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🇪🇺 EuropeJournalManagement Decision2026#Disclosure InfrastructureDOI
The alignment of the financial sector with European sustainability reporting standards: a study of the Italian context
Fedele M.
This paper examines how the Italian financial sector aligns with European sustainability reporting standards (CSRD/ESRS), identifying practical challenges and adaptation strategies. It highlights gaps between current reporting practices and…
Peer-reviewed🇪🇺 EuropeJournalEuropean Company and Financial Law Review2026#ESGDOI
Sustainable Directors' Duties: European and French Perspectives in Light of the Omnibus I Simplification Package or the Dilemma of the Hare and the Tortoise
Malecki C.
This paper analyzes sustainable directors' duties from European and French perspectives, in light of the EU's Omnibus I Simplification Package. It uses the fable of the hare and the tortoise to illustrate the dilemma between regulatory comp…
Peer-reviewedJournalJournal of the Chinese Institute of Engineers Transactions of the Chinese Institute of Engineers Series A2025#ESGDOI
Environmental initiative contents and performance of construction firms
Chang A.S.
This paper analyzes the relationship between the content of environmental initiatives and performance in construction firms. It does not specifically address GX frameworks like TCFD or ISSB and is positioned as general sustainability resear…
Peer-reviewedJournalJournal of Applied Accounting Research2025#ESGDOI
Integrating environmental, social and governance disclosures factors in investment efficiency: a systematic literature review
Owino F.J.O.
This paper provides a systematic review of literature on how environmental, social, and governance (ESG) disclosure factors are integrated into investment efficiency. It synthesizes findings on the role of ESG information in investment deci…
Peer-reviewed🌍 GlobalJournalGreen Finance2024#ESGDOI
The causation dilemma in ESG research
Williams Z.
This paper examines the methodological challenges in establishing causal relationships in ESG research. It discusses common pitfalls such as conflating correlation with causation, endogeneity, and omitted variable bias, and argues for the n…
Peer-reviewedJournalSustainable Production and Consumption2023#EV & TransportDOI
A feasibility analysis on adopting electric vehicles in the short food supply chain based on GHG emissions and economic costs estimations
Galati A.
This paper analyzes the feasibility of adopting electric vehicles (EVs) in short food supply chains, evaluating both GHG emission reductions and economic costs. It compares EVs with conventional vehicles and identifies conditions for practi…
Peer-reviewedJournalHse Economic Journal2019#Carbon PricingDOI
Energy taxes and their contribution to greenhouse gas emissions reduction
Stepanov I.
This paper analyzes the impact of energy taxes on greenhouse gas emission reductions, examining the effectiveness of carbon pricing through tax systems and providing policy recommendations.
Peer-reviewed🇪🇺 EuropeJournalEnergy and Buildings2023#Energy EfficiencyDOI
Renovation assessment of building districts: Case studies and implications to the positive energy districts definition
Guarino F.
This paper examines renovation assessment methods at the building district level and derives implications for the definition of Positive Energy Districts (PED). Through multiple case studies, it analyzes the effects of energy efficiency imp…
Peer-reviewed🇪🇺 EuropeConferenceEeeic 2016 International Conference on Environment and Electrical Engineering2016#Energy EfficiencyDOI
Load match and grid interaction optimization of a net zero energy building through electricity storage: An Italian case-study
Ferraro M.
This paper presents an optimization of electricity storage operation for a net zero energy building (NZEB) in Italy, focusing on improving load matching and grid interaction. Simulation results show that optimal storage management increases…
Peer-reviewedJournalBusiness Strategy and the Environment2026#Energy TransitionDOI
Navigating the Net Zero Transition: Towards Improved Effectiveness of Corporate Decarbonization Strategies
Schenzle L.
Analyzes the effectiveness of corporate decarbonization strategies in achieving net zero targets, identifying challenges and solutions for improved implementation.
Peer-reviewedJournalSustainability2026#ESGDOI
Unlocking Value: Exploring the Role of Intellectual Capital in CSR and the Financial Performance of Philippine-Listed Companies
E. B. Mutuc, Laurence C. Espino
This study examines the relationship between CSR and financial performance (ROE) in Philippine-listed firms, focusing on the moderating role of intellectual capital components (human, structural, and capital employed efficiency). Using pane…
Peer-reviewed🌍 GlobalJournalSustainability2026#Carbon AccountingDOI
Measuring Environmental Exposure Beyond ESG Ratings: A Transparent Sector-Based Carbon-Exposure Measure and Firm Profitability Across Six Developed Markets
Mashael Bakhit, Fawwaz Alrwabdah, Ahmad Alomari +3
This study proposes a transparent, reproducible sector-based carbon-exposure measure using only public industry classifications, avoiding ESG rating divergence. Analyzing 3067 firm-year observations across six developed markets (2021-2025),…
Peer-reviewedJournalMENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi2026#ESGDOI
The Effect of ESG Ratings on Bank Leverage Evidence From Non-Financial Sector Companies Listed on Indonesia Stock Exchange (IDX) in 2022-2024
Jevin Meichael Chiang
This study examines the effect of ESG ratings on bank leverage among 46 non-financial firms listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024, using Bloomberg ESG scores and panel data regression. The results show a positive bu…
Peer-reviewedJournalJournal of Enterprising Communities: People and Places in the Global Economy2026#circular_economyDOI
Driving sustainable lifestyles: the influence of upcycling on LOHAS consumer decision-making
Gaurav Soin, Navita Nathani, Silky Vigg Kushwah +1
This study extends the theory of planned behavior (TPB) to examine upcycled product purchase intentions among Indian LOHAS consumers. It finds that trust, transparency, and perceived risk significantly moderate the effects of circularity an…
Peer-reviewedJournalIntelligent Systems in Accounting, Finance and Management2026#AI × ESGDOI
Artificial Intelligence and Corporate Social Responsibility: A Systematic Review of Emerging Integration, Mechanisms, and Challenges
Woon Leong Lin, A. Ignasiak-Szulc
This systematic review (2013–2024) examines AI integration into CSR, identifying five empirical clusters and three generative mechanisms: datafication and auditing, algorithmic mediation of responsibility, and stakeholder salience reweighti…
Peer-reviewedJournalProblems of risk management in the technosphere2026#Climate ScienceDOI
A RISK-BASED METHODOLOGY FOR FORECASTING DAMAGES FROM EXTREMELY HAZARDOUS AIR POLLUTION FROM TRANSPORT IN SAINT-PETERSBURG
V. Lozhkin
This paper presents a risk-based methodology for forecasting damages from extremely hazardous air pollution from urban transport in Saint-Petersburg. It calculates external costs not compensated by market mechanisms, quantifying excessive a…
Peer-reviewedCNJournalSystems2026#AI × ESGDOI
Prediction of Financial Distress Risk for Green Enterprises from the Perspective of Climate Resilience
Haoying Niu, Qinzi Xiao, Mingyun Gao
This study uses text from annual reports of Chinese A-share listed green companies (2015-2024) to construct a climate resilience indicator via word frequency and sentiment analysis. It compares four ensemble learning models, finding that XG…
Peer-reviewedJournalAdvances in Environmental and Engineering Research2026#Carbon AccountingDOI
Integrating Climate Risk into Environmental Management Accounting: Institutional Pressures and Organisational Responses in Zimbabwe
Moses Nyakuwanika, M. Panicker
This study explores how organizations in Zimbabwe integrate climate risk into Environmental Management Accounting (EMA). Using institutional theory and sensemaking, it finds climate risk awareness is driven by global investors and standards…
Peer-reviewedJournalEnergies2026#HydrogenDOI
Solar Energy Generation: A Case Study of Integrated CSP and PV Technologies for Green Hydrogen Production
G. Caputo, I. Balog
This paper proposes a series-integrated CSP-PV hybrid power plant with thermal energy storage and an electrolyzer, operating under a grid-minimization strategy. It achieves 71% renewable penetration for green hydrogen production (1000 t/yea…
Peer-reviewed🌍 GlobalJournalTrending: Jurnal Manajemen dan Ekonomi2026#ESGDOI
Pengaruh Profitabilitas dan Kebijakan Dividen terhadap Nilai Perusahaan dengan Pengungkapan ESG Sebagai Variabel Moderasi
I Wayan Radika Putra, I Nyoman Sunarta
This study examines the effect of profitability and dividend policy on firm value with ESG disclosure as a moderating variable, using panel data from 15 Indonesian energy sector companies (2023-2025). Findings show profitability and dividen…