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.
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…
Preprint🇪🇺 EuropeCrossref2026#Disclosure InfrastructureDOI
The Determinants of ESG Data Requirements for SMEs in the European Union: Insights and Challenges from Hungary
Dorottya Sebestyén
This paper analyzes how EU non-financial reporting regulation, evolving from NFRD to CSRD, the 2025 Omnibus package, and the VSME, embeds SMEs through spillover mechanisms. It identifies three pathways: value chain transmission, financial g…
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…
Preprint🌍 Global2026#AI × ESGDOI
Beyond Carbon Accounting: A Unified Digital ESG Framework for Manufacturing Industries Integrating CSRD, ESRS, the GHG Protocol, and the United Nations Sustainable Development Goals
Arpit Darbari
Proposes a Unified Digital ESG Framework (UDEF) for manufacturing that integrates CSRD/ESRS compliance, GHG Protocol-based accounting, and SDG alignment. Leverages smart metering, IIoT, cloud EMS, and AI-assisted decision support for contin…
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, …
PreprintCNApplied and Computational Engineering2026#HydrogenDOI
Application Potential of Hydrogen Energy in Oil and Gas Field Scenarios
Xunyi Wang
This study systematically evaluates hydrogen energy application in oil and gas fields, using literature review and case studies from Changqing, Shengli, and Tarim. It covers production routes (produced-water electrolysis, wind-solar hybrid,…
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…
PreprintCrossref2026#Transition FinanceDOI
Just Transition, Redistribution, and Asset Returns
Sen Batu Yang, Maxime Sauzet
This paper develops a general equilibrium asset-pricing model with heterogeneous investors and workers to analyze fiscal policy for a just transition. It finds dividend taxation is most effective for reallocating capital to green firms whil…
Preprint🌍 GlobalJournal of Current Studies in SDGs2026#Disclosure InfrastructureDOI
Development of Green Banking Disclosure Index in Southeast Asia Region: Contributing to SDG 13
Nur Kabib, Djoko Suhardjanto, Wulan Suci Rachmadani +1
This study develops an Unweighted Green Banking Disclosure Index (UGBDI) for Southeast Asian banks, addressing the lack of region-specific disclosure standards. By integrating local regulations and prior studies, it proposes 32 disclosure i…
Preprint🇪🇺 EuropeThe Economy of Bulgaria and the European Union: 20 Years Since the Signing of the Treaty on the Accession of the Republic of Bulgaria to the European Union and Membership in the Euro Area from 01.01.22026#Transition FinanceDOI
ТАКСОНОМИЯТА НА ЕВРОПЕЙСКИЯ СЪЮЗ И РОЛЯТА Й ЗА БАНКОВИЯ СЕКТОР
Alie Asanova Borizanova
This report analyzes the impact of the EU Taxonomy on the banking sector, examining its regulatory foundations and practical implications. It highlights new reporting obligations, changes in risk management, integration of ESG factors, and …
PreprintSustainability2026#Energy EfficiencyDOI
Energy Efficiency in Egypt’s Private Sector: Barriers and Drivers
El Hussein Essam, Omar Abdelaziz, Mohamed Salaheldin +1
This study analyzes barriers and drivers of energy efficiency adoption in Egypt's private sector (industry, buildings, transport) based on 17 stakeholder interviews. Key drivers include carbon reduction commitments, regulatory compliance, d…