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-reviewedJournalRIGGS: Journal of Artificial Intelligence and Digital Business2026#ESGDOI
Pengaruh Pengungkapan Sustainability Report Terhadap Biaya Modal Dengan Sustainability Assurance Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Yang Terdaftar di Bei
Iwi Monica, Dewi Anggraini, Indrawati Mara Kesuma +1
This study analyzes the effect of sustainability report disclosure (environmental, social, governance aspects) on cost of capital, with sustainability assurance as a moderating variable, for 10 manufacturing firms listed on the Indonesia St…
Peer-reviewed🌍 GlobalJournalSustainable Development2026#AI × ESGDOI
Internal Audit Competency, Audit Function Maturity, and
ESG
Assurance Engagement: Evidence From a Machine Learning Approach
Mohamed Sheta, Bassam A. Ibrahim, M. Osman +2
This study uses machine learning to examine how internal audit competency and maturity affect ESG assurance engagement. Findings show that competency is the most influential factor, outweighing structural maturity. The model explains 50.97%…
Peer-reviewedJournalInternational Journal of Scientific Research in Humanities and Social Sciences2026#Transition FinanceDOI
Sustainability-Linked Financing (SLF) and ESG Assurance Redefining Funding Design in Business Restructuring
Dr. Divyesh Patel
This paper explores the transformation of business restructuring finance from a traditional focus on liquidity and leverage to a sustainability-integrated capital framework. It examines how sustainability-linked financing instruments embed …
Peer-reviewedJournalDiscover Sustainability2026#Disclosure InfrastructureDOI
The mediating role of trust in bridging the ESG assurance credibility chasm
N. Hoai
This study examines how the ESG Assurance Expectation Gap (ESG-AEG) affects stakeholder trust and report credibility. Based on a survey of 217 professional users in Vietnam, it finds that perceived performance deficiencies erode trust most …
Peer-reviewedJournalBalance : Jurnal Akuntansi dan Manajemen2026#ESGDOI
Pengaruh Sustainability Assurance, Regulasi Pemerintah, dan Tekanan Stakeholder terhadap Kualitas Laporan ESG di Pasar Modal Indonesia
Faaiqotun Nikmah Irsyani, Safira Permata Kristia Putri, M. Pandin
This study analyzes the effect of sustainability assurance, government regulation, and stakeholder pressure on ESG report quality of Indonesian listed firms (2020-2024). Using multiple regression, all three factors have significant positive…
Peer-reviewedJournalHydrology2026#AI × ESGDOI
Deciphering Urban Flood Drivers: An Explainable Machine Learning Approach to Vulnerability Assessment in Indonesian Catchments
Ahyahudin Sodri, G. B. Imasuly, Nuraeni Nuraeni +1
This study develops an explainable machine learning framework using XGBoost and SHAP to assess urban flood vulnerability across Indonesia. Integrating satellite and geospatial data, it computes a Flood Vulnerability Index (FVI) for 514 dist…
International Journal of Concrete Structures and Materials2026#OtherDOI
Integrated Life-Cycle and Multi-objective Optimization of Recycled Concrete with Rubber Particles and Recycled Coarse Aggregate for Low-Carbon Construction
Aijiu Chen, Zhi-Ling Xi, Jiang-Yu Zhan +1
This paper integrates life-cycle assessment with multi-objective optimization to design recycled concrete incorporating rubber particles and recycled coarse aggregate for low-carbon construction. It explores trade-offs between mechanical pe…
Peer-reviewedJournalBIO Web of Conferences2026#Energy TransitionDOI
Green port development as a blue economy catalyst: Integrating decarbonization policy and coastal economic resilience in Jakarta–Banten Archipelagic Ports
M. Simanjuntak, Tristanti, Suhartini +2
This study proposes an integrated Green Port–Blue Economy (GPBE) framework based on case studies of Tanjung Priok and Bojonegara ports in Indonesia. It identifies five building blocks: inclusive governance, shared infrastructure, skills cer…
Peer-reviewedJournalBusiness Strategy & Development2026#ESGDOI
Exploring the Nexus Between Corporate Social Responsibility and Sustainable Development: A Bibliometric Analysis
Trilochana Dash, C. Sahoo
This bibliometric analysis examines CSR and sustainable development research from 2003 to 2025. Using 2099 articles from Scopus and Web of Science, it reveals five development phases and highlights the growing importance of ESG reporting, s…
Peer-reviewedJournalBulletin of Kazakh Leading Academy of Architecture and Construction2026#CCUSDOI
INTEGRATION OF LIMESTONE WASTE PROCESSING AND CCU TECHNOLOGIES IN THE PRODUCTION BUILDING MATERIALS
I. Rustemov, D. Yelemes, K. Nauruzbayev +4
This study proposes an integrated approach combining limestone waste processing and Carbon Capture and Utilization (CCU) for decarbonizing building materials production. Material and carbon flow balance modeling shows that 85-95% of waste c…
Peer-reviewedJournalJournal of Risk and Financial Management2026#ESGDOI
Board of Directors’ Foreign Experience and Corporate Social Responsibility Disclosure: Empirical Evidence from Non-Financial Listed Firms in Vietnam
L. Le
This paper empirically examines the association between board members' foreign experience (education and/or work) and CSR disclosure among non-financial listed firms in Vietnam. Using 1,185 firm-year observations from 2015-2019, it finds a …
Peer-reviewedJournal«МЕМЛЕКЕТТІК АУДИТ – ГОСУДАРСТВЕННЫЙ АУДИТ»2026#ESGDOI
AUDIT AND EVALUATION OF THE EFFECTIVENESS OF ESG STANDARD IMPLEMENTATION IN THE BANKING SECTOR OF KAZAKHSTAN
Z. Turdieva, Zhanat Bulakbay, L. Baituova +1
This study audits and evaluates ESG standard implementation in four Kazakh banks (Halyk Bank, Bank CenterCredit, Kaspi Bank, ForteBank) using GRI, TCFD, and SASB frameworks. It compares ESG practices, identifies achievements and challenges,…
Peer-reviewed🇪🇺 EuropeJournalJournal of Risk and Financial Management2026#Disclosure InfrastructureDOI
Do ESG Disclosures Capture Systemic Sustainability Risks? Integrating Life Cycle Sustainability Assessment into ESRS-Based Sustainability Accounting
Radosveta Krasteva-Hristova, Biser Krastev
This study examines to what extent ESRS-based sustainability disclosures incorporate a life cycle perspective and proposes a conceptual model integrating Life Cycle Sustainability Assessment (LCSA). Using qualitative comparative content ana…
Peer-reviewedJournalDinasti International Journal of Economics, Finance & Accounting2026#ESGDOI
Research Collaboration and Thematic Evolution in Green Accounting Disclosure and Sustainability Reporting: A Bibliometric Analysis
Lailah Fujianti
This study maps research collaboration and thematic evolution in Green Accounting Disclosure (GAD) and Sustainability Reporting (SR) using bibliometric analysis of Dimensions database publications (2021-2026). Co-occurrence and co-authorshi…
Peer-reviewed🇨🇳 ChinaJournalApplied Sciences2026#Carbon AccountingDOI
Life Cycle Assessment for CO2 Emissions and Mitigation Pathways During the Expressway Construction Phase: A Case Study in Central China
Shuqi Xue, Qianzhong Xiang, Yuanyuan Liu +3
This study conducts a fine-grained CO2 emission accounting for an expressway project in central China, identifying bridges/culverts as the hottest carbon hotspot, with material emissions dominating at 89.44%. It evaluates four mitigation te…
Peer-reviewedJournalManagement & Sustainability An Arab Review2026#ESGDOI
The role of ESG risk and sustainability assurance in shaping firms’ financing constraints
Erwin Saraswati, Nurul Kamilina Febriyanti Samal, Roshni Ann George +1
This study examines the relationship between ESG risk, sustainability assurance, and financing constraints for Indonesian firms from 2019-2023. Results show a marginal and counterintuitive association between ESG risk and the KZ index, whil…
Peer-reviewed🌍 GlobalJournalBlack Sea Journal of Engineering and Science2026#carbon_footprintDOI
A Multi-Criteria Decision-Making Framework for Evaluating the Carbon Footprint and Sustainability Performance of Digital Marketing Channels
Suat Okay
This study proposes a multi-criteria decision-making framework incorporating carbon footprint and energy consumption to evaluate digital marketing channels. Using CRITIC, MEREC, and WASPAS methods, the framework ranks five channels, with Em…
Peer-reviewed🌍 GlobalJournalZenodo (CERN European Organization for Nuclear Research)2026#Carbon AccountingDOI
HIGH Horizons - Evaluation of the carbon footprint of mitigation interventions and health co-benefits in health facilities
Fortunate Machingura, Eline Holvoet, Christine Chawhanda +12
This paper evaluates the carbon footprint and health co-benefits of mitigation interventions (solar, efficient lighting, refrigerant replacement, etc.) implemented in health facilities in Kenya, South Africa, and Zimbabwe. Using facility-le…
Peer-reviewed🌍 GlobalJournalZenodo (CERN European Organization for Nuclear Research)2026#Carbon AccountingDOI
Carbon Footprint and Crop Residue Valorization in African Agroecological Systems: An Integrated Life Cycle Assessment
Diana Alexandra Murcia-Velasco, Correa-Guimaraes Adriana, Saa Dittoh +1
This study conducts a life cycle assessment of major African crops (maize, sorghum, millet, rice) and evaluates three residue management scenarios: open burning, bioenergy pellet production, and bio-based brick incorporation. Results show t…
Peer-reviewed🌍 GlobalJournalZenodo (CERN European Organization for Nuclear Research)2026#Energy EfficiencyDOI
HIGH Horizons - Evaluation of the carbon footprint of mitigation interventions and health co-benefits in health facilities
Fortunate Machingura, Eline Holvoet, Christine Chawhanda +12
Climate change threatens health, and healthcare systems are significant greenhouse gas emitters. This study evaluates carbon mitigation interventions (solar power, efficient lighting, refrigeration, refrigerants, reflective paint, tree plan…
