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-reviewedJournalTourism and Hospitality2026#ESGDOI
How ESG Signals Shape Tourists’ Premium-Paying Behavior in Community-Based Homestays
Duangrat Tandamrong, Waraphon Klinsreesuk, Jakkawat Laphet +1
This study examines how international tourists' ESG perceptions affect their willingness to pay a premium for community-based homestays. Using PLS-SEM on data from 300 tourists in Thailand, it finds that ESG perception enhances trust and bo…
Peer-reviewedJournalJournal of Business, Social and Technology2026#ESGDOI
Analysis of the Relationship between Environmental, Social, and Governance (ESG) and Firm Value: A Systematic Review of Empirical Evidence in Indonesia
Dedi Hartono, W. Mawardi, Sugeng Wahyudi
This systematic review examines the relationship between ESG and firm value in Indonesia. Analyzing 20 empirical studies, it finds mixed results for Indonesian firms while international benchmarks show a consistent positive link. The study …
Peer-reviewedCNJournalSustainability2026#ESGDOI
Fostering the Digitalization–Greenization Synergy: Substantive ESG Improvement or Symbolic Disclosure? Evidence from China
Yuanyuan Wang, Mingzhe Yang, Shuoshuo Huang
Using Chinese A-share data from 2018-2024, this study empirically tests whether digital transformation drives genuine ESG improvement or merely symbolic disclosure. It finds that premium external assurance (Big 4 audits) is necessary to act…
Peer-reviewed🌍 GlobalJournalComprehensive Reviews in Food Science and Food Safety2026#OtherDOI
Artificial Intelligence for Food Packaging: A Life Cycle-Oriented Review of Material Performance, Functionality, Safety, and Sustainability.
Kehao Huang, Zhenhao Lin, Yixiang Wang +1
This review systematically analyzes AI applications in food packaging across the life cycle, covering material design, production, quality prediction, safety, smart labeling, and recycling. It proposes a framework linking AI paradigms to si…
Peer-reviewedJournalEnvironment and Security2026#Supply ChainDOI
Australian Critical Raw Materials in the Global Security–Sustainability Nexus
Susan Park, Oliver Summerfield-Ryan
This paper examines Australia's position in the global critical raw materials (CRM) supply chain for lithium, cobalt, and rare earths. It discusses the tension between security and sustainability goals, and Australia's resource liberalism t…
Peer-reviewed🌍 GlobalJournalPatient Safety in Surgery2026#OtherDOI
Balancing patient safety and sustainable healthcare for orthopaedic device utilization in resource-limited countries: insights from the REBOOT Study
E. Oladeji, Olorunnisola O. Olatide, Oluwafisayo Awi +47
A multinational survey of orthopaedic clinicians in LMICs reveals widespread reuse of reprocessed devices (80% for external fixators), with 55% used without quality testing. Poor governance, lack of guidelines, and traceability issues pose …
Peer-reviewed🌍 GlobalJournalProblems and Perspectives in Management2026#ESGDOI
Sustainability governance and CEO compensation in MENA firms
Amor Ayed
This study analyzes the impact of sustainability committee quality and external assurance quality on CEO compensation in listed firms across 13 MENA countries. It finds that board gender diversity weakens the positive effect of committee qu…
Peer-reviewed🇪🇺 EuropeJournalAudit Financiar2026#Disclosure InfrastructureDOI
The Evolution of Sustainability Reporting and Challenges of Financial Auditors
O. Bunget, A. Dumitrescu, Oana-Valentina Bezergheanu +2
This study examines the evolution of sustainability reporting in the Romanian energy sector from 2011-2024 using mixed methods including lexical frequency analysis, comparative evaluation, and SWOT. Results show a transition from voluntary,…
Peer-reviewedJournalCorporate Governance and Sustainability Review2026#ESGDOI
From governance to performance: How sustainability strategy mediates corporate sustainability success
Arie Pratama, Rina Fadhilah Ismail, Nanny Dewi Tanzil +2
This study examines how sustainability governance (sustainability committee and assurance) influences sustainability performance via sustainability strategy, using a sample of 255 listed firms from Indonesia, Malaysia, Singapore, and Thaila…
2026#Disclosure InfrastructureDOI
Tiga Standar Assurance dan Satu Tujuan Akuntabilitas: Mempersiapkan Diri untuk Assurance Keberlanjutan di Era ISSA 5000
Jalal, Wahyu Aris Darmono
This paper compares three sustainability assurance standards: AA1000AS, ISAE 3000, and ISSA 5000. It highlights that the new ISSA 5000, effective December 2026, requires companies to prepare their reporting systems, internal controls, and E…
Peer-reviewedJournalEconomic Sciences2026#ESGDOI
Reducing Information Asymmetry through ESG Communication : A Conceptual Framework for Consumer Trust and Financial Loyalty in the Indian Banking Sector
Khushboo Mogha, Smita Tripathi
This conceptual paper proposes a framework examining how ESG communication influences consumer trust and financial loyalty in the Indian banking sector. Drawing on signaling and stakeholder theories, it argues that transparent ESG communica…
Peer-reviewedJournalJurnal Semesta Ilmu Manajemen dan Ekonomi2026#GreenwashingDOI
The Paradox of ESG Performance in the Financial Sector: An ESG Review of Greenwashing Risks and Mitigation Strategies from the Perspective of Legitimacy Theory
Hendri Ka Utama, Yulia Saftiana
This systematic literature review (22 articles, 2020-2026) examines greenwashing in the banking sector through legitimacy theory. It finds that 86% of studies document systemic failures and symbolic compliance, while substantive mitigation …
Peer-reviewed🌍 GlobalJournalEconomics Ecology Socium2026#ESGDOI
From Triple Bottom Line Logic to ESG Operationalisation: Developing a Sustainable Business Model Framework for the Construction Sector
Jānis Butkevičs
This study develops a construction-tailored framework that translates ESG themes into an implementation architecture for sustainable business model innovation. It produces a VSME-aligned ESG theme structure, a Sustainable Construction Busin…
Peer-reviewedCNJournalAsian Journal of Accounting Research2026#ESGDOI
The impact of ESG performance on firm performance: the moderating role of audit quality – evidence from China
Yuanyuan Wang, Chaiyot Sumritsakun, Arunee Yodbutr +1
This study examines the impact of ESG performance on firm profitability in China and the moderating role of audit quality. Using 35,175 firm-year observations from 2015-2024, it finds a positive but moderate association between ESG scores (…
Peer-reviewedJournalJournal of Technology and Policy in Energy and Electric Power2026#ESGDOI
Process Gap Analysis and ESG Risk Prioritization Using the Best-Worst Method: Development of an APQC-Based Internal Audit Readiness Model in the Power Generation Utility Sectorness Model in the Power Generation Utility Sector
Muhammad Zemmy Zemmy Isnugroho, R. Setiyowati
This study develops an integrated process-based ESG audit priority model combining the APQC framework and Best-Worst Method (BWM) for the power generation utility sector. It identifies 'Operate Power Generation' and 'Manage Costs and Invest…
Peer-reviewed🌍 GlobalJournalBusiness Strategy & Development2026#ESGDOI
Tracing
ESG
and Cost of Capital Literature: A Triangulated Multi‐Method Approach With
TCCM
Lens
Sneha Gupta, M. Ojha
This study provides an integrated review of the ESG-Cost of Capital literature using bibliometrics, topic modeling, and systematic review. It maps the intellectual landscape, identifies five thematic clusters, and highlights theoretical and…
Peer-reviewed🇪🇺 EuropeJournalSustainability Accounting, Management and Policy Journal2026#Disclosure InfrastructureDOI
Navigating regulatory ambiguity: evolving challenges and the sustainability expectation gap in assurance under the corporate sustainability reporting directive
John W. Laub, Marcel Steller
This paper examines how auditors navigate double materiality under the EU's CSRD, based on 17 interviews in Germany and Austria. It introduces the Sustainability Expectation Gap (SEGAP) to explain legitimacy tensions, finding that regulator…
Peer-reviewedJournalAccounting & Finance2026#ESGDOI
Global State of Play for Extended Sustainability Disclosures, Performance, and Assurance—Insights From Cross‐Country Benchmarking
Kim Kercher, Keith Duncan, G. Moore +1
This study benchmarks ESG scores, disclosure, greenwashing, and assurance across advanced, emerging, large, and APAC countries. It finds that high disclosure does not always indicate high performance, and highlights Australia's unique profi…
Peer-reviewedJournalJournal of economics, finance and management studies2026#Disclosure InfrastructureDOI
Stakeholder Pressures and the Adoption of Sustainability Report Assurance: An Analysis of Indonesia's Voluntary Practices
Djujono Widjaja, Ignatius Roni Setyawan, Indra Widjaja
This study investigates factors influencing sustainability report assurance in Indonesia, analyzing pressures from environmental, employee, consumer, and shareholder stakeholders. Analysis of 20 companies on the ESG Leader Index from 2021-2…
Peer-reviewed🌍 GlobalJournalBusiness Strategy & Development2026#ESGDOI
Women Leadership Index and Corporate Cash Holdings: The Serial Mediation Role of
ESG
Assurance and
ESG
Performance
Saiful Anwar, D. Agustia, Wiwiek Dianawati
This study examines the effect of the Women Leadership Index (WLI) on corporate cash holdings through the serial mediation of ESG assurance and ESG performance using 12,330 firm-year observations from Asia-Pacific and Europe. The findings s…