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.
Preprint🇪🇺 EuropeBusiness Strategy and the Environment2025#GreenwashingDOI
Sustainability Reporting and Performance: Do Italian Companies Manage Their Narratives in Mandatory Settings?
Maria Chiara Demartini, Sara Trucco, Valentina Beretta
This paper examines the association between the tone of nonfinancial disclosure (NFD) and firms' nonfinancial performance in mandatory settings, focusing on Italian listed firms after the EU's NFRD. Analyzing reports from 2017-2023 using co…
Preprint2025#ESGDOI
CORPORATE SUSTAINABILITY DISCLOSURE AND EARNINGS MANAGEMENT PRACTICES OF PREMIUM BOARD COMPANIES LISTED ON THE NIGERIAN EXCHANGE GROUP (NGX)
IBRAHIM, Kamaluddeen Funsho Adisa, NDU, Mercy
This study examines the impact of corporate sustainability disclosure on earnings management among Premium Board companies listed on the Nigerian Exchange Group. Using data from 2014-2023, it finds that environmental disclosure significantl…
Preprint2025#ESGDOI
THE ROLE OF TRADE LAW IN SHAPING SUSTAINABLE BUSINESS PRACTICES
Singh, Simranpreet
This study examines how trade law influences sustainable business practices in India, analyzing WTO agreements, FTAs, and domestic policies. It finds gaps in policy coherence and enforceability, and advocates for integrated legal and policy…
PreprintGlobal Sustainability Research2025#Climate FinanceDOI
Decarbonization Dilemmas and Strategic Tensions in Nigerian Agri-Food Corporate Net-Zero Pledges
Amiru Lawal, null Umar Farouk Abdulkarim
This study examines the financial volatility implications of decarbonization in Nigerian agri-food firms. Analyzing 62 NGX-listed companies from 2018-2023, it finds that while emission reduction investments increase short-term earnings vola…
Preprint🇪🇺 EuropeCorporate Social Responsibility and Environmental Management2025#ESGDOI
Small but Impactful: The Growing Role of SMES in Sustainability and ESG Reporting
Valentina Minutiello, Patrizia Tettamanzi, Michael Murgolo
This study explores drivers of sustainability adoption and ESG disclosure among 196 Italian manufacturing SMEs using a mixed-methods approach and PLS-SEM. Results show corporate beliefs trump leader backgrounds, and sustainability accountin…
PreprintEuropean Economic Letters (EEL)2025#PolicyDOI
Tackling Climate Change: Building National Level, Realistic and Comprehensive Climate Targets Based on Materiality Reporting under the ESG framework
null Somasundaram L
This policy paper proposes a bottom-up framework for setting national climate targets using ESG materiality reporting, addressing fragmented governance and inconsistent standards. Using India as a case study, it critiques CSR and advocates …
Preprint🇺🇸 USASustainability2025#Scope 3DOI
Advancing Energy Transition and Climate Accountability in Wisconsin Firms: A Content Analysis of Corporate Sustainability Reporting
Hadi Veisi
This study analyzes sustainability reports of 20 Wisconsin firms using GRI indicators for energy and emissions. Results show consistent reporting of total energy and Scope 1 emissions, but limited disclosure of Scope 3, renewable sourcing, …
Journal2026#Renewable EnergyDOI
AI‐Driven Innovations in Solar Energy Systems and Climate Change Mitigation
Gandla Shivakanth, Ramakrishna Akella, V. Biksham +2
This paper reviews the growing role of AI in solar energy systems and climate change mitigation. AI models such as LSTM, CNN, Random Forest, and computer vision enable efficient solar power forecasting, panel tracking, predictive maintenanc…
Preprint2025#ESGDOI
The Impact Of Corporate Governance On Environmental And Social Scores Of Public Firms, Based On The Data From East African Community (Eac)
North American Academic Research
This paper examines how corporate governance affects environmental and social (E&S) scores of listed firms in the East African Community (EAC) using panel data from 2015-2024. Findings show board independence, gender diversity, and sustaina…
Preprint🇪🇺 EuropeProceedings of the International Conference on Business Excellence2025#ESGDOI
Quantifying Sustainability: An Empirical Analysis of ESG Integration in CEE Pension Funds
Răzvan Alexandru Rusu, Daniela Ioana Manea, Dorel Mihai Paraschiv
This study empirically analyzes ESG integration in Romanian pension funds. Using Sustainalytics ESG scores and equity holdings data, it finds a moderate correlation between ESG scores and portfolio performance, but limited explanatory power…
PreprintSGEM International Multidisciplinary Scientific GeoConference� EXPO Proceedings2025#ESGDOI
ASSESSING THE INSTABILITY RISKS IN THE GLOBAL ECONOMY AND THE MITIGATING ROLE OF SUSTAINABILITY REPORTING
Myrzabike Zhumabayeva, Sezim Yertayeva, Kundyz Madykhanova
This paper examines the mitigating role of sustainability reporting against global economic instability risks, including economic, climate, and social challenges. It analyzes current reporting practices of Kazakhstani companies, assessing a…
PreprintSustainability2025#ESGDOI
Redefining Corporate Social Responsibility: The Role of Strategic Communication Practices
Umaru Kargbo, Biju Terrence, Timothy B. Palmer
This paper conducts a systematic literature review of CSR communication using bibliometric analysis on 3513 documents from 1984-2024. It identifies four strategic clusters of CSR disclosure and thematic evolution towards ESG frameworks and …
Preprint🌍 GlobalSoedirman Accounting, Auditing and Public Sector Journal2025#ESGDOI
BRIDGING TECHNOLOGY AND SUSTAINABILITY: EMPIRICAL INSIGHTS INTO GREEN FINTECH-DRIVEN ACCOUNTING PRACTICES
Oman Rusmana, Wita Ramadhanti, Triani Arofah
This study quantitatively analyzes the impact of Green Fintech adoption on ESG performance, carbon disclosure, and circular economy practices among Indonesian listed companies. It finds that integrating digital financial solutions such as g…
Preprint🌍 GlobalInternational Journal of Research and Innovation in Social Science2025#ESGDOI
Comparative Analysis of ESG Performance among ASEAN Firms: Evidence from Malaysia, Singapore, Thailand, and Indonesia
Raja Adzrin Raja Ahmad, Wan Imran Daniel Aminurrashid, Siti Rahayu Sarman +2
This study compares ESG performance of firms in four ASEAN economies (Malaysia, Singapore, Thailand, Indonesia) from 2019 to 2023 using Refinitiv data on 758 listed firms. Thailand leads in average ESG scores and reporting uniformity; Indon…
Preprint🌍 Global2025#ESGDOI
Measuring the 'Social' Component of ESG: A Critical Review of Methodologies for Assessing the Financial of Employee Well-Being
IJMSRT
This paper critically reviews methodologies for measuring the 'S' in ESG, focusing on employee well-being and its financial impact. It compares frameworks like ISO 30414, GRI, and SASB, highlighting the lack of standardization and integrati…
PreprintInternational Journal of Accounting and Economics Studies2025#ESGDOI
Comprehensive Corporate Reporting in Emerging Economies: The Role of Political Connections and Corporate Governance in Indonesia
Yosefa Sayekti, Ririn Irmadariyani, Indah Purnamawati +5
This study examines how political connections and corporate governance affect comprehensive corporate reporting (CCR) in Indonesia. Strong governance promotes CCR, while political connections may hinder it. Findings offer insights for emerg…
Journal2026#PolicyDOI
Potentialities and challenges of clean energy generation in India in the context of climate variability/change: Ongoing programmes and long-term policy frame-works in the global visions of United Nations
Prakash Ray
This paper comprehensively analyzes India's clean energy progress and challenges. It explores national missions like the Solar Mission and Green Hydrogen Mission, while identifying barriers such as high capital costs, grid limitations, regu…
PreprintAdvances in Research2025#ESGDOI
Environmental, Social, Governance (ESG) Factors and Stock Price Performance of Listed Deposit Money Banks in Nigeria
Charles, Ogboi, Somtochukwu, Chikezie Akunna, Samson, Alalade Yimka,
This study examines the effect of ESG factors on stock price performance of 737 deposit money banks in Nigeria using panel data regression. Results show that ESG factors jointly significantly affect stock performance, with environmental and…
Preprint🌍 Global2025#ESGDOI
Correlation between corporate ESG score and financial performance
Peppes, Athanasios
This study analyzes the correlation between ESG scores and financial performance using a panel dataset of 11,328 EU and non-EU firms from 2001 to 2023. It finds that ESG improvements are modestly but significantly associated with long-term …
PreprintAmkop Management Accounting Review (AMAR)2025#GreenwashingDOI
Symbolic Interaction in Live Shopping: Consumption Ethics and Green Marketing from a Sustainability Accounting Perspective
Miftahul Jannah, Fitriani Fitriani, Alimuddin Alimuddin +1
This study examines how symbolic interactions in live shopping shape consumer perceptions of product value and green claims. It finds that sustainability labels often lack factual support, increasing greenwashing risk, and highlights a para…