GX Research Hub · English
GX & Decarbonization Research
This page provides an English interface to the gxceed GX paper corpus. The corpus aggregates papers from 13 open 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.
Preprint🌍 GlobalCorporate Social Responsibility and Environmental Management2025#ESGDOI
Sustainability Performance, National Culture, and Corporate Financial Performance
Jagjit Saini, Cari Burke‐Kolehmainen, Gaurav Kumar
This study uses AI-based TruValue Labs ESG data (SASB framework) with over 6,000 observations from 52 countries to examine the impact of national culture and legal origin on sustainability performance, and how they moderate the association …
Preprint🇪🇺 EuropeAmfiteatru Economic2025#ESGDOI
ESG Reporting and Systemic Risk: Evidence from European Markets
Lupu, Iulia, Hurduzeu, Gheorghe, Ţigu, Gabriela +2
This study analyzed the relationship between ESG reporting quality and systemic financial risk in European equity markets. A novel index evaluating reporting quality was developed using data from 600 STOXX Europe 600 companies from 2010-202…
PreprintInternational Journal of Innovative Research and Scientific Studies2025#ESGDOI
Sustainability auditing and reporting in Malaysia: Strengthening transparency, accountability, and corporate responsibility
Heba Mousa Mousa Hikal, Ayman Abdalla Mohammed Abubakr, Asaad Mubarak Hussien Musa +2
This study examines how sustainability audit functions improve transparency and accountability in Malaysian organizations. Using PLS analysis on data from 200 governmental entities, it finds positive correlations between independent audits …
🇪🇺 EuropeJournalZenodo (CERN European Organization for Nuclear Research)2026#Energy TransitionDOI
Pioneering Green Energy: Decarbonization Pathways for South Tyrol's Industrial Sector - RT3A.01 INEST Project
Matteo Giacomo Prina
This project develops an open-source industrial energy and emissions database for South Tyrol, Italy, downscaled from national to municipal level using public data. It evaluates techno-economic decarbonization options (heat pumps, electric …
PreprintSustainability2025#ESGDOI
Exploring How Corporate Maturity Moderates the Value Relevance of ESG Disclosures in Sustainable Reporting: Evidence from Bangladesh’s Developing Market
Saleh Mohammed Mashehdul Islam
This study investigates how corporate maturity (firm age and lifecycle stage) moderates the value relevance of ESG disclosures in Bangladesh, a frontier market. Using panel data on 86 listed non-financial firms from 2011-2024, the study fin…
Preprint🌍 GlobalPreprints.org2026#Energy TransitionDOI
Assessing the Contribution of Green Energy Transition, Technological Innovation, and Green Finance to Carbon Neutrality: Evidence from the BRICS Countries
Anjali Chaudhary, Nisa Vinodkumar, Sayeda Meharunisa +3
This study empirically assesses the contributions of green energy transition, technological innovation, and green finance to carbon neutrality in BRICS countries from 1990 to 2024. Using advanced panel econometric techniques, it finds that …
Preprint2025#ESGDOI
External Auditor Attributes and Sustainability Reporting: Evidence from Nigerian Banking Sector
Dr. Sulaiman Sabo, Dr. Sadiya Ahmed Almustapha
This study examines how external auditor attributes—firm size, tenure, and fees—affect sustainability reporting quality among listed Nigerian banks (2015–2024). OLS regression results show that higher audit quality significantly enhances th…
PreprintProblems and Perspectives in Management2025#ESGDOI
ESG practices maturity in Ukraine’s largest banks: Evaluation framework and insight
Larysa Antoniuk, Yuliia Strilchuk, Vladyslav Lavreniuk +3
This paper proposes a framework to assess ESG maturity in Ukraine's largest banks using a scoring methodology based on disclosure analysis (websites) and frequency analysis of ESG terms in annual reports. Findings show most banks are at pre…
🌍 GlobalDatasetZenodo (CERN European Organization for Nuclear Research)2026#Carbon AccountingDOI
Carbon stocks across Brazilian macro-ecosystems: ecological structure, methodological uncertainty, and implications for carbon accounting
Lara Oliveira Clemente, Igor Christian Vicente Silva, Rafael Dudeque Zenni
This study synthesizes 1,299 standardized records from 74 studies across six Brazilian macro-ecosystems to analyze carbon stock distribution and methodological uncertainty. It finds a clear ecological hierarchy in carbon storage, with humid…
PreprintRevista ft2025#Disclosure InfrastructureDOI
RELATÓRIOS DE SUSTENTABILIDADE E CONTABILIDADE: ESG NAS ORGANIZAÇÕES
Rita de Cássia Fonseca, Beatriz de Farias
This study analyzes the strategic role of sustainability reports in integrating ESG principles into corporate management. It finds that transparent reports improve stakeholder trust and performance, but identifies lack of global standardiza…
PreprintJurnal Ekonomi, Akuntansi, dan Perpajakan2025#ESGDOI
Analisis Penerapan ESG Reporting terhadap Nilai PT Indofood Sukses Makmur Tbk Periode 2020-2024
null Arka Nurafna Oktaviandy Wibowo, null Dwi Koerniawati
This study analyzes the impact of ESG reporting on firm value for PT Indofood Sukses Makmur Tbk from 2020-2024 using multiple regression. ESG disclosure positively and significantly affects Tobin's Q (β=0.018, p<0.001), with the Social comp…
Preprint🌍 GlobalInternational Journal For Multidisciplinary Research2025#ESGDOI
ESG Investing – An Evolving Paradigm of Sustainability and Returns
Gaurika Gupta
This paper reviews the evolution of ESG investing, covering key frameworks (UN PRI, GRI, SASB) and regional adoption trends. It assesses the impact on financial performance and risk mitigation, while highlighting challenges such as inconsis…
Preprint🇪🇺 EuropeZenodo (CERN European Organization for Nuclear Research)2026#Climate ScienceDOI
Beyond Carbon Accounting — The Biophysical Climate Function of Tropical Forests (Policy Paper, DE + EN)
Jörg Mayer
This policy paper proposes a functional division of climate interventions: forests for biophysical cooling (evapotranspiration, BVOCs, clouds) and cropland for CO₂ sequestration via mycorrhizal fungi and no-till. EU cropland has a potential…
Preprint🇪🇺 EuropeBusiness Strategy and the Environment2025#ESGDOI
Circular Economy Disclosure and ESG Performance: Signal, Substance, or Symbol?
Chiara Leggerini, Martina Percuoco, Irene Ricciardi +1
This study examines whether circular economy disclosures lead to genuine ESG improvements or serve greenwashing purposes. Analyzing 1,247 European firms, it finds positive associations between CE disclosures and ESG performance. External au…
Preprint🇪🇺 EuropeCrossref2025#ESGDOI
Alignment Between SDGs and ESG Performance Reporting on European Companies
Catarina Cepeda, Albertina Paula Monteiro, Amélia Silva +1
This study analyzes the relationship between sustainability reporting practices and ESG performance of large European companies. Using Refinitiv data, it finds ESG scores relatively stable, with social dimension scoring higher than environm…
PreprintPreprints.org2026#CCUSDOI
Carbon Dioxide Sequestration Through Innovative Cementitious Construction Materials: Strategic Relevance in the Context of the 2026 Global Energy Crisis
F. Pacheco‐Torgal
This paper reviews carbon-sequestering cementitious materials in the context of a 2026 energy crisis, highlighting their dual benefit of reduced manufacturing energy and long-term climate mitigation. It discusses deployment barriers and cri…
Preprint🌍 GlobalCorporate Social Responsibility and Environmental Management2025#ESGDOI
Bridging Power and Policy: Political Connections as Moderators of <scp>CEO</scp> Traits and <scp>ESG</scp> Disclosure—A Resource Dependence and Upper Echelons Perspective
Esraa Esam Alharasis, Sajead Mowafaq Alshdaifat, Noor Hidayah Ab Aziz
This study examines how CEO attributes (turnover, duality, gender) influence ESG disclosure among 319 non-financial listed firms in six GCC countries from 2014-2023. It finds that political connections moderate this relationship, weakening …
Preprint🇺🇸 USABusiness Strategy and the Environment2025#ESGDOI
Are Women on Boards Associated With Disclosure Asymmetry? Evidence From Environmental and Social Disclosures in S&P 500 Firms
Nitin Jain
This study investigates whether female board representation is associated with reduced asymmetry between environmental and social disclosures. Using panel data from S&P 500 firms (2016-2022), it finds that higher female representation is li…
PreprintJurnal Ilmiah Accusi2025#ESGDOI
THE EFFECT OF ENVIRONMENTAL, SOCIAL AND GOVERNANCE DISCLOSURE ON FIRM VALUE IN ENERGY SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN THE 2021-2023 PERIOD
Priskila Sinaga, Arthur Simanjuntak, Farida Sagala +1
This study examines the effect of ESG disclosure on firm value for 67 energy-sector companies listed on the Indonesia Stock Exchange from 2021-2023. Using a GRI-based ESG disclosure index and multiple linear regression, it finds that enviro…
Preprint🇪🇺 EuropeVINE Journal of Information and Knowledge Management Systems2025#ESGDOI
Visualizing environmental, social, and governance disclosure in non-financial reports: does it matter for lenders? A machine-supported approach
Nicolò, Giuseppe, Raimo, Nicola, Rella, Angela +1
This study uses Google's Vision API to analyze visual ESG content in non-financial reports of 279 MSCI Europe firms. Results show that environmental images dominate, and higher visual ESG disclosure is associated with lower cost of debt. Th…