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 501–520 of 32302 papers

Peer-reviewed🇨🇳 ChinaJournalEnvironment Development and Sustainability2026#Energy TransitionDOI

Water-energy-carbon nexus analysis under whole-process water system management scenarios: a case study of Jinan City

Rong Song, Yecui Hu, Yu Liu +2

A case study of Jinan City analyzing the water-energy-carbon nexus across whole-process water system management scenarios. It likely quantifies how energy use and carbon emissions from water supply and treatment shift under alternative mana…

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Peer-reviewed🇨🇳 ChinaJournalSustainability2026#PolicyDOI

Energy Transition Policies and Corporate Environmental, Social, and Governance Performance: Evidence from a Quasi-Natural Experiment on New Energy Demonstration Cities

Qiuxia Liang, Ze Xia, Genhua Hu +2

Using 37,817 Chinese A-share firm-year observations (2009–2023), this study finds that New Energy Demonstration City policy significantly improves corporate ESG performance. The effect operates through higher environmental protection expend…

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Peer-reviewed🇨🇳 ChinaJournalBusiness Strategy and the Environment2026#PolicyDOI

Informality and the Business Environment as Drivers of Carbon Emissions: The Moderating Role of Environmental Regulatory Quality

Teng Ma, Yongxiang Wang, Kingsley Imandojemu +1

Using a 145-economy panel (2005–2020), this study examines how informality and business-environment dimensions shape CO2 emissions and whether environmental regulatory quality moderates this relationship. Informality is associated with lowe…

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Peer-reviewedJournalInternational Journal of Financial Studies2026#ESGDOI

Sustainability in Asset Pricing: The Role of ESG Scores in G7 Economies

Oğuz Şimşek, Serkan Çankaya

This study adds a country-specific ESG-sorted portfolio return spread to the Fama–French five-factor model to test firm-level excess returns across G7 markets, using Refinitiv data on 1,465 firms from 2010–2022. Market and size factors are …

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Peer-reviewedJournalInternational Journal of Financial Administrative and Economic Sciences2026#Disclosure InfrastructureDOI

The Role of the External Auditor in Enhancing the Credibility of Sustainability Reports: A Field Study from the Perspective of External Auditors in the Capital Secretariat of the Republic of Yemen

Sultan Alsuraih, Ismail Alshami

Survey of 177 licensed external auditors in Yemen finds that external auditors significantly enhance the credibility of sustainability reports. Clarity, comparability, balance, sustainability context, accuracy, completeness, verifiability, …

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JournalZenodo (CERN European Organization for Nuclear Research)2026#AI × ESGDOI

Supplementary Dataset for: Auditing Early-Stage Commercialization Readiness of an AI Sustainability-Reporting Platform

Linda Kusumaning Wedari, Aryo Bismo, Elsa Anggreni +3

Supplementary dataset supporting an audit of an AI sustainability-reporting platform's early commercialization readiness. It contains extracted quantitative values, evidence grades, reconstructed feasibility scores, sensitivity analyses, DV…

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Peer-reviewedJournalBritish Journal of Contemporary Research2026#ESGDOI

The Sustainability Paradox: Environmental, Social and Governance Reporting and Shop-Floor Decoupling in Nigerian Manufacturing

Tade Shakir Bidemi, Abdulwahab Nurudeen Olamilekan

Examines the 'sustainability paradox' in Nigerian manufacturing: how ESG reporting can decouple from actual shop-floor practice. No abstract is available, so methods and findings remain unverified. It raises the substantive question of whet…

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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…

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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…

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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…

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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…

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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…

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