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.
🌍 GlobalJournal2026#Carbon AccountingDOI
Reply on RC2
Cristóbal Galbán‐Malagón
Real-world measurements of methane, CO2, CO, and NOx emissions from natural gas cookstoves in 35 homes in Santiago, Chile, and 23 in Bogotá, Colombia, reveal methane emissions over six times higher than IPCC Tier 1 emission factors. Continu…
PreprintAccounthink : Journal of Accounting and Finance2025#ESGDOI
The Role of Accounting in Corporate Social Responsibility and ESG Disclosure
Eka Septariana Puspa, null Surya Anugrah, null Windy Permata Suyono +2
This study examines the critical role of accounting in enhancing the transparency and reliability of CSR and ESG disclosures. It identifies challenges and opportunities in integrating ESG metrics into accounting frameworks through case stud…
Preprint🌍 Global2025#ESGDOI
An Analysis of Enterprise Value Determinants in Public Companies with Asia Sustainability Report Rating (ASRRAT) in Indonesia
RAHMI Amelia, WIDYASTUTI Tri, DARMANSYAH
This study investigates determinants of enterprise value in Indonesian public companies recognized by ASRRAT. Using multiple linear regression on 31 firms from 2019-2023, it finds that board size, enterprise risk management, and social and …
🌍 GlobalJournal2026#Climate ScienceDOI
Reply on RC1
Cristóbal Galbán‐Malagón
Measured methane, CO2, CO, and NOx emissions from gas cookstoves in 35 homes in Santiago, Chile and 23 in Bogotá, Colombia. Found that real-world methane emissions (including continuous leaks and ignition emissions) are over six times highe…
🇪🇺 EuropeJournalRepository for Publications and Research Data (ETH Zurich)2026#Energy TransitionDOI
Deepen the value of flow batteries among storage alternatives for the sustainable transition of the European energy system
Georg Henke, Enrico Ampellio, Francesco De Marco
This study analyzes the competitive conditions for flow batteries in Europe's decarbonized energy system. With round-trip efficiency above 70%, lifetime over 20 years, and cost reductions, flow batteries could achieve 15% of European storag…
Preprint🌍 GlobalAsian Business Research Journal2025#ESGDOI
Transparency in Corporate Sustainability Reporting: Evaluating Metrics, Accountability, and Social Impact
Loso Judijanto
This study critically evaluates transparency in corporate sustainability reporting through a qualitative literature review of 80 articles and regulatory documents (2015-2025). Findings reveal persistent inconsistencies in ESG metric applica…
Preprint🌍 GlobalInternational Journal of Sustainable Business, Management and Accounting2025#GreenwashingDOI
Corporate Governance Disclosure and Corporate Governance Regulation: The Role of Investor Perceptions Towards Greenwashing
Porkas Sojuangon Lubis, Enika Diana Batubara, Chee Ann Lim
This literature review examines how corporate governance disclosure and environmental regulations shape investor perceptions of greenwashing. It finds that despite formal ESG regulations, enforcement gaps and inconsistent standards allow gr…
Preprint🇪🇺 EuropeAudit Financiar2025#ESGDOI
Compliance Assessments in Corporate Sustainability Reporting
Andra-Oana BURTESCU
This paper analyzes the degree of environmental information disclosure among companies listed on the Bucharest Stock Exchange (BET-NG index) from 2011 to 2023. The findings reveal a significant increase in reporting levels, demonstrating gr…
PreprintCNGATR Journal of Finance and Banking Review2025#ESGDOI
Mapping China's ESG Disclosure Research Evolution: A CiteSpace-Based Knowledge Visualization Analysis (2004-2024)
Fan Feifei, Asri Marsidi
This study systematically investigates the evolution of ESG disclosure research in China from 2004 to 2024 using CiteSpace bibliometric analysis of 1,039 publications. It identifies three developmental phases (emergence, steady growth, acce…
Preprint🌍 GlobalCorporate Social Responsibility and Environmental Management2025#ESGDOI
Sustainability Performance, National Culture, and Corporate Financial Performance
Jagjit Saini, Cari Burke‐Kolehmainen, Gaurav Kumar
This study uses AI-based TruValue Labs ESG data (SASB framework) with over 6,000 observations from 52 countries to examine the impact of national culture and legal origin on sustainability performance, and how they moderate the association …
Preprint🇪🇺 EuropeAmfiteatru Economic2025#ESGDOI
ESG Reporting and Systemic Risk: Evidence from European Markets
Lupu, Iulia, Hurduzeu, Gheorghe, Ţigu, Gabriela +2
This study analyzed the relationship between ESG reporting quality and systemic financial risk in European equity markets. A novel index evaluating reporting quality was developed using data from 600 STOXX Europe 600 companies from 2010-202…
PreprintInternational Journal of Innovative Research and Scientific Studies2025#ESGDOI
Sustainability auditing and reporting in Malaysia: Strengthening transparency, accountability, and corporate responsibility
Heba Mousa Mousa Hikal, Ayman Abdalla Mohammed Abubakr, Asaad Mubarak Hussien Musa +2
This study examines how sustainability audit functions improve transparency and accountability in Malaysian organizations. Using PLS analysis on data from 200 governmental entities, it finds positive correlations between independent audits …
🇪🇺 EuropeJournalZenodo (CERN European Organization for Nuclear Research)2026#Energy TransitionDOI
Pioneering Green Energy: Decarbonization Pathways for South Tyrol's Industrial Sector - RT3A.01 INEST Project
Matteo Giacomo Prina
This project develops an open-source industrial energy and emissions database for South Tyrol, Italy, downscaled from national to municipal level using public data. It evaluates techno-economic decarbonization options (heat pumps, electric …
PreprintSustainability2025#ESGDOI
Exploring How Corporate Maturity Moderates the Value Relevance of ESG Disclosures in Sustainable Reporting: Evidence from Bangladesh’s Developing Market
Saleh Mohammed Mashehdul Islam
This study investigates how corporate maturity (firm age and lifecycle stage) moderates the value relevance of ESG disclosures in Bangladesh, a frontier market. Using panel data on 86 listed non-financial firms from 2011-2024, the study fin…
Preprint🌍 GlobalPreprints.org2026#Energy TransitionDOI
Assessing the Contribution of Green Energy Transition, Technological Innovation, and Green Finance to Carbon Neutrality: Evidence from the BRICS Countries
Anjali Chaudhary, Nisa Vinodkumar, Sayeda Meharunisa +3
This study empirically assesses the contributions of green energy transition, technological innovation, and green finance to carbon neutrality in BRICS countries from 1990 to 2024. Using advanced panel econometric techniques, it finds that …
Preprint2025#ESGDOI
External Auditor Attributes and Sustainability Reporting: Evidence from Nigerian Banking Sector
Dr. Sulaiman Sabo, Dr. Sadiya Ahmed Almustapha
This study examines how external auditor attributes—firm size, tenure, and fees—affect sustainability reporting quality among listed Nigerian banks (2015–2024). OLS regression results show that higher audit quality significantly enhances th…
PreprintProblems and Perspectives in Management2025#ESGDOI
ESG practices maturity in Ukraine’s largest banks: Evaluation framework and insight
Larysa Antoniuk, Yuliia Strilchuk, Vladyslav Lavreniuk +3
This paper proposes a framework to assess ESG maturity in Ukraine's largest banks using a scoring methodology based on disclosure analysis (websites) and frequency analysis of ESG terms in annual reports. Findings show most banks are at pre…
🌍 GlobalDatasetZenodo (CERN European Organization for Nuclear Research)2026#Carbon AccountingDOI
Carbon stocks across Brazilian macro-ecosystems: ecological structure, methodological uncertainty, and implications for carbon accounting
Lara Oliveira Clemente, Igor Christian Vicente Silva, Rafael Dudeque Zenni
This study synthesizes 1,299 standardized records from 74 studies across six Brazilian macro-ecosystems to analyze carbon stock distribution and methodological uncertainty. It finds a clear ecological hierarchy in carbon storage, with humid…
PreprintRevista ft2025#Disclosure InfrastructureDOI
RELATÓRIOS DE SUSTENTABILIDADE E CONTABILIDADE: ESG NAS ORGANIZAÇÕES
Rita de Cássia Fonseca, Beatriz de Farias
This study analyzes the strategic role of sustainability reports in integrating ESG principles into corporate management. It finds that transparent reports improve stakeholder trust and performance, but identifies lack of global standardiza…
PreprintJurnal Ekonomi, Akuntansi, dan Perpajakan2025#ESGDOI
Analisis Penerapan ESG Reporting terhadap Nilai PT Indofood Sukses Makmur Tbk Periode 2020-2024
null Arka Nurafna Oktaviandy Wibowo, null Dwi Koerniawati
This study analyzes the impact of ESG reporting on firm value for PT Indofood Sukses Makmur Tbk from 2020-2024 using multiple regression. ESG disclosure positively and significantly affects Tobin's Q (β=0.018, p<0.001), with the Social comp…