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-reviewedJournalJournal of Contemporary Accounting and Finance (JOCAF)2026#ESGDOI
Corporate boards and sustainability reporting: do board committees matter?
John Echobu, Usman Audu Dinde, Mohammed Aliyu Yusuf
Using regression analysis of 43 listed non-financial, environmentally sensitive Nigerian firms (2014–2024), the study examines how board sustainability and risk management committees affect sustainability reporting. The sustainability commi…
Peer-reviewedJournalInternational Journal of Academic Research in Accounting Finance and Management Sciences2026#GreenwashingDOI
The Role of Cloud Computing and eXtensible Business Reporting Language (XBRL) in Reducing Greenwashing: The Mediating Role of Sustainability Disclosure Quality
Afra Abdul Ghani Al-Zadjali, Harcharanjit Singh, Wedad Salim Ali Al Siyabi
This conceptual paper proposes that cloud computing and XBRL reduce greenwashing by improving sustainability disclosure quality rather than quantity. Drawing on information asymmetry, signaling, and legitimacy theories, it argues digital to…
Peer-reviewed🇪🇺 EuropeJournalCorporate Reputation Review2026#Disclosure InfrastructureDOI
A Mixed Methods Approach to Mapping Sustainable Development Goals Disclosure in Integrated Reporting: A Case Study in the IBEX35
Ana M. Fernández-Vallejo, Elena-L. Sanjurjo-San Martín, Isabel Rodríguez‐Tejedo
A mixed-methods study mapping how IBEX35 companies disclose the SDGs in their integrated reports. It combines quantitative and qualitative analysis to show how firms position and report SDG contributions. The work offers insights into the s…
Peer-reviewedJournal대한환경공학회지2026#Disclosure InfrastructureDOI
A Study on SMEs’ Sustainable Management Response Strategies through Analysis of Domestic and International ESG Disclosure Systems and Domestic Corporate Case Studies
HJ Kim, Wontae Lee
This study reviews major sustainability disclosure frameworks (CSRD, ESRS, IFRS S1/S2, KSSB) and examines ESG management cases of Korean large firms and SMEs. An exploratory analysis of 2020–2023 environmental data from four major Korean co…
Peer-reviewedJournalThe Eastasouth Journal of Social Science and Humanities2026#ESGDOI
Explaining How ESG Disclosure Creates Firm Value: The Mediating Role of Effective Tax Rate in Indonesian Mining Companies
Anisatun Humayrah Rais, Yulia Yunita Yusuf
Using 115 firm-year observations from Indonesian mining firms (2020–2024), this study tests how ESG disclosure affects firm value (PBV) and whether effective tax rate (ETR) mediates this relationship via PLS path analysis. ESG disclosure po…
Peer-reviewedJournalSustainable Development2026#ESGDOI
Exploring the Moderating Role of Innovation Capabilities in the ESG Disclosure–Firm Performance Relationship: Evidence From an Emerging Market
Rizwana Khurshid, Ajaz Ul Islam, Neha Malik
Using Nifty 500 firms from 2015–2025, this study finds ESG disclosure positively affects ROE, ROA, and Tobin's Q. R&D intensity and technical know-how consistently strengthen the ESG–performance link, while patents show mixed effects—dampen…
Peer-reviewedJournalSanskara Ekonomi dan Kewirausahaan2026#ESGDOI
Pengaruh Tax Transparency dan ESG Disclosure terhadap Nilai Perusahaan pada Perusahaan Manufaktur di Indonesia
Irwan Irawadi Barus, Adhar Putra Setiawan, Eri Kristanto
This study examines how tax transparency and ESG disclosure affect perceived firm value among Indonesian manufacturing firms, using a cross-sectional survey of 70 respondents analyzed via multiple regression. Both variables show significant…
Peer-reviewedJournalJurnal Pemimpin Bisnis Inovatif2026#ESGDOI
ESG Disclosure dan Nilai Perusahaan: Peran Moderasi Ukuran Perusahaan Sub Sektor Pertambangan
Rayhan Putri Azzahra, Ali Jufri, Ernanto Ernanto
Panel regression on 12 Indonesian-listed mining companies (2020–2024) finds ESG disclosure positively affects firm value, but firm size weakens this effect. The study underscores ESG transparency as an investor consideration for valuation a…
Peer-reviewedJournalSustainable Futures2026#ESGDOI
Is ESG disclosure relevant for market valuation? A comparative analysis between Chile and Spain
FRANCISCO JAVIER LABARCA Trucios, Delgado Rodríguez, Sonia de Lucas Santos
Using a 63-firm panel from Spain and Chile (2010–2022) and fixed-effects regressions, this study tests whether aggregate ESG disclosure is associated with equity valuation. ESG is positively linked to valuation in Spain but weakly and unsta…
Peer-reviewedJournalJournal of Economic Finance Research and Review2026#GreenwashingDOI
Greenwashing and ESG Disclosure: Challenges and Policy Responses in Emerging Markets
Thu Hang Ngo
A comparative policy study of greenwashing risks and ESG disclosure in Vietnam, Thailand, and Malaysia, with Singapore as a benchmark. Selective disclosure, unsupported environmental claims, and commitment-practice gaps are identified as ke…
JournalOtago University Research Archive (University of Otago)2026#Disclosure InfrastructureDOI
Audit committee effectiveness in emerging markets: Insights into cosmetic accounting, sustainability, and assurance quality
Abdullahi Ado Bala
This PhD thesis examines how audit committee attributes shape cosmetic accounting, financially material sustainability reporting, and sustainability assurance provider choice across 980 firm-year observations of Nigerian listed firms (2011–…
Peer-reviewedJournalInternational Journal of Advanced Biochemistry Research2026#Carbon AccountingDOI
Robustness of partial farm-gate carbon-footprint estimates for conservation-agriculture configurations in a wheat-maize system under methodological and emission-factor uncertainty
Love Kumar Singh, Meenakshi Kumari
A secondary analysis tested how emission-factor and parameter uncertainty (grid, diesel, N-manufacture, direct N2O EF1, N2O GWP100) affects partial farm-gate carbon footprints of five tillage-residue configurations in an Indian wheat-maize …
Peer-reviewed🇨🇳 ChinaJournalBatteries2026#AI × ESGDOI
Accounting-Guided Data Augmentation for LightGBM Prediction of Cradle-to-Gate Carbon Footprints of LFP and NMC811 Battery Cells
Zhihao Xu, Haoyang Li, 彭颂先 +3
Proposes accounting-guided data augmentation with component-wise LightGBM to predict cradle-to-gate carbon footprints of LFP and NMC811 pouch cells. Expanding published inventories via ±10% perturbations, zero-input samples, and scaling yie…
Peer-reviewed🇨🇳 ChinaJournalCarbon Balance and Management2026#Carbon AccountingDOI
Interprovincial disparities and driving mechanisms of wheat cultivation carbon footprint in China from a spatial correlation perspective
Yang Xue, Xu Sun, Songmei Ma +3
This study estimates provincial carbon footprints of wheat cultivation in China (2000-2023) using LCA, finding persistent spatial heterogeneity concentrated in major producing regions and a stable core-periphery spatial correlation network.…
Peer-reviewed🇪🇺 EuropeJournalEnergy Research & Social Science2026#Carbon AccountingDOI
From carbon footprint to climate lifeprint: Comparison and accounting model for ultra-rich social influencers
Foroogh Salekpay, Jeroen C.J.M. van den Bergh
Carbon footprints capture consumption emissions but ignore individuals' wider social, economic and political influence. The authors define a 'climate lifeprint' — the net effect of a person's activities across all roles on societal emission…
Peer-reviewedJournalInternational Journal of Advanced Research in Science Communication and Technology2026#Energy EfficiencyDOI
IoT-Based Smart Carbon Footprint & Energy Waste Detection System for MSMEs
Sujitha M, Sandhiya K, Shanmuga Priyaa K, Dhecika M
Proposes an IIoT system using ESP32 with voltage/current sensors to monitor machine-level electricity use in MSMEs, streaming data over Wi-Fi to a cloud platform. It detects abnormal energy use, estimates the associated carbon footprint, an…
Peer-reviewedCNJournalOpen Science Framework2026#Carbon PricingDOI
Conditional Diffusion and Computable General Equilibrium Modelling Link Endogenous Carbon Allowance Pricing to Carbon Asset Allocation for Chinese Power Companies
Xiaoyi Wang
This study links conditional diffusion modeling with computable general equilibrium (CGE) modeling to connect endogenous carbon allowance pricing to carbon asset allocation for Chinese power companies. It offers an integrated framework for …
Peer-reviewedJournalApplied and Computational Engineering2026#CCUSDOI
An Overview of Perovskite Quantum Dots for Carbon Dioxide Photoreduction
Wantong Xia
A review of perovskite quantum dots (PQDs) for CO2 photoreduction, covering synthesis (hot-injection, LARP), characterization (XRD, TEM, XPS, in situ FTIR), and thermodynamic feasibility via conduction-band alignment with CO2 redox potentia…
Peer-reviewedCNJournalEnvironment Development and Sustainability2026#Carbon PricingDOI
How to promote carbon balance through carbon compensation? a systematic case study from the Yangtze River Economic Belt, China
Jiangquan Chen, Yiwei Geng, Xiaoshun Li +2
A systematic case study examining how carbon compensation (offset) mechanisms can promote regional carbon balance across China's Yangtze River Economic Belt. It analyzes design and operational issues in compensation schemes aimed at correct…
JournalCRC Press eBooks2026#HydrogenDOI
Global Financial Incentives and Carbon Market for Biohydrogen
NARAYAN LAL PANWAR, Lanjekar Pranay Rajendra, Khemlata Soni
This chapter examines how financial incentives and carbon market mechanisms can accelerate biohydrogen deployment. It reviews global subsidies and funding schemes that lower capital and operating costs, highlights international organization…