GX Research Hub · English
GX & Decarbonization Research
This page provides an English interface to the gxceed GX paper corpus. The corpus aggregates papers from 14 contributing 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.
Peer-reviewed🇺🇸 USAJournalEmerging markets finance & trade2026#AI × ESGDOI
When Climate Meets Capital: How Climate Risk Constrains Corporate Finance
Dandan Song, Q. Truong, Ha-Oanh Vu +2
Using U.S. firm data from 2002-2023, this paper examines the causal impact of climate risk on corporate financial constraints, combining text-based climate risk measures with carbon intensity. Transition risks significantly tighten financin…
Peer-reviewed🇨🇳 ChinaJournalJOM2026#Energy TransitionDOI
Research on Aluminum Extraction via Mineral Phase Reconstruction by Calcification Roasting of Low-Aluminum Coal Fly Ash
Siyao Liu, Xuheng Liu, Fenglong Sun +2
This paper investigates aluminum extraction from low-aluminum coal fly ash via calcification roasting to reconstruct mineral phases. It contributes to resource recovery and waste reduction, supporting circular economy and resource efficienc…
Peer-reviewed🇨🇳 ChinaJournalProceedings Computer Science2026#Energy TransitionDOI
A CGE modeling framework with refined energy sector representation for energy strategy analysis in China
Binghao He, Qin Wang
This study develops a CGE model with detailed energy sector representation to analyze China's energy transition toward carbon peak and neutrality. Distinguishing fuel and material uses, it calibrates with a 2017 SAM and simulates to 2035, r…
Peer-reviewed🇪🇺 EuropeJournalBusiness Strategy and the Environment2026#ESGDOI
From Compliance to Commitment: How Integrated Corporate Architecture Shapes Environmental SDGs Disclosure. An Explanatory Study of Italian Companies
Adriana Rossi, Maria Federica Izzo, Riccardo Tiscini
This empirical study examines Italian companies in environmentally sensitive industries (2018-2023) to identify drivers of environmental SDGs disclosure in non-financial reports. Findings show that sustainability committees with experts, st…
Peer-reviewed🌍 GlobalJournalPractical Applications2026#ESGDOI
Snapshots of From Uncertainty to Resilience: How ESG Scores Moderated Market Capitalization Shocks amid the Russian Invasion of Ukraine
Derived from original PMR research written by Kristjan Jespersen, Katryn Pasaribu, Andreas Gonzalez Elsgaard, and Jonas Aastrup Nielsen using AI and an editor
During Russia's invasion of Ukraine, firms with higher ESG scores, especially environmental and social, experienced greater market-capitalization resilience. Governance scores showed no significant protective effect. Investors can use ESG a…
Peer-reviewedJournalInternational Journal of Scientific Multidisciplinary Research2026#ESGDOI
The Effect of Sustainability Reporting on Firm Value with Institutional Ownership as a Moderating Variable: Evidence from Consumer Non-Cyclicals Companies Listed on the Indonesia Stock Exchange (2019-2023)
Muhammad Luthfi, Raden Roro Karlina Aprilia Kusumadewi, Imam Ghozali
Analyzing 37 consumer non-cyclical firms listed on the Indonesia Stock Exchange (2019-2023), this study finds that sustainability reporting disclosure has a negative and significant effect on firm value. Low institutional ownership fails to…
Peer-reviewed🇪🇺 EuropeJournalSustainability2026#Disclosure InfrastructureDOI
Sustainability Reporting in Romania Under the CSRD and ESRS: An Exploratory Multiple Case Study of Listed Companies
Raluca Guse, Cătălina Gorgan, Elena-Mariana Glăvan +2
This exploratory multiple case study analyzes sustainability statements of six top Romanian listed companies under CSRD and ESRS for FY2024-2025. Using a 70-item coverage index and qualitative reading, it finds that disclosure coverage is s…
Peer-reviewed🇺🇸 USAJournalAntipode2026#ESGDOI
Critical University Sustainability Studies: Evaluating STARS Reporting as Depoliticized Environmental Pseudo‐Activity
Kai Bosworth, Jesse Goldstein, Ben Haskett +1
This paper critically examines how university sustainability initiatives depoliticize environmental action and exclude radical possibilities. It analyzes over 700 'points of distinction' from AASHE's STARS reporting and a case study of Virg…
Peer-reviewedJournalJournal of Accounting Business and Finance Research2026#ESGDOI
Corporate governance as a catalyst for sustainability reporting: Evidence from Indonesian listed banks
Sutarti Sutarti, Desi Efrianti, Moermahadi Soerja Djanegara +2
This study examines the influence of corporate governance on sustainability reporting (SR) in Indonesian listed banks using panel data from 2017-2022. Results show institutional ownership positively affects SR, managerial ownership negative…
Peer-reviewedJournalInternational Journal of Research Innovation and Practice2026#ESGDOI
The behavioural nexus of sustainable finance: how esg disclosures shape stakeholder perception and firm value in India
Neha Bansal, Dr. Abhishek Sharma
This study empirically demonstrates that ESG disclosure quality influences stakeholder behavior indirectly through perception (authenticity, psychological proximity, trust, risk perception), thereby affecting firm value. Based on survey dat…
Peer-reviewedJournalGreenation International Journal of Economics and Accounting2026#Transition FinanceDOI
Sustainability-Linked Disclosure Quality, ESG Transparency, and Sustainable Finance Governance in the Indonesian Banking Sector
Ratih Triutami Wijayanti, - Christoforus Dimas Junestisio, Maria Ariesta Utha
This study analyzes 2024 annual reports of three major Indonesian banks to assess sustainability-linked loan (SLL) disclosure quality. Disclosures are largely aggregated and narrative, lacking quantitative KPIs and external verification, re…
Peer-reviewed🇨🇳 ChinaJournalSustainability2026#AI × ESGDOI
The Disclosure–Implementation Mismatch in Digital Transformation and Corporate ESG Rating: Evidence from China
Jiwei Song, Yang Bin Huang, Lianmei Zhu
Using panel data of Chinese A-share listed firms from 2013 to 2024, this paper finds a significant negative association between the disclosure-implementation mismatch in digital transformation and corporate ESG ratings. The mismatch proxy c…
Peer-reviewedJournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
How ESG Disclosure Creates Value: The Mediating Effect of ESG Performance and the Moderating Role of Sin Stock Sectors
Yongtak Kim, Taeyeon Oh
This study examines how ESG disclosure affects firm value, focusing on the mediating role of ESG performance and the moderating effect of sin stock sectors. Drawing on signaling theory, it argues that ESG disclosure creates economic value o…
Peer-reviewed🌍 GlobalJournalInternational Journal of Accounting Management Economics and Social Sciences (IJAMESC)2026#ESGDOI
CAN ESG DISCLOSURE AFFECT FIRM PERFORMANCE IN ASEAN COMPANIES?
Ridwan Wahyudi, Rahmawati Rahmawati, Setianingtyas Honggowati +1
This study examines the impact of ESG disclosure on firm performance (Tobin's Q) using panel regression on 332 firms from five ASEAN countries during 2020-2022. Overall ESG, environmental, and social scores show no significant effect, while…
JournalCorporate Governance and Sustainability Review2026#ESGDOI
Editorial: Sustainability at the crossroads—Governance, assurance, strategy, and human behavior
Iwan Suhardjo
Across 18 papers, this special issue finds that sustainability fails not from lack of commitment but from fragile mechanisms translating commitment into practice. It provides a foundation for research at the intersection of governance, regu…
Peer-reviewed🇪🇺 EuropeJournalAccounting and Auditing2026#AI × ESGDOI
Artificial Intelligence in Sustainability Assurance: Accounting Challenges, Audit Risks and a Conceptual Framework for ESG Verification
Radosveta Krasteva-Hristova, Vanya Georgieva
This conceptual paper systematically examines AI's role in sustainability assurance, identifying five value-adding domains: evidence extraction, criteria mapping, anomaly/greenwashing screening, external-data triangulation, and documentatio…
Peer-reviewed🌍 GlobalJournalMarine Science and Technology Bulletin2026#Energy TransitionDOI
An interval-valued Pythagorean fuzzy set-based multi-criteria decision-making model for evaluating decarbonization criteria in maritime transport
Muhammed Turğut, İpek GÜRSOY
This study evaluates decarbonization criteria in maritime transport using Interval-Valued Pythagorean Fuzzy AHP. Based on five experts' judgments, low-carbon equipment, shore power, emissions measurement/reporting, fleet modernization, and …
Peer-reviewedJournalJurnal Aplikasi Pelayaran dan Kepelabuhanan2026#Energy TransitionDOI
Reconstructing Maritime Human Resource Management Strategies in Response to Digitalization, Decarbonization, Automation, and Evolving Seafarer Competencies
Sugeng Marsudi, Dyah Agustin Widhi Yanti, Supangat Supangat
This study analyzes human capital resilience in the maritime industry to reconstruct HRM strategies for digitalization, decarbonization, and automation. Based on interviews with 30 informants, it identifies four key dimensions: digital adap…
Peer-reviewedJournalSuranaree Journal of Science and Technology2026#Energy EfficiencyDOI
AN APPROACH TO PRODUCTION SCHEDULING FOR REDUCING CARBON FOOTPRINT IN AN AGRICULTURAL TRANSPORT VEHICLE MANUFACTURING COMPANY: A CASE STUDY IN UTTARADIT PROVINCE
Chatchaphon Ketviriyakit, Adul Phuk-in
This study develops a mathematical model for production scheduling at an agricultural vehicle manufacturer in Thailand, aiming to minimize makespan and product carbon footprint (CFP). Using a local search heuristic, the model was validated …
Peer-reviewed🇪🇺 EuropeJournalPubMed2026#Carbon AccountingDOI
Carbon Footprint of Outpatient Cataract Surgery in Germany: Multicentre Analysis of Emission Sources, Variability, and Opportunities for Transparent Reporting.
Franka Wehrle, Hansjürgen Thomas Agostini, Karl Ulrich Bartz-Schmidt +15
This multicentre study quantified the carbon footprint of outpatient cataract surgery across ten German centres, finding an average of 14.09 kg CO2e per procedure. Disposable materials and sterilization dominate emissions, with significant …