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.

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Showing 2421–2440 of 37257 papers

Peer-reviewedJournalJURNAL AKUNTANSI BERKELANJUTAN INDONESIA2026#ESGDOI

Environmental, Social, Governance (ESG) and Tax Avoidance: The Role of Earnings Management as a Moderator

Shinta Widyastuti, M. Masripah, Keysha Belynda Tyva Panggabean +2

Quantitative panel study (Stata 17) testing reciprocal effects between ESG and tax avoidance, and earnings management as moderator, in energy/mining firms 2021–2024. Neither ESG→tax avoidance nor tax avoidance→ESG was significant; earnings …

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Peer-reviewedJournalJournal of Business Insight and Innovation2026#ESGDOI

ESG Adoption and Corporate Financial Performance

Tatheer Fatima, M. Hafeez, Haris Rehman +1

A pre-post quasi-experimental study of 20 PSX-listed firms across seven sectors tests the causal effect of ESG adoption on financial performance. It finds no significant direct effect on ROA, ROE, or profit margin, and no moderating role of…

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Peer-reviewedJournalScientific Notes of Lviv University of Business and Law2026#ESGDOI

Innovative Approaches to Sustainable Resource Management in Hotel and Restaurant Complexes, Taking into Account the Principles of the Circular Economy

Oleksandra Biriukova, Iryna Mazurkevych, Nataliia Buntova

Proposes an integrated model for sustainable resource management in hotels and restaurants, combining circular economy principles, ESG, green management, HACCP, and digital monitoring of resource flows. Reviews theoretical foundations and c…

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Peer-reviewedJournalAccount and Financial Management Journal2026#ESGDOI

Rewiring Accounting for Sustainable Value Creation under Geopolitical Uncertainty: Integrating ESG, Digital Innovation, and Ethical Governance at PT PP London Sumatra Indonesia Tbk

Loso Judijanto

A qualitative literature review arguing that accounting must evolve from retrospective financial reporting into an information architecture for sustainable value creation. Synthesizing 2020–2026 literature, it identifies six transformation …

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Peer-reviewedJournalJurisocial journal of International Law2026#Disclosure InfrastructureDOI

International Environmental Obligations and Corporate Accountability for Climate Change: A Doctrinal and Comparative Analysis of Emerging Accountability Pathways

A. N. Haq, Asmat Ullah Khan

This article examines how far corporations can be held legally liable for climate risks, misleading climate claims, process failures, supply-chain impacts and physical harm. It identifies six accountability pathways—disclosure, truthful com…

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Peer-reviewedJournalInternational Journal of Management and Marketing Intelligence2026#Carbon AccountingDOI

From Cooling Load to Carbon Ledger: A Cloud-Native Building Operating System Evaluated Across 68 Buildings in a Hot-Arid Climate

Alaa Ahmed, Barween Alkurdi

This design-science study presents BuildOT One, a cloud-native Building Operating System reference architecture with layered, multi-tenant design. Evaluated on six months of telemetry from 68 buildings (25 sites, 429 meters) in Dubai, it in…

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Peer-reviewedJournalApplied Ecology and Environmental Research2026#Climate ScienceDOI

ECOLOGICAL EVOLUTION TRIGGERED BY CLIMATE CHANGE AND ITS ECOLOGICAL ECONOMICS RESPONSE STRATEGY: A SIMULATION ASSESSMENT BASED ON NATURAL CAPITAL ACCOUNTING AND QUANTITATIVE ECOLOGICAL MODELING

X.-B. Huang, P. Han

This study couples a macroeconomic model with spatial ecological modeling (EABM-InVEST) to quantify how declining ecosystem functional redundancy affects ecosystem services and long-term economic resilience. A 50-year Monte Carlo global sim…

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Peer-reviewedJournalVeredas do Direito2026#Carbon AccountingDOI

ORGANISATIONAL AND ECONOMIC MECHANISM FOR TRANSFORMING PROTECTIVE FOREST PLANTATIONS INTO FOREST CLIMATE PROJECTS: EFFECTIVENESS ASSESSMENT AND CARBON SEQUESTRATION POTENTIAL IN THE CENTRAL FOREST‑STEPPE

Anna V. Ivanova, Svetlana S. Morkovina, Nataliya V. Yakovenko +6

This study builds an integrated framework to assess reforestation effectiveness, optimal investment allocation, carbon sequestration and economic viability in Russia's Central Forest Steppe. Combining econometrics, real options, Bayesian gr…

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