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.
🌍 GlobalJournal2026#PolicyDOI
Peer Review Report For: Digitalisation, Green Finance, and Innovation for Environmental Sustainability: Evidence from BRICS+T Economies [version 2; peer review: 3 approved with reservations]
Md Qamruzzaman, Abdulateif A. Almulhim, Abdullah A. Aljughaiman
Using advanced econometrics on BRICS+T time-series data, this study finds that digitalisation and green finance improve environmental sustainability by reducing CO2 emissions in the long run. It also reveals non-linear effects and supports …
Peer-reviewedJournalJurnal Semesta Ilmu Manajemen dan Ekonomi2026#ESGDOI
Pengaruh Pengungkapan Sustainability Report terhadap Nilai Perusahaan pada Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI)
Nur Iqra Kamaruddin, Intihanah, Fitriaman
This study analyzes the effect of sustainability report disclosure on firm value (Tobin's Q) using panel data regression for 33 manufacturing firms listed on the Indonesia Stock Exchange from 2022 to 2024. The results show that sustainabili…
Peer-reviewed🇪🇺 EuropeJournalSustainability2026#OtherDOI
Cost–Benefit Evaluation in Sustainable E-Commerce: Associations of eWOM with Purchase Intention and Self-Reported Expenditure
Manuel Jesús Sánchez González, Sergio Nieves-Pavón, Natalia López-Mosquera
This study examines how online reviews (eWOM) influence cost-benefit assessment in sustainable e-commerce, using data from 520 Spanish consumers. Positive eWOM increases perceived benefits, while negative eWOM increases perceived costs. Ben…
Peer-reviewed🇪🇺 EuropeJournalSustainability2026#Disclosure InfrastructureDOI
Benchmarking Sustainability Reporting in the Global Bicycle Industry: Institutional Pressures, Practices Adoption, and Standards Convergence
Beatriz Triane, Sandra Rafael, Margarida C. Coelho +5
This study benchmarks sustainability reporting in the global bicycle industry by analyzing 19 manufacturers' English reports. It finds strong convergence on the GHG Protocol (68%) and GRI Standards (53%), indicating normative isomorphism. E…
Peer-reviewed🇪🇺 EuropeJournalCorporate Social Responsibility and Environmental Management2026#AI × ESGDOI
Digitalization in Sustainability Reporting and Text Attributes of Non‐Financial Disclosure: Evidence From Italian Listed Companies
Francesco Sotti, Elettra Giulia Beatrice Bandi, Patrizia Tettamanzi
This study empirically analyzes how digitalization in sustainability reporting affects the textual quality (clarity, conciseness, tone) of non-financial disclosures among Italian listed companies. Against the backdrop of regulatory tighteni…
Peer-reviewedJournalJurnal Mutiara Ilmu Akuntansi2026#ESGDOI
Do Audit Quality, Audit Tenure, and ESG Disclosure Enhance Earnings Quality? The Conditional Role of Firm Risk
Maulina Diyah Permatasari, Vista Yulianti, Lutfia Dhiya Ulhaq
This study examines how audit quality, audit tenure, and ESG disclosure affect earnings quality, with firm risk as a moderator, using panel data from Indonesian non-financial firms (2021-2025). Findings show these factors reduce discretiona…
Peer-reviewedJournalInkubis Jurnal Ekonomi dan Bisnis2026#ESGDOI
Governance Pressure or Financial Performance? Debt Policy as a Moderator of ESG Disclosure in Indonesian Manufacturing Firms
MF Christiningrum, Aloysius Harry Mukti, Evy Roslita +2
This study examines determinants of ESG disclosure in 108 Indonesian manufacturing firms, finding profitability negatively affects disclosure while institutional ownership and firm size positively influence it, with debt policy showing no m…
Peer-reviewedJournalInternational Journal of Accounting and Information Management2026#ESGDOI
Does ESG-linked compensation moderate the executive opportunism driven by mandatory ESG disclosure regulation? Interceding role of audit efficacy and media attention
Rajesh Desai
Using a DID approach on 1,105 Indian listed firms, this study shows that mandatory ESG disclosure regulation curbs executive opportunism and improves financial reporting quality. Audit efficacy and media attention mediate this effect, and E…
Peer-reviewed🌍 GlobalJournalInternational Journal of Financial Studies2026#AI × ESGDOI
Unveiling Research Trends in ESG Disclosure in the Age of Digitalization and AI: A Systematic and Bibliometric Review
Ahlam El Ferrad, Aya Klaffa, Mohamed Oudgou +1
A systematic bibliometric review following PRISMA guidelines examines the link between digitalization, AI, and ESG disclosure using Scopus data. It finds 56% annual growth, concentration in China, and underrepresentation of Africa. Digitali…
Peer-reviewedJournalAdvances in Economics Management and Political Sciences2026#ESGDOI
The Impact of ESG Information Disclosure on Corporate Value: A Literature Review
Heng Lin
This review synthesizes empirical studies on ESG disclosure and corporate value, categorizing findings into positive, negative, and insignificant relationships. It identifies measurement and institutional differences as sources of conflicti…
Peer-reviewed🇪🇺 EuropeJournalPost-Communist Economies2026#ESGDOI
Measuring ESG disclosure by Bulgarian banks: evidence from a disclosure-based indicator framework
Stefan Atanasov Raychev, Daniela Bobeva
This study examines ESG disclosure across environmental, social, and governance pillars for all commercial banks in Bulgaria. Using 27 indicators, it finds divergence and clustering in reporting, with associations to bank size and ECB super…
Peer-reviewed🇪🇺 EuropeJournalMeditari Accountancy Research2026#Disclosure InfrastructureDOI
Global standards, local realities: institutional diversity and the adoption of sustainability auditing and assurance in Europe and Latin America
Andrea Rey, Antonella Francesca Cicchiello, Alejandro Terroba +1
This paper compares six countries (Spain, Italy, Germany in the EU; Argentina, Brazil, Chile in Latin America) to analyze how institutional voids and diversity shape the translation of global sustainability auditing and assurance (SAA) stan…
Peer-reviewed🇪🇺 EuropeJournalMeditari Accountancy Research2026#ESGDOI
Statutory auditors’ readiness for mandatory sustainability reporting assurance: an institutional logics perspective
Joanna Krasodomska, Ewelina Zarzycka
Under CSRD, sustainability reporting assurance becomes mandatory, and in some countries only statutory auditors can provide it. Surveying 283 Polish statutory auditors in 2024, this study finds that those ready to provide assurance are driv…
Peer-reviewedJournalInternational Journal of Advanced Trends in Computer Science and Engineering2026#Energy EfficiencyDOI
Reducing the Carbon Footprint of E-Government Systems in Kuwait: Sustainable Computing Strategies for Green Digital Transformation and Environmental Governance
(著者不明)
This study aims to reduce carbon emissions from e-government systems in Kuwait through sustainable computing strategies. Using mixed methods, it analyzes energy consumption of government IT and interviews stakeholders. Expected outcomes inc…
Peer-reviewedJournalAnimals2026#Supply ChainDOI
Multivariable Analysis of the Carbon Footprint of a Branded Beef Supply Chain Using Individual Animal Data and Carcass Characteristics
Riley O’Shannessy, Stephen Wiedemann
This study conducts a large-scale LCA of a branded beef supply chain in southern Australia, integrating individual animal data for the first time. Using data from 200 farms and 514,922 cattle, it calculates farm gate and processor gate carb…
Preprint🌍 Global2026#AI × ESGDOI
The carbon footprints of recipes in a health and wellbeing mobile app: a cross-sectional study (Preprint)
Esther Curtin, Kerry A. Brown, Elizabeth McGill +3
This cross-sectional study quantified greenhouse gas emissions of 205 AI-generated recipes from a health app using LCA data. Plant-based recipes had lowest emissions, while red meat recipes were over fourfold higher than seafood/poultry. Mo…
Peer-reviewed🌍 GlobalJournalScientific Reports2026#Climate ScienceDOI
Mechanical thresholds constrain global peatland carbon accumulation
Adilan W. Mahdiyasa, David J. Large, Matteo Icardi +2
Peatlands are vital carbon sinks, but their long-term accumulation may be constrained by mechanical instability. This study presents a fully coupled 2D model integrating ecohydrological and mechanical processes to assess mechanical limits t…
Peer-reviewedJournalHumanities and Social Sciences Communications2026#PolicyDOI
Decoupling carbon emissions from land use efficiency and its driving forces under carbon reduction goals
Xvlu Wang, Minrui Zheng, Xiaoyuan Zhang +5
This paper analyzes the decoupling of carbon emissions from land use efficiency under carbon reduction targets and identifies its driving forces. It clarifies mechanisms by which land use efficiency contributes to emission reductions, offer…
Peer-reviewedCNJournalApplied and Computational Engineering2026#Carbon AccountingDOI
Carbon Emission Accounting and Reduction Pathways in the Construction Stage of Road Engineering under the "Dual Carbon" Background
Zhenwang Yan
Under China's dual carbon goals, this study quantifies carbon emissions from road construction using LCA and emission factors. Material production dominates (65-75%), with asphalt and cement-stabilized aggregates as key contributors. Propos…
Peer-reviewedJournalEstuarine Coastal and Shelf Science2026#Climate ScienceDOI
Blue carbon stock loss and scenario-based potential emissions driven by dam-induced shoreline retreat in Marismas Nacionales, Mexico
Carlos Troche-Souza, Francisco Flores‐de‐Santiago, Luis Valderrama-Landeros
This study examines how dam-induced shoreline retreat in Marismas Nacionales, Mexico, leads to blue carbon stock loss and estimates scenario-based potential CO2 emissions. It highlights the link between ecosystem conservation and climate ch…
