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🇨🇳 ChinaJournalEnergy Technology2026#Energy TransitionDOI
Next‐GenerationBattery Thermal Management: The Material Revolution, Intelligent Control, and Sustainable Development
Dingle Zou, Xuelai Zhang, Jun Ji
This review integrates material, control, and sustainability dimensions of battery thermal management systems (BTMS). It identifies trade-offs in PCMs and AI control, and highlights the need for recyclable bio-based materials and physical v…
Peer-reviewedJournalJurnal Mutiara Ilmu Akuntansi2026#ESGDOI
Do Audit Committees and Institutional Ownership Constrain Earnings Management in Sustainability Reporting?
Jamian Purba, Dian Sulistyorini Wulandari, Salsabila Ameliani
This study examines whether audit committees and institutional ownership constrain earnings management in sustainability reporting, using panel data from Indonesian non-financial firms (2021-2025). Findings show that effective audit committ…
Peer-reviewedJournalWorksheet Jurnal Akuntansi2026#ESGDOI
Determinan Sustainability Report pada Perusahaan Consumer Non-Cyclicals di Indonesia
Alfelia Zahra Afni
This study analyzes the influence of audit committee, foreign ownership, and media coverage on sustainability report disclosure, and examines whether employee pressure moderates these relationships. Using panel data regression on 86 consume…
JournalThe International Conference on Sustainable Economics Management and Accounting Proceeding2026#ESGDOI
SUSTAINABILITY REPORTING, ENVIRONMENTAL, SOCIAL, AND GOVERNANCETRANSPARENCY, AND MSME PERFORMANCE: A SYSTEMATIC LITERATUREREVIEW
Yulaikah, Eko Suyono, Puji Lestari
This systematic literature review examines research on sustainability reporting, ESG transparency, and MSME performance. It finds that sustainability reporting enhances transparency and accountability, while ESG transparency improves MSME p…
JournalThe International Conference on Sustainable Economics Management and Accounting Proceeding2026#ESGDOI
THE EFFECTS OF MEDIA EXPOSURE, ENVIRONMENTAL COSTS, AND ENVIRONMENTAL PERFORMANCE ON SUSTAINABILITY REPORT DISCLOSURE: THE MODERATING ROLE OF GOOD CORPORATE GOVERNANCE
Stevanus Adi Prasetya, Teguh Budi Raharjo, Fahmi Firmansyah
This study analyzes the effects of environmental cost, environmental performance, and media exposure on sustainability report disclosure, with good corporate governance (GCG) as a moderator, among basic materials firms on the Indonesia Stoc…
JournalThe International Conference on Sustainable Economics Management and Accounting Proceeding2026#ESGDOI
Beyond Profit: Analyzing the Quality of GRI Standards-Based Sustainability Report Disclosures in the Indonesian Banking Sector in 2024
Elisabect, Tasha Nurmeilita, Eko Wiji Pamungkas +1
This study analyzes GRI-based sustainability report disclosure quality among 40 Indonesian banks in 2024. Average score is 64.72% (moderate), with environmental standards lowest (52.35%). State-owned banks outperform private ones, and bank …
Peer-reviewedJournalJurnal Semesta Ilmu Manajemen dan Ekonomi2026#ESGDOI
Pengaruh Perencanaan Pajak, Profitabilitas, dan Likuiditas terhadap Nilai Perusahaan: Peran Moderasi ESG Disclosure pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2020–2024
Avindha Hamidah, Ayu Fury Puspita
This study examines the impact of tax planning, profitability, and liquidity on firm value, with ESG disclosure as a moderator, using 70 Indonesian mining firms (2020-2024). Results show tax planning and profitability have no effect, liquid…
Peer-reviewedJournalEscalate Economics and Business Journal2026#ESGDOI
The Effect of ESG Disclosure, Leverage, Profitability, and Company Size on Audit Quality: An Empirical Study: Industrial Companies on the IDX 2023-2024
Hafid Baharudin Abdullah, Ni Nyoman Alit Triani
This study examines the impact of ESG disclosure, leverage, profitability, and firm size on audit quality for 52 Indonesian industrial firms (2023-2024) using binary logistic regression. Firm size positively and significantly affects audit …
Peer-reviewedJournalUmsida Repository (Universitas Muhammadiyah Sidoarjo)2026#ESG
THE IMPACT OF ESG DISCLOSURE, COMPETITIVE ADVANTAGE, AND CASH HOLDING ON FINANCIAL PERFORMANCE AND FIRM VALUATION
Eny Maryanti, Ayu Faizatul Machmuda
Using data from 50 Indonesian listed firms (2020-2024), this study examines the effects of ESG disclosure, competitive advantage, and cash holding on financial performance and firm value. Cash holding positively affects both; competitive ad…
Peer-reviewed🌍 GlobalJournalBusiness Strategy and the Environment2026#ESGDOI
Audit Committee and ESG Disclosure Quality: The Moderating Role of Female CEO Leadership
Mutalib Anifowose, Manirul Islam, Md Yousuf Ali +1
Using S&P 500 panel data (2010-2023), this study finds that stronger audit committee attributes improve ESG disclosure quality, especially in environmental and social dimensions, and that female CEO leadership amplifies this effect. Robust …
Peer-reviewedJournal2026#ESGDOI
Geopolitical Risk, ESG Strategy, and Environmental Disclosure in Indian Pharmaceutical and Chemical Industries
Sanketkumar Babubhai Vachhani, Dineshkumar Ramjibhai Chavda
This paper examines how geopolitical risk influences ESG strategy and environmental disclosure in Indian pharmaceutical and chemical industries. It explores the impact of geopolitical uncertainty on corporate sustainability practices and re…
Peer-reviewed🇨🇳 ChinaJournalFinance research letters2026#ESGDOI
Substance over symbolism: ESG disclosure, pricing efficiency, and firm market power
Huijuan Sun, Ziming Wang, Fengyuan Xi
This paper empirically examines how ESG disclosure affects stock price efficiency and interacts with firm market power. It suggests that substantive disclosure matters more than symbolic gestures, offering implications for market participan…
JournalThe International Conference on Sustainable Economics Management and Accounting Proceeding2026#ESGDOI
THE EFFECT OF ESG DISCLOSURE AND CARBON EMISSION DISCLOSURE ON COMPANY INVESTMENT DECISIONS: A STUDY OF THE ENERGY AND MINING SECTORS IN INDONESIA
Zakiyatun Fajariyah, Najmudin Najmudin
This study analyzes the impact of ESG disclosure and carbon emission disclosure on investment decisions in Indonesia's energy and mining sectors. Using panel data from LQ45-listed companies (2021-2024) and multiple linear regression, it tes…
Peer-reviewedJournalFinance research letters2026#ESGDOI
ESG and Financial Distress: The Role of Disclosure Quality in Predictive Accuracy
Florentina Iulia Voicila, Elena Urquía Grande
This paper examines how the quality of ESG disclosure affects the accuracy of financial distress prediction. It suggests that higher disclosure quality enhances the usefulness of ESG information as a signal of financial risk. The findings o…
JournalThe International Conference on Sustainable Economics Management and Accounting Proceeding2026#ESGDOI
THE EFFECT OF SUSTAINABILITY REPORT DISCLOSURE AND SUSTAINABILITY REPORT ASSURANCE ON FIRM VALUE: EVIDENCE FROM INDONESIAN FAST-MOVING CONSUMER GOODS (FMCG) COMPANIES DURING THE 2019–2024 PERIOD
Arifah Nur Inayah, Christina Tri Setyorini
Using panel data from 174 firm-year observations of Indonesian FMCG companies (2019-2024), this study finds that sustainability report disclosure positively and significantly affects firm value (PBV), while assurance does not. It suggests e…
Peer-reviewed🌍 GlobalJournalSustainability2026#AI × ESGDOI
GenAI-Based Carbon Footprint Feedback as a Decision Context: A Two-Layer Extended TPB Model for Renewable Energy Product Adoption
Tuğba Yeğin
This study examines how GenAI-based carbon footprint feedback (AI-CFB) influences consumer purchase intentions for renewable energy-powered products (REPPs). Analyzing 841 Turkish participants with PLS-SEM, it finds AI-CFB as an antecedent …
Peer-reviewed🇪🇺 EuropeJournalBMJ Open2026#Carbon AccountingDOI
Measuring the carbon footprint of clinical research activities: a scoping review of measurement tools and methods
Dylan Keegan, Lisa Brennan, Linda O’Neill +1
This scoping review synthesizes 25 studies measuring carbon emissions from clinical research activities. It finds a fragmented methodological landscape, with tools ranging from rigorous LCA databases to accessible calculators, and highlight…
DatasetZenodo (CERN European Organization for Nuclear Research)2026#Supply ChainDOI
Carbon, circularity and criticality: sourcing model and parameters
Bart Lahcen
This linear programming model integrates carbon, circularity, and supply risk in materials sourcing. It allocates a purchaser's requirement across supply routes, minimizing embodied carbon subject to caps on single-country exposure, recycle…
Peer-reviewed🇨🇳 ChinaJournalEnergy & environment materials2026#CCUSDOI
Three‐Dimensionally Interconnected Silver Nanowire Membrane for Efficient and Selective Electroreduction of Carbon Dioxide to Carbon Monoxide
Pengxiang Wang, Lei Wang, Haibin Tang +6
This study develops a self-supported 3D interconnected Ag nanowire membrane using an anodic aluminum oxide template, achieving efficient and selective electrochemical reduction of CO2 to CO with a maximum Faradaic efficiency of 97.28% and c…
Preprint🇨🇳 China2026#Carbon AccountingDOI
Hydroclimate controls when riverine organic carbon transport matters for terrestrial carbon accounting
Shengyue Chen, Georgios Blougouras, Markus Reichstein +7
Using a multitask deep learning model with 95,000+ observations, this study reconstructs daily riverine organic carbon transport across the contiguous US (1984-2023). Annual transport averages 13.8 Tg C/yr, about 1.9% of vertical NEE, excee…