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🌍 GlobalJournalDinasti International Journal of Economics Finance & Accounting2026#ESGDOI
The Effect of ESG Score on Financial Performance and Financial Distress with ESG Controversies as a Moderating Variable in ASEAN and Indian Emerging Markets
Stefanus Dimas R. Saputro, Enrique Griffin Imanuel Marbun, Elfriana Nely Royana Situmorang
Using 1,168 firm-year observations from 146 non-financial firms in Indonesia, Malaysia, the Philippines, Thailand, and India (2017–2024), this study tests whether ESG scores affect ROE and Altman Z″-Score, with ESG controversies as a modera…
Peer-reviewedJournalKompeten Jurnal Ilmiah Ekonomi dan Bisnis2026#ESGDOI
Pengaruh Sustainability Reporting, Non-Performing Financing, dan Capital Structure terhadap Nilai Perusahaan pada Subsektor Multifinance
Najwa Arofatullabibah, Siti Nur’aidawati
Using panel data from five Indonesian multifinance firms (2016–2025, 50 observations) and a fixed-effects model, this study tests how sustainability reporting, non-performing financing (NPF), and capital structure affect firm value. Sustain…
Peer-reviewedJournalIconic Research and Engineering Journals2026#ESGDOI
Sustainability Reporting Practices and the Pricing of Consumer Goods: Empirical Evidence from Manufacturing Firms in Lagos State, Nigeria
ADEGOKE Bolaji Paul, Oluwaseyi Ayodele ADEDIPE
Surveying 213 employees across 20 consumer-goods manufacturers in Lagos, Nigeria, this study examines how sustainability reporting practices affect product pricing. Reporting practices showed a moderate, significant positive relationship wi…
Peer-reviewed🇪🇺 EuropeJournalCorporate Social Responsibility and Environmental Management2026#Disclosure InfrastructureDOI
Visible Trends, Submerged Dynamics: A Multi‐Layered Science Mapping of Corporate Sustainable Development Goals Reporting
Marco Avenia, Simone Terzani, Paola Musile Tanzi
A bibliometric and science-mapping review of 121 articles (2015–2024) on corporate SDG reporting, overlaying bibliographic coupling with co-citation and co-word analysis. Using legitimacy, institutional and governance lenses, it finds insti…
Peer-reviewed🌍 GlobalJournalJOURNAL OF ACCOUNTING AND FINANCIAL MANAGEMENT2026#ESGDOI
Audit Committee Effectiveness and Sustainability Reporting in Emerging Markets: Evidence from Nigeria’s Listed Industrial Firms
Dauda. Madaki
Using panel data from five Nigerian listed industrial firms (2019–2023), this study examines how audit committee independence and meeting frequency affect ESG/sustainability reporting. Independence significantly improves sustainability disc…
Peer-reviewedJournalZenodo (CERN European Organization for Nuclear Research)2026#ESGDOI
SUSTAINABLE REPORTING AND FINANCIAL PERFORMANCE OF LISTED FIRMS IN NIGERIA
Magdalene Williams, Ngbomowa Moses (Ph.D.) Jonah
This study examines how environmental disclosure (EDI) and social sustainability reporting (SSR) affect ROA and ROE among listed Nigerian firms. Using ex-post facto design and multiple regression, EDI and SSR jointly show significant positi…
Journal2026#ESGDOI
Peer Review Report For: Sustainability Disclosure, Governance, and Corporate Performance: Evidence from Accounting- and Market-Based Measures [version 1; peer review: 1 approved with reservations]
(著者不明)
This is a peer review report on a study examining the link between sustainability disclosure, governance, and corporate performance using both accounting- and market-based measures. It received 'approved with reservations' status. No abstra…
Peer-reviewed🌍 GlobalJournalCogent Business & Management2026#ESGDOI
Do domestic and foreign institutional ownership shape the link between ESG disclosure and cost of debt? Evidence from the Indonesia Sharia Stock Index
Muhammad Arfan, Muhammad Putra Aprullah, Yossi Diantimala +1
Using 717 firm-year observations of non-financial firms on Indonesia's Sharia Stock Index (2018–2023), this study tests whether the ESG disclosure–cost of debt link varies by institutional ownership origin. Higher ESG disclosure is associat…
Peer-reviewed🇨🇳 ChinaJournalAsia Pacific Journal of Operational Research2026#AI × ESGDOI
Is More Transparency Always Better? The Dilemma of AI-enabled ESG Disclosure in Supply Chains with Information Distortion
Xiutian Shi, Yanan Chen, Shuai Liu
This paper uses a game-theoretic model to examine how AI-enabled ESG management reshapes operational decisions in a supplier-retailer supply chain with responsibility investment, information distortion, and consumer privacy concerns. The su…
Peer-reviewed🇨🇳 ChinaJournalScientific Journal of Economics and Management Research2026#Disclosure InfrastructureDOI
The “Assurance Gap” in ESG Information Disclosure in the Baijiu Industry: Current Status, Causes, and Countermeasures
Jian Zhou, Qing Li
Analyzing ESG reports from 15 listed Chinese baijiu firms, this paper documents an "assurance gap": only ~33.3% obtained third-party assurance, mostly limited-scope moderate/reasonable assurance by international TIC firms, with no accountin…
Peer-reviewedJournalBilancia Jurnal Ilmiah Akuntansi2026#GreenwashingDOI
GREENWASHING PADA PERUSAHAAN HIGH-PROFILE: PERAN MEDIA VISIBILITY, SUSTAINABILITY ASSURANCE, DAN ENVIRONMENTAL GOVERNANCE
Fitri Hikmawati, Dian Saputra
Using 120 firm-year observations from 40 energy and basic materials firms on the Indonesia Stock Exchange (2022–2024), this study tests how media visibility, sustainability assurance, and environmental governance affect greenwashing. It int…
Peer-reviewedJournalRiset2026#ESGDOI
EXTERNAL ASSURANCE QUALITY AND THE VALUATION OF SUSTAINABILITY PERFORMANCE
Yuliantari Astasuci Nalurita, Ula Restu Rafifah, Afif Musthafa +1
Using 87 firm-year observations from Indonesian listed firms (2022–2024), this study examines how ESG performance affects firm value and whether external assurance quality moderates this relationship. ESG performance significantly enhances …
JournalSTAX2026#Energy TransitionDOI
Forecasting and time-resolved life cycle assessment for maritime decarbonization
Ιωάννης Χάλαρης
This work develops a forecasting and time-resolved life cycle assessment (LCA) approach for maritime decarbonization. It aims to quantify GHG emissions of marine fuels and alternative pathways along a time axis to inform decarbonization dec…
Peer-reviewed🇪🇺 EuropeJournalJournal of Environmental Engineering2026#Carbon AccountingDOI
Comparison of Different Software Approaches to Carbon Footprint Analysis: Pilot Study Using a 3D-Printed Mold Insert Example
Michal Simon, Nikola Bednarova, Petr Hořejší
This study compared the carbon footprint of a 3D-printed mold insert using Ecochain Mobius and GaBi Sphera under the same TRACI 2.1 method. Despite identical methodology, stage-level results diverged sharply (transport 56.36%, recycling 50.…
Peer-reviewed🇨🇳 ChinaJournalProcesses2026#Energy TransitionDOI
From Process to Grid: Life-Cycle Carbon Footprint of Bio-e-methanol and Regionally Differentiated Power Mix Pathways Towards Carbon Intensity Targets in China
Shan Gu, Shenghao He, Li Yang +2
Using operational data from a Chinese methanol producer, this study performs a cradle-to-gate life-cycle carbon footprint assessment of bio-e-methanol. Electricity consumption dominates the footprint (76.6%), followed by steam (22.6%), maki…
Peer-reviewedJournal2026#Carbon AccountingDOI
Invisible Emissions: The Digital Carbon Footprint of Tourism Businesses and the Power of the Green Economy
Fatih Çallı, Didar SARI ÇALLI
This study estimates the digital carbon footprint of tourism businesses — indirect emissions from online booking, digital marketing, social media, and cloud computing — using activity-based calculations with literature emission coefficients…
JournalLecture notes in computer science2026#Carbon AccountingDOI
An Exploratory Study on Quantifying the Operational Carbon Footprint of Vessel Segmentation
Noémie Debroux, Mathéo Galuba, Antoine Vacavant
An exploratory study quantifying the operational carbon footprint of vessel segmentation, i.e. the emissions from compute used in training and inference. It contributes a method to measure the CO2 tied to AI workloads and highlights the tra…
JournalZenodo (CERN European Organization for Nuclear Research)2026#CCUSDOI
Supercritical Carbon Dioxide Curing Stresses and Microstructural Degradation
Mohamed Fayez. Elnagar, Structural Consultant & Certified Forensic Engineering Expert MSc, PMP, MCIArb, MASCE, MACI, M.AISC, M.ASTM, M.FIDIC, PhD
Injecting supercritical CO2 (sCO2) into fresh concrete can permanently store carbon while rapidly boosting early-age strength via calcium carbonate precipitation. However, maintaining sCO2 stability creates extreme pore pressures and non-un…
Peer-reviewed🌍 GlobalJournalNIU Journal of Management Sciences2026#Climate FinanceDOI
Insurance Sector Development and Carbon Dioxide Emissions in Nigeria
Osariemen Irabor Omoruyi - Aigbovo, Omoruyi Aigbovo
Using Nigerian annual data (2000-2024), this study applies ARDL to test how insurance sector development affects CO2 emissions. Insurance premium significantly reduces emissions in both short and long run, while penetration and density show…
🇪🇺 EuropeJournalORBi (University of Liège)2026#Energy Efficiency
Whole Life Carbon Assessment of Residential Building Renovation
Aurora Bertini, Shady Attia
This study presents a method for assessing whole-life carbon impacts of residential renovation at early design, combining building simulation with LCA to compare an unrenovated reference with six retrofit scenarios. Sensitivity and uncertai…
