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.
🌍 GlobalPreprintAsian Review of Accounting2025#ESGDOI
ESG performance and auditor scrutiny: does corporate sustainability drive more key audit matters?
Noor Adwa Sulaiman, Ardianto Ardianto, Nadia Anridho +2
This study examines the relationship between ESG performance and disclosure of key audit matters (KAMs) in ASEAN countries (Malaysia, Singapore, Thailand) from 2016-2022. Findings show a positive association: firms with higher ESG scores di…
🌍 GlobalPreprintJournal of Facilities Management2025#ESGDOI
Critical analysis of the barriers, drivers and key stakeholders of ESG reporting in public–private partnership projects: a systematic review
Caleb Boadi, Robert Osei-Kyei, Vivian WY Tam
This systematic review identifies seven barriers and six drivers for ESG reporting in public-private partnership (PPP) projects. Key barriers include insufficient understanding of ESG benefits, lack of standardized frameworks, and cost. Key…
🌍 Global📚 Peer-reviewed · JournalJournal of Agriculture and Ecology Research International2026#Renewable EnergyDOI
A Review of Energy Pellet Production from Agricultural Waste for Reducing Fossil Fuel Consumption
A. Tejasree, K. Ravi Teja, D. Lakshmi Lavanya +3
This review comprehensively analyzes energy pellet production from agricultural waste, covering feedstock characteristics, pelletization technologies, pretreatment methods, quality parameters, environmental impacts, and techno-economics. It…
🌍 GlobalPreprintJurnal Akuntansi dan Keuangan Indonesia2025#ESGDOI
ESG REPORTING AND MARKET CAPITALIZATION IN ASIA: THE ROLE OF NATIONAL CULTURAL VALUES
(著者不明)
This study examines the impact of ESG reporting on market capitalization and the moderating role of Hofstede's cultural values using panel data from listed firms in nine Asian countries (including Japan) from 2018-2023. Findings show a posi…
🌍 GlobalPreprintSinergi International Journal of Accounting and Taxation2025#ESGDOI
ESG Integration in Financial Accounting: Comparative Evidence and Policy Implications
Cruift Andika
This narrative review synthesizes trends, challenges, and policy implications of ESG integration into financial accounting. Frameworks like IFRS S1/S2, GRI, and SASB improve comparability but inconsistencies persist across regions and indus…
🌍 Global📚 Peer-reviewed · JournalInternational Journal of Drug Delivery Technology2026#Energy TransitionDOI
Digital Twins For Urban Mitigation: Modelling City-Wide Carbon Neutrality Scenarios Via High-Performance Computing (HPC)
Nilesh Patil, Balajee Maram
This paper proposes a framework integrating urban digital twins with high-performance computing (HPC) to model city-wide carbon neutrality pathways. It combines building energy, transport, renewable generation, and microclimate models, enab…
🌍 GlobalPreprint2025#ESGDOI
THE ROLE OF ESG REPORTING IN STRENGTHENING CORPORATE REPUTATION AND INVESTOR TRUST. THE CASES IN THE CAR INDUSTRY
MOLDIR SHAIMERDENOVA, OLGA UZHEGOVA
This paper theoretically and empirically analyzes how ESG reporting influences corporate reputation and investor trust in the automotive industry. Drawing on legitimacy and signaling theories, it proposes a 'Reputation-Trust Nexus' model, e…
🌍 GlobalPreprintCrossref2025#ESGDOI
Embedding ESG in Cost Accounting: A Simulation Framework for Financial Reporting and Transparency
Achintya Ghayal
This study simulates embedding ESG factors (carbon pricing, compliance costs, social investments) into cost accounting for manufacturing firms. Compared to conventional accounting, ESG adjustments increase reported costs by 20-30% and reduc…
🌍 Global📚 Peer-reviewed · JournalHydrogen2026#CCUSDOI
The Role of Electrofuels in the Decarbonization of Hard-to-Abate Sectors: A Review of Feasibility and Environmental Impact
Adamu Kimayim Gaduwang, Bassam Tawabini, Nasiru Salahu Muhammed
This review assesses electrofuels for decarbonizing hard-to-abate sectors (steel, chemicals, etc.) where electrification and direct hydrogen use are challenging. It analyzes production processes, energy demands, economics, and lifecycle GHG…
🌍 GlobalPreprintJournal of Lviv Polytechnic National University. Series of Economics and Management Issues2025#ESGDOI
CORPORATE SUSTAINABILITY REPORTING TRANSFORMATION: A CRITICAL VIEW ON LEGITIMACY THEORY
O. Tyvonchuk
This paper critically examines legitimacy theory in the context of the shift from voluntary to mandatory sustainability reporting under ESRS and IFRS S1/S2. It finds the theory remains relevant but has limitations, such as insufficient atte…
🇪🇺 Europe📚 Peer-reviewed · JournalZenodo (CERN European Organization for Nuclear Research)2026#Carbon PricingDOI
To make European climate policy work, we need to put a carbon price on imports
Emil Dimanchev
This opinion piece argues that for European climate policy to be effective, a carbon price on imports (CBAM) is necessary to prevent carbon leakage and ensure fair competition.
🌍 GlobalPreprintResearch Square2026#Energy TransitionDOI
Commonalities and differences in national pathways toward net-zero emissions
Anuj Pathak, Saritha Sudharmma Vishwanathan, Shinichiro Fujimori +47
This study compares and contrasts national pathways toward net-zero emissions across multiple countries, focusing on policy, technology, and socio-economic factors to identify commonalities and differences.
🌍 GlobalPreprintSinergi International Journal of Accounting and Taxation2025#ESGDOI
Harmonizing Corporate Reporting: A Narrative Review on ESG, IR, and Global Investor Perceptions
Sri Yanthy Yosepha
This narrative review evaluates the impact of ESG reporting and Integrated Reporting (IR) on the value relevance of corporate disclosures. Findings show that ESG and IR reduce information asymmetry and boost investor confidence. Challenges …
🌍 GlobalPreprintBusiness Ethics, the Environment & Responsibility2025#ESGDOI
Does Ethics Matter? The Moderating Role of Business Ethics in Corruption Management and <scp>ESG</scp> Disclosure in Asia
Tuan Nhat Pham, Yan‐Jie Yang
This study examines how corporate corruption management and business ethics influence ESG disclosure transparency in 663 Asian firms across 11 countries (2013-2023). Findings show that robust anti-corruption practices and strong ethical ori…
🌍 GlobalPreprintSustainability2025#ESGDOI
Human Capital to Implement Corporate Sustainability Business Strategies for Common Good
Sugumar Mariappanadar
This empirical study examines the role of high-performance sustainable work practices (HPSWPs) with sustainability characteristics in implementing ESG corporate sustainability strategies, grounded in strategic choice and sustainable HRM res…
🌍 GlobalPreprintEast Asian Journal of Multidisciplinary Research2025#Disclosure InfrastructureDOI
Integration of CSR and ESG into Corporate Strategies in Realizing Social-Environmental Accountability: Systematic Literature Review
Shely Dinar Thamara, Nurita Andriani, Muhammad Syarif
This paper provides a systematic literature review on integrating CSR and ESG into corporate strategies. It highlights that harmonization of global standards like ISSB, CSRD, and TCFD is transforming ESG from voluntary to mandatory disclosu…
🌍 GlobalPreprintIOSR Journal of Economics and Finance2025#ESGDOI
ESG Integration: Challenges, Opportunities, And The CFO’s Role
Dr. Daniel Murage Kinyua, UniAthena .
This paper examines the CFO's role in integrating ESG into business strategy, using case studies and secondary data. Findings show that high-ESG firms exhibit higher return on equity, and CFOs are central in translating ESG into financial r…
CNPreprintAgribusiness2025#ESGDOI
Towards Sustainable Agri‐Food Systems: The Role of Environment, Society, and Governance in Upgrading Export Quality
Ping Wei, Hongman Liu, Junbo Wang
Using matched data from Chinese listed agri-food companies and China Customs, this study finds that ESG performance positively impacts export product quality upgrading. The mechanisms include green technology innovation and brand reputation…
🌍 GlobalPreprintJournal of Financial Regulation and Compliance2025#Disclosure InfrastructureDOI
Regulatory technologies for enhancing sustainability compliance: a multivocal literature review
Golzarjannat, Anita, Gustafsson, Robin
This paper conducts a multivocal literature review of regulatory technologies (RegTech) for sustainability compliance, synthesizing academic and gray literature. It assesses RegTech capabilities such as real-time monitoring, predictive risk…
🇪🇺 Europe📚 Peer-reviewed · JournalJournal of Industrial and Business Economics2026#CCUSDOI
Green transition and decarbonization: the role of CCUS projects
Antonio Barchi, Marco Illich, Laura Rondi
This paper analyzes the IEA CCUS projects database (1990-2023) to examine why certain countries attract more projects, why projects concentrate in oil & gas, agrochemicals, and materials sectors, and how organizational choices affect deploy…