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🌍 GlobalJournalInternational Journal of Education, Business and Economics Research2026#ESGDOI
THE IMPACT OF ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) DISCLOSURE ON THE FINANCIAL PERFORMANCE OF COMMERCIAL BANKS: EMPIRICAL EVIDENCE IN ASEAN+3
Nguyen Minh Hieu, Luong Dac Duc, Nguyen Tra Giang +2
This study empirically examines the impact of ESG disclosure on the financial performance (ROA, ROE) of commercial banks in the ASEAN+3 region from 2015 to 2024. Using a self-constructed ESG disclosure index based on GRI standards and Bayes…
Peer-reviewed🌍 GlobalJournalJEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)2026#ESGDOI
Pengaruh Environmental, Social And Governance (Esg) Disclosure dan Firm Size Terhadap Kinerja Perusahaan (Studi pada Perusahaan Sektor Energi yang Terdaftar di BEI Periode 2021-2024)
Desti Faradila, M. Sidik, Sri Astuti
This study analyzes the impact of ESG disclosure and firm size on the performance (Tobin's Q) of 24 energy sector companies listed on the Indonesia Stock Exchange from 2021 to 2024. Using panel data regression, it finds that social disclosu…
Peer-reviewed🇺🇸 USAJournalLibra2026#AI × ESGDOI
Leveraging LLMs for Enhanced Sustainability Reporting: An Application for Analyzing, Comparing, and Visualizing ESG Reports; Automated Interpretation and the Politics of Transparency: How LLM-Generated Summaries Shape the Meaning and Accountability of ESG Disclosures
Fiona Magee
This paper develops a web application using LLMs to automatically summarize, analyze, and compare ESG reports. It enables stakeholders to reduce manual review effort, identify trends, and benchmark against peers. The prototype demonstrates …
Peer-reviewedJournalFrontiers in Sustainability2026#AI × ESGDOI
The role of artificial intelligence in shaping ESG disclosure evidence from listed companies in Saudi Arabia
Amani Ebnaoof
This study examines the relationship between AI adoption and ESG disclosure among Saudi-listed non-financial firms from 2020-2024. Using fixed-effects regression on 130 firms, it finds that AI adoption significantly improves ESG disclosure …
Peer-reviewedJournalInternational Journal of Analysis and Applications2026#ESGDOI
Accounting Conservatism and ESG Disclosure: Empirical Research in Vietnamese Listed Firms
Ngoc Pham Thi Bich, Trong Vu Quang, Giang Nguyen Minh +1
This study examines the impact of accounting conservatism on ESG disclosure levels among Vietnamese listed non-financial firms. Using a panel dataset of 1,116 firm-year observations from 2018 to 2024, it finds that firms with higher account…
Peer-reviewedJournalSocial Science Research Network2026#GreenwashingDOI
Disentangling Greenwashing from Authentic Environmental Performance: A Double Machine Learning Approach to Corporate Sustainability Disclosure
M. Pinarci
This paper proposes a causal inference framework combining BERT and Double Machine Learning to detect greenwashing in corporate sustainability reports. Using synthetic panel data, it identifies approximately 6.5% of high-disclosing firms as…
Peer-reviewedJournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
Green
AI
Adoption and
ESG
Disclosure Quality: The Role of Audit Committee Gender Diversity
F. Rauf
This study examines the impact of Green AI adoption on ESG disclosure quality, focusing on the moderating role of audit committee gender diversity. Using a dynamic capabilities perspective, it finds that Green AI improves disclosure quality…
Peer-reviewedJournalJournal of Hunan University Natural Sciences2026#ESGDOI
ESG DISCLOSURE, CORPORATE GOVERNANCE, AND FIRM VALUE: EVIDENCE FROM LISTED COMPANIES
M. Awaluddin
This study examines the impact of ESG disclosure and corporate governance on firm value for listed companies. Using panel data, it finds that ESG disclosure positively affects firm value (Tobin's Q), and that governance quality strengthens …
Peer-reviewed🌍 GlobalJournalIndonesian Journal of Sustainability Accounting and Management2026#ESGDOI
Determinants of Sustainability Disclosure: A Comparative Panel Analysis of Emerging and World Markets
Ibrahim Sakin, Z. Turk
This study analyzes determinants of sustainability disclosure using a panel of 85 DJSI-listed firms from emerging and world markets (2016-2022). It finds that in emerging markets, governance mechanisms have limited explanatory power, while …
Peer-reviewedJournalOwner2026#ESGDOI
Peran Sustainability Reporting dalam Hubungan Profitabilitas dengan Nilai Perusahaan Sektor Consumer Non-Cyclical
Virginia Yuli Pratama, J. Prasetio
This study examines the moderating role of sustainability reporting on the relationship between profitability and firm value in the Indonesian consumer non-cyclical sector. Using 68 observations from 2022-2024, hierarchical regression analy…
Peer-reviewedCNJournalBusiness Strategy and the Environment2026#ESGDOI
CEO Risk Orientation and Environmental Sustainability Disclosure: Managerial Discretion, Institutional Constraints, and Strategic Transparency
Muhammad Jameel Hussain, R. Zahid, Yang Qian +1
This study examines how CEO risk orientation affects environmental sustainability disclosure using 37,779 firm-year observations of Chinese listed firms from 2009-2023. Risk-averse CEOs disclose less environmental information, and greater d…
Peer-reviewed🌍 GlobalJournalJournal of Accounting in Emerging Economies2026#Disclosure InfrastructureDOI
Russia's politically motivated foreign ownership and its impact on sustainability disclosure
Erekle Pirveli, T. Uman, V. Partsvaniya
Analyzes how politically motivated Russian foreign ownership affects sustainability disclosure in Georgia, using CSRD/ESRS benchmarks. Russian-owned firms disclose less, especially on social and governance dimensions, while environmental di…
Peer-reviewed🌍 GlobalJournalSustainability2026#ESGDOI
Insights into the Link Between Sustainability Disclosure and Financial Performance: A Systematic Review and Meta-Analytic Approach
Valentin Burcă, Oana Bogdan, T. Cilan +4
This meta-analysis of 19 high-quality accounting journal articles (2014-2024) examines whether sustainability reporting (SR) moderates or mediates the relationship between corporate sustainability performance and financial performance. Resu…
Peer-reviewed🌍 GlobalJournalJournal of economic surveys (Print)2026#ESGDOI
Charting the Green Frontier: Insights From Over Two Decades of Research on Bank Sustainability Disclosure
Ilenia Fraccalvieri, Nicola Raimo, Vitiana L’Abate +2
This systematic literature review analyzes 150 empirical articles (2004-2025) on sustainability disclosure in banking. It classifies disclosure into five typologies and identifies ten key drivers (e.g., bank characteristics, governance, ins…
Peer-reviewed🇪🇺 EuropeJournalSocial Science Research Network2026#ESGDOI
Mandatory Transparency and Voluntary Accountability: The Disciplining Role of Sustainability Regulation on Corporate ESG Talk ⋆
Ana-María Gisbert, Jacobo Gomez-Conde, Bin Pan
This study examines how the EU Non-Financial Reporting Directive (NFRD) disciplines voluntary ESG disclosures. Using a Spanish ESG dictionary and shareholder letters from 2010-2022, the authors find a weak link between voluntary ESG talk an…
Peer-reviewedCNJournalBusiness Strategy and the Environment2026#Disclosure InfrastructureDOI
Bridging the Information Gap: Corporate Sustainability Disclosure and Retail Investor Trading in Emerging Markets
Yanli Wang
This study examines the association between ESG disclosure quality and retail investor trading in China's A-share market. Using a five-dimensional quality framework, it finds that a one-standard-deviation increase in disclosure quality is a…
Peer-reviewedJournalInternational Conference on Soft Computing and Software Engineering2026#ESGDOI
Leveraging Green ERP Application for Sustainability Management and ESG Reporting: A Systematic Literature Review
Janani Uthpala, Mishara Wickramasinghe, Ayona Fernando +1
This systematic review of 33 studies examines how Green ERP systems support carbon accounting, green supply chain integration, and ESG performance measurement. Findings highlight improved data transparency and automated reporting, but also …
Peer-reviewed🇺🇸 USAJournalEnergies2026#HydrogenDOI
Techno-Economic and Life Cycle Assessment of Hydrogen Production from Biomass–Plastic Co-Gasification with Carbon Capture and Storage
Mahmoud Karimi, Halis Simsek
This study evaluates techno-economic and environmental performance of hydrogen production via co-gasification of biomass and plastic waste with and without CCS. Co-gasification reduces LCOH to 2.18 USD/kg (7% below biomass-only), while CCS …
🌍 Global2026#Energy Transition
Diverse efforts in the same direction: A multi-model comparison of climate-neutrality power sector pathways for the Nordic countries
Emir Fejzi'c, Will Usher, I. Jensen +12
This paper compares climate-neutrality pathways for Nordic power sectors using eight structurally diverse energy system models without input harmonization. There is broad agreement on a transition dominated by wind and solar PV with declini…
Peer-reviewedJournalJurnal Geosaintek2026#Energy TransitionDOI
GREENFUSION: SYNTHESIS OF NEXT-GENERATION GREEN DIESEL FUEL THROUGH HYDRODEOXYGENATION OF NYAMPLUNG AND UCO
Muhammad Ilham Maulana, F. Sinulingga
This study proposes 'GreenFusion,' a method for synthesizing green diesel from a mixture of Nyamplung oil and used cooking oil via hydrodeoxygenation using a NiAg/ZH catalyst. The process achieves a yield of 91.2% and a cetane number of 75.…
