal credits, hindering invest…
PreprintJournal of Korean Society of Environmental Engineers2025#Carbon AccountingDOI
Comparative Inventory Assessment of Greenhouse Gas Mitigation Technologies in the Cropland Sector and Policy Implications for Korea
Su-Heon Jang, Taeyoung Kim, Seong-Jik Park
This study compares GHG mitigation technologies and their integration into national inventories across eight countries, including Korea, Japan, and the US. Japan and the US have advanced Tier 2-3 inventory structures with country-specific e…
Preprint🌍 GlobalIndian Journal of Corporate Governance2025#ESGDOI
Corporate Sustainability Performance vis-à-vis ESG Disclosure and R&D: Does It Matter to Influence Corporate Performance—Evidence from India
N. Narsa Goud
This study examines the impact of ESG disclosure and R&D investment on financial performance for Indian listed firms. Using panel data models, it finds that overall ESG disclosure positively correlates with ROE, ROA, and Tobin's Q. Environm…
Peer-reviewed🌍 GlobalJournalEnergies2026#Energy TransitionDOI
Energy Consumption, Decarbonization Pathways, and Renewable Energy Integration in the Mining Industry: A System-Level Review
Julien Roemer, Baby-Jean Robert Mungyeko Bisulandu, Daniel R. Rousse +3
The mining industry is energy-intensive and fossil-fuel dependent. This review analyzes energy consumption patterns and decarbonization pathways including electrification, hybrid systems, renewables, and storage. Case studies from Canadian …
Preprint🇪🇺 EuropeFinancial Internet Quarterly2025#ESGDOI
Evaluating ESG practices and financial impacts: A comprehensive analysis of leading european enterprises under CSR Europe’s framework
Gabriela Dubcová, Emil Velinov, Martina Kosikova
This study investigates ESG integration in large European enterprises under CSR Europe, analyzing ESG behaviors via seven criteria. It finds environmental strategies significantly impact revenue but reveals disparities in ESG integration. T…