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-reviewed🇯🇵 JapanJournalJournal of Management Economics and Finance (JMEF)2026#ESGDOI
The Impact of ESG Scores on Corporate Financial Performance: The Case of Global Automotive Companies
Michael Angelo A. Cortez, Mochamad Noverian Syafaat
Analyzing 16 global automotive firms over 2015–2023 (144 firm-years) with GLS, Arellano–Bond dynamic panel, and SEM, the study finds ESG–CFP links vary by dimension. Environmental scores correlate positively with liquidity, interest coverag…
JournalZenodo (CERN European Organization for Nuclear Research)2026#ESGDOI
Beyond ESG Scores: The Greenwashing Question — Rating Disagreement, Measurement Robustness and Evidence Reliability in Sustainable Finance
Stephen Kamran
A reproducible compendium analyzing cross-provider ESG rating disagreement and its persistence across 1,323 firm-year observations from 377 Chinese listed firms (2019–2024). Mean absolute percentile-rank disagreement is 0.2493, with consecu…
Peer-reviewedJournalEconomics Professional in Action (E-PROFIT)2026#ESGDOI
The Effect of Sustainability Reporting and Good Corporate Governance on Financial Performance: Evidence from Manufacturing Companies Listed on Indonesia Stock Exchange
Johannes Kristian Siregar, Astari Dianty, Antonius Bimo Rentor Luntungan
Using 120 firm-year observations of Indonesian listed manufacturers (2022–2025), this study regresses ROA on sustainability reporting and good corporate governance. Sustainability reporting shows a significant positive effect (coef 0.077, p…
Peer-reviewedJournalSocial science and management.2026#AI × ESGDOI
REVIEW EFFECTIVENESS IN GENERATIVE AI-ASSISTED SUSTAINABILITY REPORTING: A CONCEPTUAL ANALYSIS OF DECOUPLING AND ORGANIZATIONAL ACCOUNTABILITY
Angelina Diachkova
GenAI can draft and revise sustainability reports, but human review procedures do not automatically improve disclosure quality. Applying an organizational decoupling lens, the paper distinguishes policy–practice decoupling (review requireme…
DatasetZenodo (CERN European Organization for Nuclear Research)2026#AI × ESGDOI
Research package for "Simplifying Nature Away? Ex-Ante Evidence on the Simplified European Sustainability Reporting Standards from Three Years of Corporate Nature Disclosures"
Saeid Ashraf Vaghefi
A research package scoring nature-related disclosures of STOXX Europe 600 firms for FY2023-2025 against TNFD (askNature) and ESRS E1-E5 (ESRS Alignment Tool). It covers 719 TNFD and 951 ESRS company-years to provide ex-ante evidence on how …
Peer-reviewedJournalJournal of Financial Regulation and Compliance2026#Disclosure InfrastructureDOI
Analyzing the nexus between sustainability disclosure regulation and capital allocation efficacy: decoding the channel effects of financial reporting quality
Bhaskar Khadakbhavi, Rajesh Desai, Krunal Soni
Using India's mandatory BRSR as an exogenous shock, this difference-in-differences study of 976 listed firms (2019–2025) finds that ESG disclosure regulation improves capital allocation efficacy, mediated by higher financial reporting quali…
Peer-reviewedJournalJurnal Ilmu Manajemen dan Akuntansi Nusantara2026#ESGDOI
Connecting Financial Statements And Sustainability Reports: A Literature Review Of Accounting And Sustainability Disclosure
Amelia Gadis Mahadi, Nikmatur Rohmanila
A systematic review of four Indonesian studies on how financial statement indicators relate to sustainability disclosure after POJK No. 51/2017. Sustainability disclosure is positively linked to ROA, ROE and firm value and negatively to NPL…
🌍 GlobalDatasetZenodo (CERN European Organization for Nuclear Research)2026#ESGDOI
Responsible Corporate Governance and Sustainable Investment Attraction: Econometric Evaluation of ESG Disclosures Across Developing Economies and Kazakhstan
Aliya Nurgaliyeva, Zhanbota Zinetullina, D. E. Alisheva +3
This paper econometrically evaluates how responsible corporate governance and ESG disclosure affect sustainable investment attraction across developing economies and Kazakhstan. It empirically links disclosure quality to investment inflows,…
Peer-reviewedJournalJournal of Creative Power and Ambition2026#ESGDOI
Green Accounting, Green Finance, and Firm Value: The Moderating Role of ESG Disclosure in Energy Firms
Khairil Pajeri, Afrijal, Hendry Kurniawan
Using 49 Indonesian energy firms (210 firm-years, 2021–2025), this study tests whether green accounting and green finance affect firm value (Tobin's Q) and whether ESG disclosure moderates these links. None of the three disclosure variables…
PreprintPreprints.org2026#Disclosure InfrastructureDOI
ESG Disclosure Quality, Cost of Capital and Financial Performance: Evidence from Indian Listed Firms
Ankit Shah, Rakesh Panchal
A research plan empirically testing how ESG disclosure quality affects cost of capital and financial performance among Indian listed firms under SEBI's BRSR regime. Using a BRSR-based content-analysis index, cost of debt, estimated cost of …
Peer-reviewed🌍 GlobalJournalClimate Law2026#Disclosure InfrastructureDOI
ESG and Climate Disclosure Regulation: A Comparative Legal Analysis of the United States and Malaysia
Wan Mohd Zulhafiz Wan Zahari
This article compares climate-related financial disclosure regulation in the US and Malaysia, contrasting the US adversarial, rule-based regime with Malaysia's consensus-oriented, exchange-based framework. It maps both jurisdictions' evolut…
🇪🇺 EuropeJournalACM International Conference on AI in Finance (ICAIF)2026#AI × ESGDOI
Auditing Automated ESG Disclosure Measurement from Web Archives
Tristan Till, Niklas Till, Gianfranco Gianfrate +1
This study examines how to audit automated measurement of ESG disclosure drawn from web archives. It focuses on validating the reliability of machine-extracted corporate sustainability disclosures. The work highlights quality assurance need…
Peer-reviewedJournalSocial Responsibility Journal2026#ESGDOI
ESG implementation and disclosure as a governance mechanism
Thiago Coelho Soares, Claudemir José de Souza, Gisele Mazon
A qualitative multiple-case study of five Brazilian credit cooperatives, based on 19 interviews with senior managers, examines how ESG implementation is shaped by regulatory pressure, cooperative principles and organizational capabilities. …
Peer-reviewedJournalAlimentary Pharmacology & Therapeutics2026#Carbon AccountingDOI
Carbon Footprint of Diagnostic Modalities Used in Inflammatory Bowel Disease Care: The EVERGREEN ‐ IBD Study (EVERGREEN‐IBD: Evaluating Value, Emissions, Resource Use, and GREEN diagnostics in IBD)
Hardik Rughwani, Rupa Banerjee, Rajendra Patel +2
Prospective study at AIG Hospitals, India, quantifying per-procedure carbon emissions and costs of IBD diagnostics. Emissions ranged from 0.462 kg CO2e per lab test to 21.25 kg CO2e per MRI; intestinal ultrasound (IUS) was the lowest-carbon…
Peer-reviewed🇪🇺 EuropeJournalACS Sustainable Resource Management2026#AI × ESGDOI
Ex-Ante Product Carbon Footprint Forecasting in Electric Arc Furnace Stainless Steel Production: A Probabilistic Machine Learning Framework for Alloy Eco-design
Luca Testini, Alessandro Misul, Thomas Echterhof +3
An ex-ante ML framework forecasts product carbon footprint during alloy and charge design for electric arc furnace stainless steel, trained on 2,206 heats. Monte Carlo simulation propagates LCA uncertainty; Quantile Random Forest performed …
Peer-reviewedJournalInternational Journal of Vast Advancements in Science and Technology2026#AI × ESGDOI
Carbon Footprint AI: An Intelligent Emission Monitoring and Reduction Platform Using Digital Twin, Multi-Agent Reinforcement Learning and Explainable AI
Md Mujaheed, Md Nausheen, A. Karthik
Proposes an integrated platform combining digital twins, multi-agent reinforcement learning, and explainable AI to monitor and reduce emissions in real time. It targets automated carbon accounting and decision support, with explainability e…
JournalZenodo (CERN European Organization for Nuclear Research)2026#AI × ESGDOI
Benchmarking large language models for sustainable dietary assessment: carbon and water footprint estimation using a category-calibrated prompting framework
Mustafa Tahsin Yılmaz
This study benchmarks six large language models against conventional database-derived estimates of carbon footprint (CFP) and total water footprint (WFP) for 50 five-meal menus across five dietary patterns (DASH, Mediterranean, MIND, low-ca…
Peer-reviewedJournalPersonnel Review2026#ESGDOI
How GHRM creates firm value: a firm-level explanation through carbon footprint reduction
Elsa Alama Salazar, Macarena Ayleen Mansilla Mahmud, Pilar Esperanza García-Tamariz
Using SEM on 1,845 large firms, this study tests whether carbon footprint (CF) reduction mediates the link between green HRM (GHRM) and financial performance under the AMO framework. GHRM significantly lowers externally verified CO2e emissi…
Peer-reviewedJournalWORLD JOURNAL OF INNOVATION AND MODERN TECHNOLOGY2026#Energy EfficiencyDOI
Designing A Sustainable Cloud Efficiency Model for Reducing Carbon Footprint in Large-Scale IT Operations
Taiwo Oyewole
This review proposes a sustainable cloud efficiency model to cut carbon emissions from large-scale IT operations while preserving performance. It integrates energy-efficient virtualization, dynamic provisioning, AI-driven power analytics, a…
Peer-reviewedJournal2026#Energy TransitionDOI
Alternative Marine Fuels: A Pathway to Carbon-Neutral Shipping
Amirulaminfirdaus Mohd Yusof
A weighted-sum MCDA ranks five marine fuel options across seven criteria including well-to-wake CO2 reduction, engine compatibility, cost, safety and supply-chain maturity. Advanced biofuels lead (0.752), followed by LNG (0.669) and methano…