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🇨🇳 ChinaJournalRenewable Energy2026#Energy TransitionDOI
Household-level biogas technology adoption within an extended UTAUT model: Sustainable energy transition pathway
Qingyu Zhang, Shoaib Qamar, Gul Jabeen
A study applying an extended UTAUT model to explain household adoption of biogas technology. It links technology-acceptance theory to clean-energy diffusion as a sustainable energy transition pathway. Detailed findings are unavailable as no…
Peer-reviewed🇨🇳 ChinaJournalGeography and sustainability2026#BiodiversityDOI
Biodiversity protection and climate mitigation co-benefits of China’s Natural Forest Protection Project
Quanlong Wu, Jinyan Zhan, Hailin Zhang +4
An integrated framework assesses co-benefits of China's Natural Forest Protection Project, finding broad gains in both carbon sequestration and biodiversity. XGBoost with SHAP reveals forest cover, soil depth, and precipitation as key nonli…
JournalF1000Research2026#AI × ESGDOI
Peer Review Report For: How Does Digital Innovation Drive Corporate Sustainability? A Systematic Literature Review [version 2; peer review: 2 approved]
(著者不明)
A systematic review synthesizing 49 empirical studies (from 231 screened) on how digital innovation relates to corporate sustainability. It finds digital transformation, AI, digital accounting, and supply-chain digitalization generally impr…
🇯🇵→🌍 Japan-to-Global🇯🇵 JapanDatasetZenodo (CERN European Organization for Nuclear Research)2026#AI × ESGDOI
Do Sustainability Report Photos Show What the Text Claims? A Dataset and a Four-Level Measurement (data and code release)
Yueh-Cheng Huang
Releases a dataset and code for measuring whether photos in sustainability reports actually evidence the adjacent text claims. Covers 443 Chinese-language reports from 150 listed Taiwanese firms (52,568 pages, 17,450 photos), classifying ea…
Peer-reviewed🇪🇺 EuropeJournalAccounting Auditing & Accountability Journal2026#Disclosure InfrastructureDOI
The great slowdown? Trajectories of sustainability reporting boundary change from a value chain perspective 1990–2020
Emelie Havemo, Jakob Rehme
Analyzing a single Swedish steel-adjacent value chain across 1990–2020, the study finds sustainability reporting boundaries expanded substantially but slowed between 2010 and 2020, with extensions mainly upstream. No firm adopted a holistic…
Peer-reviewedJournalJournal of Economics Finance and Management Studies2026#ESGDOI
Does Financial Slack Matter? Corporate Governance, Corporate Activities, And Sustainability Reporting Quality in Indonesia
Ni Luh Putu Dita Silviani, Eka Ardhani Sisdyani
Using 132 firm-year observations from 33 firms in Indonesia's ESGQ-KEHATI Index (2021–2024), this study tests how corporate governance and asset turnover affect sustainability reporting quality, moderated by financial slack (FCF/revenue). I…
Peer-reviewedJournalJournal of Economic Studies2026#Disclosure InfrastructureDOI
Sustainability reporting readability, stock liquidity and the role of corporate governance: evidence from an emerging market
Fatemeh Bahramnezhad, Farzaneh Nasirzadeh, Davood Askarany
Using 612 firm-year observations from the Tehran Stock Exchange (2016–2024), this study tests whether sustainability report readability affects stock liquidity. More readable reports correlate with higher liquidity, and this effect is ampli…
Peer-reviewedJournalFiscaoeconomia2026#Disclosure InfrastructureDOI
Accounting Professionals’ Perceptions of Sustainability Reporting: The Roles of Experience, Generations, and Training
BURCU NAZLIOĞLU
Survey of 391 Turkish certified public accountants in the early years of mandatory TSRS reporting. Knowledge was low (means 2.0–2.5/5) and only 44.2% had hands-on framework experience; prior sustainability training was the strongest correla…
Peer-reviewedJournalCSIRO2026#Energy TransitionDOI
Concentrating Solar Fuels Roadmap: Final report. Towards sustainable energy
Jim Hinkley, Jennifer A. Hayward, Robbie K. McNaughton +2
A final report outlining a roadmap for concentrating solar fuels (solar hydrogen and synthetic fuels) toward sustainable energy. It maps R&D and deployment pathways; no abstract is available, so detailed findings are limited.
Peer-reviewedJournalEPRA International Journal of Economics Business and Management Studies2026#Disclosure InfrastructureDOI
SUSTAINABLE DEVELOPMENT GOALS AND CORPORATE REPORTING IN INDIA: A CONTENT ANALYSIS OF SDG DISCLOSURES IN BRSR REPORTS
Dr.P.Beaulah Sucharitha
This study content-analyses how NIFTY 100 Indian firms integrate the UN SDGs into their mandatory BRSR filings (FY2022-23 to FY2024-25), building a validated SDG Disclosure Index. SDG disclosure quality is positively associated with firm si…
Peer-reviewedJournalInternational Journal of Sustainable Development & World Policy2026#ESGDOI
Do ESG disclosures mediate the relationship between audit committee characteristics and audit quality? Evidence from the listed banks of Bangladesh
Khadiza Khatun Tumpa, M. Daud Ahmed, Md Amanullah
Using POLS on 2019–2025 public reports from listed Bangladeshi banks, the study finds audit committee size, independence, and gender diversity (ACGD) positively relate to audit quality (proxied by audit fees). Bootstrap mediation shows ESG …
Peer-reviewedJournalInkubis Jurnal Ekonomi dan Bisnis2026#ESGDOI
ESG Disclosure, Political Connections, and Financial Risk: The Moderating Role of Accounting Information Systems in Indonesian SOEs
Muhammad Maulana Fikri, Islahuddin Islahuddin, Fifi Yusmita
Using 170 firm-year observations from 34 Indonesian SOEs (2020–2024), this study tests ESG disclosure and political connections on financial risk (Altman Z-score) via PLS-SEM. ESG disclosure showed no significant effect, while political con…
Peer-reviewedJournal경영학연구2026#ESGDOI
What Do ESG Scores Reflect? Disclosure, Risk, and Institutional Ownership in Korean Listed Firms
Seo Y. Choi, SangWhi Lee
An empirical study examining what ESG scores actually capture for Korean listed firms, decomposing the drivers into disclosure, risk, and institutional ownership. It questions how far ratings reflect genuine sustainability performance versu…
Peer-reviewedJournalZenodo (CERN European Organization for Nuclear Research)2026#ESGDOI
THE EFFECT OF INTELLECTUAL CAPITAL AND ESG DISCLOSURE ON FIRM VALUE FROM A SUSTAINABLE VALUE CREATION PERSPECTIVE
Mas Sitti Handini Supit, Hendriyana, Iman Harjono
Using 20 Indonesian consumer non-cyclical firms (2021–2025), this study tests whether intellectual capital and ESG disclosure drive firm value. Intellectual capital shows a significant positive effect, while ESG disclosure alone is not sign…
Peer-reviewedJournalCorporate Social Responsibility and Environmental Management2026#Disclosure InfrastructureDOI
Voluntary Sustainability Assurance and Market Uncertainty: Evidence From Türkiye
Emre Cengiz
Using 383 firm-year observations for 80 non-financial Turkish firms (2019–2024, restricted to years when assurance was voluntary), this study tests whether voluntary sustainability assurance lowers stock return volatility and market illiqui…
JournalJurnal Ekonomi Perusahaan2026#Disclosure InfrastructureDOI
Corporate sustainability disclosure: systematic literature review of materiality, carbon, assurance, and ESG
Ronald Loren Yang Cen, Helen Afriani, Lily Oktaviani +3
A systematic review of 20 Indonesian studies (2021–2026) on corporate sustainability disclosure. It identifies five themes: GRI conformity, materiality assessment, carbon and climate disclosure, assurance quality, and ESG-governance integra…
🇺🇸 USAJournalThe American Surgeon2026#Scope 3DOI
The Carbon Footprint of Robotic-Assisted Surgery: Lifecycle, Scope-Based Accounting, and Emerging AI Contributions
Suhani Patni, Steven Y. Chao, Amber Chen-Goodspeed +4
This review examines the carbon footprint of robot-assisted surgery across its full lifecycle, including manufacturing, supply chains, anesthesia, and waste. Reported emissions vary widely by procedure, setting, instrument reuse, and lifecy…
Peer-reviewedJournalJournal of Ecological Engineering2026#Renewable EnergyDOI
Photovoltaic modules performance and carbon footprint assessment in agrivoltaic system
Laith Akeelaldeen Zeinaldeen, Łukasz Adam Gierz
A study assessing the performance and carbon footprint of photovoltaic modules in an agrivoltaic system, examining how dual land use for farming and power generation contributes to renewable deployment and decarbonization. Specific methods …
Peer-reviewed🇨🇳 ChinaJournalEnvironmental Science & Technology2026#Climate ScienceDOI
Subsoil versus Topsoil Straw Addition Shifts Microbial Carbon Allocation for Enhanced Carbon Sequestration and Emission Mitigation
Yalin Yu, Li Li, Jinkang Yang +8
In rice paddies, incorporating straw into subsoil (>20 cm) raised soil organic carbon 2.2% over topsoil addition, mainly via mineral-associated organic carbon formation. 13C-labeled incubation showed microbes convert straw carbon into amino…
Peer-reviewedJournalAssets Jurnal Ekonomi Manajemen dan Akuntansi2026#Carbon AccountingDOI
CARBON MANAGEMENT ACCOUNTING, FINANCIAL PERFORMANCE, AND CARBON TAX POLICY INITIATIVES: EVIDENCE FROM INDONESIAN ENERGY FIRMS
Marsi Fella Rizki, Widya Ardana, Fedi Ameraldo +1
Panel regression on 36 Indonesian listed energy firms (108 firm-years, 2022–2024) tests how carbon management accounting (CMA) and financial performance drive carbon tax policy initiatives (CTPI). CMA is positively and significantly associa…