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🌍 GlobalJournalAsia and the Global Economy2026#Disclosure InfrastructureDOI
Corporate governance and the quality of mandatory sustainability reporting: Comparative evidence from energy companies in Indonesia and Malaysia
Dwi Suhartini, Maheran Zakaria, Rizdina Azmiyanti +2
A comparative study of how corporate governance structures shape the quality of mandatory sustainability reporting among energy companies in Indonesia and Malaysia. It offers empirical evidence from emerging markets adopting mandatory discl…
Peer-reviewedJournalZenodo (CERN European Organization for Nuclear Research)2026#AI × ESGDOI
Emerging Trends in Financial Reporting and Accountancy: Digital Transformation, Sustainability, and Regulatory Dynamics
Archana Digvijay Suryavanshi
This paper reviews the convergence of automation, AI, and ESG/sustainability disclosure in modern accounting and financial reporting. It maps the shift toward real-time data, automated audit trails, and integrated non-financial reporting, a…
Peer-reviewedJournalBusiness Strategy and the Environment2026#Disclosure InfrastructureDOI
Beyond Compliance: Governance and Integrated Reporting as Strategic Systems for Corporate Sustainability
Saumya, Mohammad Subhan, Afzalur Rahman +1
Using a PVAR-GMM model on 100 NSE-listed Indian firms (2013–2025), this study tests whether corporate governance and integrated reporting form a dynamic causal system. It finds significant bidirectional relationships: board independence and…
Peer-reviewedJournalJURNAL ECONOMINA2026#ESGDOI
Sustainability Disclosure Report and Green Accounting on the Company's Financial Performance
Mutiara Adinda Kurnia, Ifan Wicaksana Siregar
Using 11 Indonesian-listed mining firms (55 observations, 2020–2024), this study tests how sustainability disclosure and green accounting affect ROA. Sustainability disclosure is positively significant before controls but turns insignifican…
Peer-reviewed🇯🇵 JapanJournalInternational Journal of Economics, Management and Accounting2026#ESGDOI
The Effect of Environmental, Social, and Governance (ESG) Disclosure on Firm Value Evidence from Infrastructure and Property & Real Estate Firms in Indonesia
Daffa Eka Agfianto, Ratna Septiyanti
This study examines how ESG disclosure, profitability, and leverage affect firm value among 38 infrastructure and property/real estate firms listed on the Indonesia Stock Exchange (2021–2024, 152 firm-year observations). Using multiple line…
Peer-reviewedJournalJournal of Nonlinear Dynamics and Applications2026#AI × ESGDOI
Organizational Responsiveness in a Three-Dimensional Discrete Model of AI, ESG Disclosure, and Green Supply Chain Collaboration
Fang Sun
This study builds a bounded three-dimensional discrete nonlinear model linking AI-investment maturity, ESG disclosure quality, and green supply chain collaboration. It separates structural complementarity from organizational responsiveness,…
Peer-reviewedJournalJurnal Ekonomi Manajemen Sistem Informasi2026#ESGDOI
Pengaruh ESG Disclosure dan Intellectual Capital terhadap Firm Value
Endah Suci Indah Sari, Fanny Eka Putri, Dewi Ambar Manah +2
This study examines how ESG disclosure and intellectual capital affect firm value among Indonesian energy firms listed on the IDX (2023–2025) using panel data regression. ESG disclosure showed a positive but statistically insignificant effe…
Peer-reviewedJournalAgricultural Water Management2026#agricultureDOI
Energy use, carbon footprint and economic performance of rice production under different straw-returning systems and water-nitrogen management
Mingming Hu, Feng Ding, Zhixin Li +6
A study comparing how straw-returning systems and water-nitrogen management affect energy use, carbon footprint and economic performance in rice production. It likely quantifies trade-offs between agricultural GHG reduction and farm profita…
Peer-reviewed🌍 GlobalJournalJournal of Cleaner Production2026#Carbon AccountingDOI
Detailed breakdown of companies carbon footprints per origin of emissions using distributed input output analysis
Francis Charpentier
This paper generalizes a distributed input-output framework to decompose a company's carbon footprint into additive contributions from all upstream value-chain companies, or any predefined grouping (countries, sectors). Single-value and Sco…
Peer-reviewedCNJournalMarine Environmental Science2026#Carbon AccountingDOI
Comparative study on the carbon footprint of feed for three major marine economic fish species in China
Jiangna Yang, Tuo Wang, Qian Han +3
A comparative assessment of feed-related carbon footprints for three major marine aquaculture fish species in China. It shows how differences in feed composition and sourcing drive variation in emission intensity at the farming stage. The w…
JournalHAL (Le Centre pour la Communication Scientifique Directe)2026#Carbon Accounting
A Decision-Support Framework for Enhancing the Reliability and Accuracy of Life Cycle Assessment and Product Carbon Footprint
Shoeib Faraji Abdolmaleki, Bishwash Neupane, Michael Adjei Mensah +4
Proposes a decision-support framework to improve the reliability and accuracy of Life Cycle Assessment (LCA) and Product Carbon Footprint (PCF) calculations. It addresses variability in methods and data quality that undermines comparability…
Peer-reviewed🌍 GlobalJournalGastrointestinal Endoscopy Clinics of North America2026#Carbon AccountingDOI
Comparing the Carbon Footprint of Gastrointestinal Endoscopy in Resource-Rich and Resource-Limited Settings
Britta Vegting, Hardik Rughwani, Duvvur Nageshwar Reddy +1
A study comparing the carbon footprint of gastrointestinal endoscopy between resource-rich and resource-limited settings. It highlights emissions accounting methods in healthcare and opportunities for efficiency and decarbonization under re…
Peer-reviewed🇨🇳 ChinaJournalResources Environment and Sustainability2026#Carbon AccountingDOI
Carbon Footprint Tracing and Inequality Checking for Tobacco’s Life Cycle
Xiaowei Chuai, Ying Xu, Li Li +3
Using provincial data for 2000 and 2020, this study estimates life-cycle carbon emissions from tobacco cultivation, curing, production, smoking, and butt disposal in China, and compares economic benefits across farmers, enterprises, and gov…
Peer-reviewed🇨🇳 ChinaJournalEnvironmental Research Communications2026#Carbon AccountingDOI
Carbon footprint and mitigation potential of telecommunication-related services in China
Zeming Jiang, Hengyu Jin, Hengchen Liu +6
This study quantifies life-cycle carbon footprints of eight representative telecommunication-related services in China, analyzing provincial spatial heterogeneity. Per-transaction footprints range from 238 to 399 g CO2-eq, with transportati…
Peer-reviewed🌍 GlobalJournalZenodo (CERN European Organization for Nuclear Research)2026#Climate ScienceDOI
Modelling approaches to evaluating marine carbon stocks and fluxes
André Visser
A workshop presentation on establishing a marine carbon baseline across New Zealand's EEZ. It relates to 'Catching Marine Carbon', an Endeavour Fund programme assessing three proposed marine CO2 removal techniques via natural analogues in N…
Peer-reviewedJournalProcesses2026#Carbon AccountingDOI
Production-Phase Carbon Footprint of Photopolymer Resin Workflows for Direct-Print Orthodontic Aligners: A Screening Carbon-Footprint Assessment
Mustafa Özcan, Ferdi Allaf
A Monte Carlo screening of four direct-print aligner workflows found mean production-phase footprints of 0.020–0.089 kg CO2e per aligner, all below the thermoformed median of 0.190. Resin dominated (41–79%), and material efficiency—not ener…
Peer-reviewed🇨🇳 ChinaJournalNature Communications2026#OtherDOI
Selective O3/SPC oxidation minimizes the carbon footprint of concentrated aromatic remediation via in situ endogenous carbon
Yi Mu, Zihao Xiong, Xueying Liu +7
An ozone/percarbonate (O3/SPC) system generates electrophilic carbonate radicals that selectively cleave aromatic rings, converting recalcitrant aromatic carbon into biodegradable acetate and formate. In real pesticide wastewater, BOD5/COD …
Peer-reviewed🌍 GlobalJournalJournal of Global Economy2026#Carbon PricingDOI
Carbon Border Adjustment at the Definitive Stage: Exposure Channels, Domestic Carbon Pricing and Green Finance Architecture in Azerbaijan
Rahiba Abdulhasanova
As the EU's CBAM enters its definitive phase in 2026, this paper maps Azerbaijan's exposure through four channels: in-scope products, planned electricity exports, transit effects, and downstream extension. It finds the 2026 financial burden…
Peer-reviewed🇺🇸 USAJournalZenodo (CERN European Organization for Nuclear Research)2026#Carbon AccountingDOI
Carbon Accounting as an Auditable Information State: A State-, Evidence- and Response-Oriented Architecture for Reproducible Carbon Information
Dennis Himmelmann
This working paper proposes an architecture treating carbon accounting information as an auditable information state—a version-bound representation reconstructable after later corrections. It links calculation entries, bound factor versions…
Peer-reviewedJournalJournal of Advances in Biology & Biotechnology2026#Carbon AccountingDOI
Carbon Farming in the Digital Era: Soil Carbon Sequestration, Permanence, Measurement, Reporting and Verification
Samarpan Chakraborty, Anusmita Goswami, Ritam Dhar +5
This critical review evaluates the biophysical basis of soil carbon sequestration, the distinction between molecular persistence and project-level permanence, stock-change measurement, and the role of digital technologies in MRV. Cover crop…
