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.
Peer-reviewed🇨🇳 ChinaJournalScientific Reports2026#AI × ESGDOI
Climate risk and corporate green innovation bubbles: evidence from Chinese listed enterprises
Xueqing Wang, Lang Wang
Using Chinese A-share listed firms from 2010-2023, this study shows climate risk exacerbates green innovation bubbles—a divergence between patent quantity and quality. Managerial myopia and financing constraints are key channels, while digi…
Peer-reviewed🇨🇳 ChinaJournalAsian Journal of Economic Modelling2026#BiodiversityDOI
Does reducing biodiversity impact improve ESG scores? Evidence from firm-level data
Vu Tuan Anh, Vu Thi Phuong Thao
Using firm-level data from Asian markets (2000-2024), this study finds that biodiversity impact reduction improves ESG scores by about 13.5%, with the strongest effect on the social pillar. Robust to IV and matching methods, the benefits ar…
Peer-reviewedJournalJIBEMA Jurnal Ilmu Bisnis Ekonomi Manajemen dan Akuntansi2026#ESGDOI
Pengaruh Pengungkapan Sustainability Reporting Berdasarkan GRI terhadap Cost of Equity pada Perusahaan Energi yang Terdaftar di BEI Periode 2020-2024
Nurhusnaini, Ayu Umyana, Khristina Yunita
This study empirically examines the effect of GRI-based sustainability reporting disclosures (economic, environmental, and social aspects) on the cost of equity for energy companies listed on the Indonesia Stock Exchange. Using panel data r…
Peer-reviewed🇪🇺 EuropeJournalJournal of Sustainability2026#Disclosure InfrastructureDOI
Retreat of European Mandatory Sustainability Reporting: What Value Remains for Companies Removed from the CSRD’s Scope?
Jørgen Kjøsen Lindgren
This perspective argues that companies removed from the CSRD's scope will still face stakeholder demand for sustainability information. Reporting under ESRS, especially double materiality, supports internal sustainability management, so rep…
Peer-reviewedJournalJurnal Akuntansi Perpajakan dan Auditing2026#ESGDOI
Pengaruh Mekanisme GCG, Kinerja Keuangan, dan Umur Perusahaan terhadap Pengungkapan Sustainability Report
Akhmad Faizhal, Ratna Anggraini, Muhammad Yusuf
This study analyzes the influence of independent commissioners, audit committees, profitability, and firm age on sustainability report disclosure among Indonesian energy companies. Using panel data regression, it finds that independent comm…
Peer-reviewedJournalJIBEMA Jurnal Ilmu Bisnis Ekonomi Manajemen dan Akuntansi2026#ESGDOI
Profitabilitas dan Sustainability Reporting Dalam Meningkatkan Kualitas Pelaporan Keuangan Melalui Ukuran Perusahaan
Afina Amalia, Nurul Aini
This study analyzes the impact of ROA and sustainability reporting on financial reporting quality, with firm size as a moderator, using data from Indonesian basic materials firms. Findings show that firm size strengthens the positive effect…
Peer-reviewedJournalJIBEMA Jurnal Ilmu Bisnis Ekonomi Manajemen dan Akuntansi2026#ESGDOI
Analisis Leverage, Sustainability Report, dan Profitabilitas Terhadap Nilai Perusahaan
Jenita Nur Ahadiah, Ira Wikartika
This study examines the impact of leverage, sustainability reporting, and profitability on firm value for metal and mineral companies listed on the Indonesia Stock Exchange (2021-2024) using multiple regression. Leverage has a significant n…
Peer-reviewedJournalInternational Journal of Islamic Economics2026#ESGDOI
<b>Integrating Islamic Business Ethics and Environmental Sustainability: Evidence of Green Accounting, Carbon Emission Disclosure, and Islamic Social Reporting Impacts on Firm Value</b>
Taufiq Andre Setiyono, Grace Tianna Solovida, Dessy Noor Farida
This study examines the impact of green accounting, carbon emission disclosure, and Islamic Social Reporting (ISR) on firm value for companies listed on the Jakarta Islamic Index 70 (JII70). Using regression analysis on 2023-2024 data, it f…
Journal2026#AI × ESGDOI
Peer Review Report For: Multi capital disclosure and sustainability performance in Bangladeshi financial institutions using Deep Machine Learning [version 1; peer review: 1 approved]
Md Qamruzzaman
Using panel regressions and a deep learning (MLP) model on 62 listed Bangladeshi financial institutions (2005-2023, 1,178 firm-years), this study finds that intellectual, human, and natural capital disclosures each positively and significan…
🇪🇺 EuropeDatasetZenodo (CERN European Organization for Nuclear Research)2026#AI × ESGDOI
Replication Package: Say-Do Gap in the Age of AI — External Media Verification of ESG Disclosure Quality and Firm Value in IBEX 35 Firms
Alfredo Merlet
This replication package constructs a Say-Do Gap Index for IBEX 35 firms (2019-2025) using a fine-tuned Spanish BERT (BETO) to detect unverified ESG commitments from media sources. It links the index to firm value (Tobin's Q, ROA, ROE) via …
Peer-reviewed🌍 GlobalJournalJournal of risk and financial management2026#ESGDOI
ESG Disclosure, Return, and Risk of REITs: Evidence from Thailand and Singapore Under Changing Interest Rate Conditions
Chaiyathad Phutthadet, Ausawatap Akartwipart
This study examines whether ESG disclosure (not performance) is associated with risk-adjusted performance of REITs in Thailand and Singapore, using a new 15-indicator ESG Disclosure Index on 43 REITs (215 REIT-year observations, 2021-2025).…
Peer-reviewedJournalZenodo (CERN European Organization for Nuclear Research)2026#ESGDOI
ESG Disclosure and Firm Value in Sharia Capital Markets: Evidence from Food and Beverage Firms in Indonesia
Aizzatut Tahiyya Nafisatul Muna, Nyata Nugraha, Iwan Budiyono
This study analyzes the impact of ESG disclosure on firm value (PBV) for 13 food and beverage firms listed on the Indonesian Sharia Stock Index (ISSI) from 2021-2024 using panel data regression. Results show that ESG disclosure simultaneous…
Peer-reviewedJournalJIBEMA Jurnal Ilmu Bisnis Ekonomi Manajemen dan Akuntansi2026#ESGDOI
ESG Disclosure, Capital Structure And Firm Value: Evidence From Indonesian Energy Sector
Tiara, Khristina Yunita, Syarif M. Helmi
This study examines the impact of ESG disclosure and capital structure on firm value for 39 Indonesian energy firms (2022-2024). It finds ESG disclosure has a negative significant effect, while capital structure has a positive significant e…
PreprintOSF Preprints (OSF Preprints)2026#AI × ESG
Power Below the Pedestal, The Conscious Surgical Floor: A Scoping Review of Sustainable Infrastructure for Minimizing Carbon Footprints and Optimizing Energy Usage in Operating Rooms
Sina Rostami, Muhammad Bilal, Mehrdad Taghipour
This scoping review systematically maps technologies and strategies to reduce energy use and carbon footprints in operating rooms, evaluating methods from HVAC optimization to AI-driven management. It identifies a gap in kinetic energy harv…
Journal2026#Energy TransitionDOI
Data-Driven Urban Logistics for Carbon Footprint Reduction: The Role of Parcel Pick-Up Points in Sustainable Last-Mile Delivery
Sirine Adsi
This paper examines the role of parcel pick-up points in reducing carbon footprint in last-mile delivery using data-driven urban logistics. It explores potential CO2 emission reductions through route optimization and consolidation.
Peer-reviewed🌍 GlobalJournalBritish journal of surgery2026#OtherDOI
TPW 9.18 Prospective Audit of Reducing Carbon Footprint in A District Hospital by Changing Internal Paper Referral into an Electronic System
Nour Ibrahim, Panna Patel
A prospective audit in a UK district hospital assessed replacing paper referral slips with an electronic system to reduce carbon footprint. Estimated 5g CO2e per sheet, totaling 2.6kg CO2e annually. A no-cost, easily implemented change with…
Peer-reviewed🌍 GlobalJournalBritish journal of surgery2026#Energy TransitionDOI
TPT 7.05 The Carbon footprint of Common Laparoscopic procedures: Streamlining Instruments and Cutting Emissions
Ramsha Khan, Qurrat Atif, Yawar Watali
This study estimates the carbon footprint and cost of sterilizing reusable surgical instruments in laparoscopic surgeries, finding that optimizing surgical trays could reduce emissions and costs by 70-80%. Based on usage patterns across 11 …
Peer-reviewed🌍 GlobalJournalZenodo (CERN European Organization for Nuclear Research)2026#OtherDOI
CARBON AND RESOURCE FOOTPRINTS OF LAYING HEN FARMS IN SAN JERÓNIMO, ANTIOQUIA: AN ECOLOGICAL ASSESSMENT
Juan Camilo Esteban Rodríguez
This study assesses the carbon and resource footprints of laying hen farms in Colombia and proposes circular economy strategies, such as using fish viscera as alternative protein in animal feed, to mitigate environmental impacts and enhance…
Peer-reviewed🇨🇳 ChinaJournalElectrochimica Acta2026#Energy TransitionDOI
Synergistic Integration of Bismuth‑Anchored Carbon Nanotube Network onto Carbon Felt: A Composite Electrode for High‑Performance Vanadium Flow Batteries
Kaiyue Zhang, Jinang Liu, Bin Feng +6
This paper proposes a composite electrode for vanadium flow batteries (VFBs) by integrating a bismuth-anchored carbon nanotube network onto carbon felt. The composite enhances electrical conductivity and electrochemical activity, potentiall…
🌍 GlobalJournalZenodo (CERN European Organization for Nuclear Research)2026#Carbon PricingDOI
Carbon Basis Risk and Proxy Hedging after Brexit
Wei‐Ta Fang
Brexit fragmented the EU-UK carbon market, creating a persistent carbon basis. Using auction data, the study shows proxy hedging removes only 0.3% of basis risk and about 30% of outright UK price risk, leaving ~€23.3/t annual residual risk …