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-reviewedJournalVictoria University of Wellington2026#Energy EfficiencyDOI
Analysing EN16883:2017 guidelines on energy retrofit and its use outside of Europe:A proposal for New Zealand tailored guidelines
Rachel Filgueiras Paschoalin, Nigel Isaacs
This paper examines the applicability of the European standard EN16883:2017 for energy retrofit of historic buildings to New Zealand. Through three hypothetical retrofit cases, it analyzes the benefits and limitations of the standard and pr…
PreprintZenodo (CERN European Organization for Nuclear Research)2026#Energy TransitionDOI
Technology Substitution Velocity Theory: A Dynamic Framework for Economic Transformation and Industrial Restructuring
Jincheng Zhang
This paper argues that the velocity of technological substitution, not just innovation, drives industrial restructuring and economic modernization. It introduces the Technology Substitution Velocity Theory (TSVT), defining substitution velo…
PreprintCrossref2026#AI × ESGDOI
A Case Study of Transparency Data Bias in ESG Ratings and its Potential of AI-Driven Solutions
Xinxiu Liu
ESG ratings are crucial in capital markets, but the surge in disclosed data leads to transparency data bias, potentially compromising rating accountability. This interview-based study reveals awareness of this bias, its causes (data quality…
Preprint🌍 GlobalCrossref2026#Disclosure InfrastructureDOI
Network State Environmental, Social, and Governance Framework (NS-ESG): A Composite Sustainability Reporting Standard for Digitally-Native Communities Operating Across Sovereign Jurisdictions
Kathleen Maree Grey
This paper proposes NS-ESG, the first composite sustainability reporting standard for Network States—geographically distributed, digitally-native communities operating across sovereign jurisdictions. It addresses five structural gaps (legal…
Preprint2026#Climate RiskDOI
Economic Gauge Theory: Stock-Flow Consistency, Thermodynamic Constraints, and Climate Risk on the Pacioli Manifold
Buckley, Ian R. C.
This paper proposes Economic Gauge Theory (EGT), a geometric framework integrating climate risk and carbon pricing on the Pacioli manifold based on double-entry bookkeeping. It treats environmental externalities as curvature and formulates …
Preprint🇪🇺 EuropeRivista Italiana di Ragioneria e di Economia Aziendale2026#ESGDOI
La non-financial disclosure nell’ottica del report integrato. Un’analisi qualitativa sulle banche italiane
THOMAS, ANTONIO, SCANDURRA, GIUSEPPE
This study evaluates the quality of ESG disclosure of listed Italian banks by comparing their reports with the Integrated Report (IR) guidelines. The analysis shows that banks generally have good non-financial disclosure, but not all IR obj…
PreprintCrossref2026#GreenwashingDOI
When Does Bank ESG Greenwashing Threaten Financial Stability? A Monte Carlo Simulation
Muhammad Mohsin
This study uses Monte Carlo simulation to analyze how bank ESG greenwashing (disclosure-performance gaps) affects financial stability. It finds that greenwashing can be privately attractive under weak supervision but becomes costly with scr…
Preprint2026#ESGDOI
INFLUENCE OF SUSTAINABILITY FACTORS ON THE FINANCIAL PERFORMANCE OF LISTED FINANCIAL COMPANIES IN NIGERIA: A CORPORATE SUSTAINABILITY PRACTICE EXAMINATION
Omehe, Raphael, Dr. Amahi, Fidelis U., Tutuvwe, Victor
This study examines the impact of ESG disclosure on financial performance (ROA, ROE, EVA, Tobin's Q) of 36 listed Nigerian financial firms using regression analysis. Results show significant influence, recommending mandatory sustainability …
PreprintAkbis: Media Riset Akuntansi dan Bisnis2025#ESGDOI
Mapping Emerging Themes in Sustainability Accounting: A Systematic Literature Review
Cut Darmawati, Chairanisa Natasha Miraza, Muhammad Ichsan Adnan
This study systematically reviews 42 Scopus-indexed articles (2021-2024) on sustainability accounting and ESG reporting, identifying dominant themes such as sustainability disclosure, green accounting, ESG reporting, environmental informati…
Preprint2026#ESGDOI
ESG-ТРАНСФОРМАЦИЯ НЕФТЕГАЗОВОЙ КОМПАНИИ КАК ФАКТОР ИНВЕСТИЦИОННОЙ УСТОЙЧИВОСТИ: АНАЛИЗ АО «УЗБЕКНЕФТЕГАЗ»
(著者不明)
This paper analyzes the relationship between ESG disclosure and investment sustainability at JSC Uzbekneftegaz, a state-owned oil and gas company in Uzbekistan. It argues that non-financial reporting is crucial for managing environmental, f…
PreprintCrossref2026#ESGDOI
INTEGRATING ESG AND SDG FRAMEWORKS: A NEW PARADIGM FOR CORPORATE SUSTAINABILITY REAL WORLD APPLICATIONS
null Prof. Dr. Anand Mohan, null Prof. Snehasis Sinha Roy
This study quantitatively analyzes the integration of ESG criteria and SDG targets using data from 200 Indian companies. Findings show that firms with high ESG disclosure quality align better with SDGs (especially Goals 5, 13, 8), and stron…
PreprintRechtsnormen: Journal of Law2025#ESGDOI
Mandatory Environmental, Social, and Governance (ESG) Disclosure: Legal Impact on Corporate Accountability in the Indonesian Stock Exchange
Imam Hanafi, Liu Yang, Li Na +1
This study analyzes the impact of mandatory ESG disclosure on corporate accountability among Indonesian listed companies using a qualitative legal approach. It finds that mandatory disclosure enhances procedural accountability and risk gove…
Preprint2026#ESGDOI
A Comprehensive Study on ESG Enforcement and Sustainable Corporate Transformation in India amidst the Era of Digital Governance
Ross Ann Babu & Dr. Jyotirmoy Banerjee
This study examines whether India's ESG enforcement architecture (SEBI's BRSR mandate) and digital governance mechanisms (AI, blockchain, RegTech) foster genuine corporate transformation or mere compliance. Despite increased disclosure volu…
Preprint🇪🇺 EuropeCrossref2026#AI × ESGDOI
Corporate Sustainability Reporting, Artificial Intelligence, and the Carbon Disclosure Project in Europe
Saeed Askary, Davood Askarany, Hassan Yazdifar +3
This study examines the interplay between AI-related environmental perceptions, ESG reporting timing, and CDP disclosure quality across 18 European countries. Mandatory reporting modestly improves disclosure quality, but effects on carbon i…
PreprintJURNAL MANAJEMEN DAN BISNIS2025#ESGDOI
Pemetaan Penelitian Pengungkapan ESG: Perspektif Untuk Pengembangan Sistem Keberlanjutan Organisasi
Uswatun Hasanah, Ahmad Yudhira
This study maps ESG disclosure research trends using bibliometric analysis of Scopus publications from 2004 to 2025. Using VOSviewer, it identifies four major thematic clusters: governance and financial performance, CSR and sustainability, …
PreprintCrossref2026#CCUSDOI
Future of Sustainable Industrial Growth with Carbon Capture and Reduction technologies 
Priya Ranjan
This paper reviews the role of CCUS and AI/Industry 4.0 in industrial decarbonization. It identifies major emission sources like steel, cement, and petrochemicals, and argues that combining renewables, green hydrogen, AI-driven efficiency, …
Preprint🌍 GlobalFrontiers in Sustainable Food Systems2026#Energy TransitionDOI
Province-scale screening identifies differentiated agricultural residue pathways for climate and air pollution mitigation in Indonesia
Dudi Iskandar, Jung-Seok Yang, Nugroho Adi Sasongko +4
This study assesses the availability and mitigation potential of agricultural residues (rice straw, husk, maize stover, empty fruit bunches) across 38 Indonesian provinces. Avoiding burning could reduce 1.74 Mt CO2-eq and 105.3 Gg PM2.5 ann…
PreprintCrossref2026#AI × ESGDOI
The Isgandarov Adaptive Transition Theory and the Isgandarov Transition Fragility Index (ITFI): Measuring Systemic Economic Vulnerability in the AI-Green Twin Transition Era
Nihad Isgandarov
This paper theorizes and measures systemic economic fragility arising from the simultaneous acceleration of AI adoption and decarbonization. It proposes the Isgandarov Adaptive Transition Theory (IATT) and develops the Isgandarov Transition…
PreprintResearch on World Agricultural Economy2026#Carbon AccountingDOI
From Carbon Accounting Quality to Green Investment: Moderated Mediation of Perceived Benefits and Access to Green Finance in Vietnamese Agriculture
Huy Manh Dao, Mai Phuong Dang
This study analyzes survey data from 235 senior managers in Vietnamese agricultural enterprises to examine how carbon accounting quality influences green investment. It finds that carbon accounting quality has a direct effect (β=0.496) and …
PreprintTHE BULLETIN2026#Climate FinanceDOI
ANALYSIS OF GREEN LENDING PROGRAMS OF SECOND-TIER BANKS AND DEVELOPMENT INSTITUTIONS IN THE REPUBLIC OF KAZAKHSTAN
M. Aitkazina, A. Karshalova, V. Biken
This study analyzes the dynamics and institutional mechanisms of green lending in Kazakhstan, using data from 2015-2024. It finds that the market is institutionally developing, driven by international financial organizations, with limitatio…