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.
Preprint2026#Carbon AccountingDOI
Effects of Carbon Emission Disclosure on Corporate Sustainability in Indonesian Chemical Companies
Tunggala, Dina, Noviana, Fitria, deviarti, holly
This study analyzes the effect of carbon emission disclosure on corporate sustainability for 16 Indonesian chemical companies listed on the Indonesia Stock Exchange. Using content analysis and simple linear regression, the results show that…
PreprintmLAC Journal for Arts, Commerce and Sciences (m-JACS) ISSN: 2584-19202026#ESGDOI
<b>THE ESG–PROFITABILITY NEXUS: GREEN LENDING PRACTICES IN THE INDIAN PRIVATE BANKING SECTOR</b>
null Madhuri N P, null Thamotharan A
Analyzes green lending, ESG disclosure, and financial performance in four Indian private banks (FY2018-23). Green loans remain under 1.5% of advances, but disclosure quality improved after SEBI's BRSR framework. No strong short-term correla…
PreprintInternational Journal of Economic and Business Research2026#ESGDOI
Systematic Literature Review: The Role of Internal Control Systems on Sustainability Disclosure
null Almira Yumna Putri, null Wirmie Eka Putra, Yuliusman Yuliusman +1
This systematic literature review (2016-2025) examines the role of internal control systems in sustainability disclosure. It finds that internal control has evolved from compliance to a strategic tool, and its integration with ESG strategie…
Preprint2026#ESGDOI
ANALYSIS OF THE EFFECT OF ESG DISCLOSURE ON FINANCIAL PERFORMANCE AND FIRM VALUE IN ENERGY SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE
Rosidawaty, Andika Mugi Gumilang, Tanti Septiani +1
This study examines the impact of ESG disclosure on financial performance (ROA, ROE, Tobin's Q) for 18 Indonesian energy companies (2020-2024) using multiple regression. Results show ESG disclosure significantly positively affects ROE but n…
Preprint🇺🇸 USA2026#AI × ESGDOI
TASR: A Trustworthy LLM-based Framework for TCFD-Aligned Sustainability Report Analysis
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…
Preprint🌍 GlobalCrossref2026#ESGDOI
The differential effects of environmental, social, and governance disclosures on the cost of capital: Evidence from Jordanian industrial firms
Mohammad Shubita, Moade Shubita, Mohammad Alqam +2
Using panel data from 31 Jordanian industrial firms, this study examines the differential effects of environmental, social, and governance disclosures on the weighted average cost of capital (WACC). Results show no statistically significant…
Preprint🌍 GlobalCPA Publisher2025#ESGDOI
The (Quietly) Beating Pulse of ESG Accounting
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…
PreprintCrossref2026#AI × ESGDOI
Corporate Governance, Fintech Adoption, and ESG Disclosure in Saudi Banks
Syed Quaid Ali Shah, Walid Cheffi, Muhammad Nurul Houqe +1
This study examines how corporate governance affects ESG disclosure in Saudi listed banks, with fintech adoption as a mediating channel. Using panel data from 2015-2024, it finds that stronger governance positively influences overall ESG di…
Preprint🌍 Globalhttps://www.preprints.org/manuscript/202606.1131/v12026#AI × ESGDOI
Corporate FinTech Adoption and ESG Disclosure in Saudi Arabia: A Textual Analysis for Sustainable Growth
Durga Prasad Samontaray, Randheer Kokku, Najeeb Muhammad Nasir +1
This study examines the relationship between corporate FinTech disclosure and ESG reporting among Saudi non-financial firms (2021-2024) using textual analysis. It finds a positive association, especially with environmental disclosure, sugge…
PreprintKorean Journal of Life Cycle Assessment2026#Energy TransitionDOI
Marginal Abatement Cost Analysis of Wastewater Reuse Systems under Varying Renewable Energy Penetration and Operational Conditions
Seung Il Baik, Hana Kim
This study evaluates a wastewater reuse system (MBR+UF/RO) in Jeju using dynamic LCA and techno-economic assessment with hourly data. Nine scenarios combining renewable penetration (0-80%) and operational strategies (WWTP-coupled vs VRE-fol…
PreprintCompetitio2026#Climate FinanceDOI
Számviteli dimenzió a zöld és fenntartható pénzügyekben
Adrienn Veit, Elvira Böcskei
This study examines whether the accounting dimension appears in international literature on accounting treatment of green and sustainable financial instruments. From 1,721 Scopus-indexed articles, 165 relate to accounting, reporting, or dis…
Preprint🇪🇺 EuropeFinancial and credit activity problems of theory and practice2026#PolicyDOI
PUBLIC FINANCE AND DEBT POLICY IN THE CONTEXT OF MODERNIZATION OF THE EU ECONOMIC POLICY
Serhii Petrukha, Nina Petrukha, Roman Miakota +2
This paper analyzes the links between fiscal sustainability, debt policy, and economic modernization under the European Green Deal. It develops an integrated empirical model combining public debt, fiscal sustainability, and circular economy…
Preprint🌍 GlobalCrossref2026#Climate FinanceDOI
Green Bond Market Dynamics and Carbon Emission Reduction in Asian Economies: Decomposition Analysis of Sustainable Finance, E-Commerce Integration and Environmental Policy Effectiveness (2010-2022)
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…
Preprint🌍 GlobalCrossref2026#Climate FinanceDOI
Investor sentiment and its differential impact on sustainable finance markets:,A GARCH-MIDAS approach
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…
Preprint2026#AI × ESGDOI
Green Banking 5.0: An AI-Driven ESG and Climate Risk Framework for Sustainable Banking in India
Priya Ranjan
This study proposes a Green Banking 5.0 framework integrating AI analytics, ESG evaluation, climate-risk assessment, and carbon-conscious lending for sustainable banking in India. Using survey data from 120 customers and secondary sources, …
Preprint🌍 GlobalReimagining Tourism Finance: Technology, Sustainability, and Global Innovation ISBN: 97988988154312026#Transition FinanceDOI
Circular Economy and Smart Technologies: Revolutionizing Sustainable Tourism Finance for a Carbon-Neutral Future
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…
Preprint🌍 GlobalCrossref2026#Energy TransitionDOI
Economic Impacts of Sustainable Electrification
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…
PreprintCNCrossref2026#Transition FinanceDOI
Green Credit, Cash Flow Thresholds, and Sustainable Performance in Energy-Intensive Enterprises
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 …
PreprintSouth Asian Journal of Business Studies2026#Climate FinanceDOI
Greening portfolios: the role of self-determination and egoism in pre-adoption green investment decisions
Pooja Mehta, Saijal Gulati, Amarjit Kaur Passi
This study examines psychological factors influencing retail investors' pre-adoption attitudes and intentions toward green investments, using survey data from 540 investors in North India and PLS-SEM analysis. Findings show that autonomy, c…
Preprint🇪🇺 EuropeFinancial Markets, Institutions and Risks2026#Climate FinanceDOI
Financial Market Support for Green and Digital Energy Startups: The Role of Venture Capital Expenditures
Svitlana BILAN, Dmytro HALYNSKYI
Using a balanced panel of 37 European countries (2018-2023), this study examines how venture capital expenditures affect the creation and financing of green and digital energy startups. It finds significant positive effects with a two-year …