GX Research Hub · English
GX & Decarbonization Research
This page provides an English interface to the gxceed GX paper corpus. The corpus aggregates papers from 13 open 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 · JournalEuropean Journal of Innovative Studies and Sustainability2026#ESGDOI
Corporate Governance Quality and Its Influence on Sustainability Reporting Accuracy
M. Hossain, Md. Jobaer Rahman Rashed, Annatul Islam Hredoy +1
This study investigates the impact of board independence, audit committee effectiveness, and internal control strength on sustainability reporting accuracy in Bangladesh. Using survey data from 170 governance professionals, regression analy…
📚 Peer-reviewed · JournalSelçuk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi2026#Energy TransitionDOI
The Mediating Role of Energy Consumption in the Impact of Trade Openness and Economic Growth on Carbon Emissions: The Case of Turkey
Sinan Bağdaş, Gamze ŞEKEROĞLU
This study examines the mediating role of energy consumption in the relationship between economic growth, trade openness, and carbon emissions in Turkey using data from 1965-2022. GDP has a negative effect on both energy consumption and CO2…
📚 Peer-reviewed · JournalIndonesian Journal of Taxation and Accounting2026#Disclosure InfrastructureDOI
A Critical Analysis of Sustainability Reporting in Indonesian Islamic Banking Using Global Reporting Initiative Standards
D. Reni, . Rido, M. Ridho +2
This study analyzes 2022 sustainability reports of six Indonesian Islamic commercial banks using GRI standards. Disclosure is uneven: social (62.5%), environmental (39.4%), economic (41.7%). It shows that regulatory adoption does not automa…
📚 Peer-reviewed · JournalEnvironment and Social Psychology2026#Disclosure InfrastructureDOI
Sustainability Reporting Maturity in East Java Local Governments
Dian Anita Nuswantara, Ika Permatasari, Susi Handayani +2
This study assesses the maturity of sustainability reporting (SR) in Indonesian local governments, analyzing whether disclosures serve symbolic or substantive accountability. Content analysis of documents from the East Java High Court and B…
🇪🇺 Europe📚 Peer-reviewed · JournalSocial Responsibility Journal2026#Disclosure InfrastructureDOI
Gendered perspectives in European sustainability reporting standards feedback
Esther Ortiz-Martínez, Salvador Marín-Hernández, Erekle Pirveli
This study investigates whether the gender of feedback providers influences the content and linguistic patterns of submissions to the European Commission's consultation on the draft European Sustainability Reporting Standards (ESRS). Analyz…
🌍 Global📚 Peer-reviewed · JournalJournal of Social Political Sciences2026#ESGDOI
Empirical Investigation into the Effect of Sustainability Reporting on Customer Value Creation in Nigerian Construction Firms
Ajibade Ayodeji T, Kwarbai Jerry O., Durowoju Abdulrauf O.
This study examines the effect of sustainability reporting (environmental, social, governance) on customer value creation (revenue growth) using panel data from seven Nigerian construction firms (2010-2023). While individual ESG dimensions …
📚 Peer-reviewed · JournalInternational Journal of Multidisciplinary and Innovative Research2026#ESGDOI
Beyond Compliance: Do ESG Disclosures Drive Financial Value in Ngeria’s Non-Financial Firms?”
R. Ayoola, A. Aikomo
This study analyzes 76 Nigerian listed non-financial firms from 2010-2024, finding that environmental and governance disclosures have no significant impact on financial performance (ROCE, profit margin), while social disclosure negatively a…
📚 Peer-reviewed · JournalJurnal Riset Ilmu Akuntansi2026#ESGDOI
ANALISIS TINGKAT PENGUNGKAPAN ESG DISCLOUSURE PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020–2024
Roykhana Firdaus, A. Nawangsari
This study evaluates ESG disclosure levels among six pharmaceutical firms listed on the Indonesia Stock Exchange from 2020-2024. Using content analysis, it finds an average disclosure rate of 76%, with governance being the most reported dim…
📚 Peer-reviewed · JournalJournal of management economics and technology2026#ESGDOI
ESG and sustainability: current trends.
V. Antoshchenkova, M. Deineha, Т. Hlyаn
This paper provides a broad overview of ESG principles integration into business models and their role in sustainable development. It highlights growing investor interest and environmental practices but lacks novel empirical evidence or spe…
🇨🇳 China📚 Peer-reviewed · JournalJournal of Soils and Sediments2026#Climate ScienceDOI
Ecological trade-offs between soil carbon storages and microbial communities in different forest types: based on 20-year plantation
Yihua Xiao, Shirong Liu, Han Xu +6
This study analyzes the relationship between soil carbon storage and microbial communities in different forest types using 20-year plantation data. It reveals ecological trade-offs, indicating that forest types optimal for carbon storage ma…
🇪🇺 Europe📚 Peer-reviewed · JournalAgriculture2026#OtherDOI
Pyrolysis-Driven Trade-Offs Between Carbon Stabilization and Micronutrient Partitioning in Poultry Waste-Derived Biochars in Galicia (NW Spain)
Pedro A. Garzón‐Camacho, André Fischer Sbrissia, Antonio Paz-González +2
This study evaluated how pyrolysis temperature (300°C and 600°C) affects physicochemical properties, carbon structure, and nutrient dynamics of biochars derived from poultry waste. Higher temperature reduced yield but enhanced carbon conden…
📚 Peer-reviewed · JournalSustainable Development2026#ESGDOI
Exploring the Effect of Ownership Concentration, Board Independence and
SDG
Reporting: Malaysian Evidence
S. Qaderi, Sitraselvi Chandren
This study examines how ownership concentration (OWNC) affects SDG disclosure in Malaysian listed firms and whether board independence (BIND) moderates this relationship. Using 572 firm-year observations from 2017-2023, the findings reveal …
🌍 Global📚 Peer-reviewed · JournalGlobal Change Biology2026#Climate ScienceDOI
Low Climate Benefit of Nordic Coastal Marshes: Site Conditions Outweigh Grazing Effects and Shape Trade‐Offs Between Carbon Storage and Its Stability
Carmen Leiva-Dueñas, Gary Thomas Banta, Christoffer Boström +14
This study examines grazing effects on carbon storage and methane fluxes in Nordic coastal marshes. Site conditions (temperature, soil texture) dominate carbon dynamics. Grazing slightly increases soil carbon but reduces methane, yet on-sit…
🇪🇺 Europe📚 Peer-reviewed · JournalSustainability2026#ESGDOI
Consumer Perceptions of ESG Communication in the Oil and Gas Retail Sector: Evidence from Romania Using the P-ESG Scale
Magdalena Stoian (Ciobanu), A. Stancu, Umit Alniacik +4
This study uses the P-ESG scale to examine consumer perceptions of ESG communication in the Romanian oil and gas retail sector. A quantitative survey of 400 respondents shows strong associations between ESG factors and consumer perceptions …
🌍 Global📚 Peer-reviewed · JournalAdvanced International Journal of Business Entrepreneurship and SMEs2026#ESGDOI
BOARD NETWORKS, DIVERSITY, AND ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) PERFORMANCE: A SYSTEMATIC LITERATURE REVIEW
Mohd Fahmee Bahaudin, Mohd Faizal Jamaludin, M. Marzuki +1
This systematic literature review integrates insights on board network centrality and diversity on ESG performance. Using PRISMA 2020, 24 studies from 2022-2025 are analyzed, revealing three themes: network centrality boosts ESG performance…
🌍 Global📚 Peer-reviewed · JournalEconomic Sciences2026#ESGDOI
Biophilic ESG – Measuring Impact of Nature Integration in Corporate Spaces
Dr. Vichitra Somshekar, Hridey Lohia
This study examines the overlooked role of workplace design in ESG reporting, focusing on biophilic design (natural light, vegetation, ventilation). Using secondary data from companies like Infosys, Wipro, and Google, it finds a positive li…
📚 Peer-reviewed · JournalBulletin of Science and Practice2026#ESGDOI
Basic ESG Principles and the Implementation of Responsible Banking Principles in Kyrgyzstan
S. Abdrasulova, Z. Abdrasulova
This paper analyzes ESG principles in Kyrgyzstan's financial sector, emphasizing responsible banking to enhance sustainability. It reviews current adoption levels, challenges, and regulatory frameworks, proposing a strategic framework for i…
📚 Peer-reviewed · JournalBuhuchet v zdravoohranenii (Accounting in Healthcare)2026#ESGDOI
Empirical assessment of the relationship between corporate responsibility and business sustainability in Russian companies
P. S. Kalachev, О.N. Tarasova
This paper empirically examines the relationship between corporate responsibility and business sustainability in Russian healthcare and pharmaceutical firms amidst strengthening ESG and non-financial disclosure. It finds that corporate resp…
📚 Peer-reviewed · JournalAnnals of Operations Research2026#ESGDOI
A new ESG scoring methodology for small and medium-sized enterprises
Tautvydas Ragulskis, Valdonė Darškuvienė, Renatas Kizys +1
Proposes a new ESG scoring methodology tailored for small and medium-sized enterprises, addressing their unique constraints and needs. The approach aims to make sustainability assessment more accessible and practical for SMEs, filling a cri…
📚 Peer-reviewed · JournalJASa (Jurnal Akuntansi Audit dan Sistem Informasi Akuntansi)2026#ESGDOI
The Effect of ESG Score on Profit Informality: Analysis of Future Earnings Response Coefficient on the MSCI Indonesia Index
Marudut Rizky Martin Purba, Winda Ryzka Aulia Rahmaningrum, Resi Ariyasa Qadri
This study examines the effect of ESG scores on profit informativeness (measured by Future Earnings Response Coefficient) for MSCI Indonesia Index firms. Quantitative results show no significant effect, but qualitative findings indicate ESG…