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-reviewedJournalDinasti International Journal of Economics Finance & Accounting2026#ESGDOI
The Role of ESG Disclosure as a Moderator of the Influence of Transfer Pricing and Managerial Ownership on Tax Aggressiveness in Energy Sector Companies Listed on the IDX (2022–2024)
Ni Putu Indah Budi Lestari Putra, Desak Nyoman Sri Werastuti, I Made Pradana Adiputra
This study examines the effects of transfer pricing and managerial ownership on tax aggressiveness, and the moderating role of ESG disclosure, using data from Indonesian energy sector firms (2022-2024). Results show transfer pricing positiv…
Peer-reviewed🌍 GlobalJournalDinasti International Journal of Education Management And Social Science2026#ESGDOI
The Moderating Effect of Sustainability Commitment and ESG Disclosure on Corporate Credit Risk: An Analysis of the Banking Industry in Southeast Asia
Achmad Jaelani, Atik Budi Paryanti
Using panel data from Southeast Asian listed banks (2015-2023), this study examines how debtor firms' ESG disclosure affects bank credit risk (NPL ratio) and the moderating role of banks' sustainability commitment. Results show ESG disclosu…
Peer-reviewedJournalRIGGS Journal of Artificial Intelligence and Digital Business2026#ESGDOI
Pengaruh ESG Disclosure, Profitabilitas, Likuiditas terhadap Keputusan Investasi pada Perusahaan Manufaktur Non-Cyclical
Fadhilah Lulu Luthfiyah, Lidia Wahyuni
This study analyzes the impact of ESG disclosure, profitability, and liquidity on investment decisions (PER) for non-cyclical manufacturing firms listed on the Indonesia Stock Exchange from 2022-2024. Using panel data regression, it finds t…
Peer-reviewedJournalJournal of Economics Finance and Management Studies2026#ESGDOI
ESG Disclosure and Firm Value in Sharia Capital Markets: Evidence from Food and Beverage Firms in Indonesia
Aizzatut Tahiyya Nafisatul Muna, Nyata Nugraha, Iwan Budiyono
This study analyzes the impact of ESG disclosure on firm value (PBV) for 13 food and beverage firms listed on the Indonesian Sharia Stock Index (ISSI) from 2021-2024 using panel data regression. Results show that ESG disclosure simultaneous…
Peer-reviewedJournalRIGGS Journal of Artificial Intelligence and Digital Business2026#ESGDOI
Pengaruh Environmental Performance terhadap Firm Value: Peran ESG Disclosure sebagai Variabel Moderasi
Fachrul A Siregar
This study analyzes the impact of environmental performance and ESG disclosure on firm value for Indonesian mining companies listed on the IDX from 2021-2025. Using panel data regression on 150 observations, it finds both positively affect …
Peer-reviewedCNJournalInternational Journal of Banking and Finance2026#AI × ESGDOI
UNRAVELLING THE INTERPLAY BETWEEN ESG-LINKED EXECUTIVE COMPENSATION, BOARD CLIMATE OVERSIGHT, AND CARBON DISCLOSURE
Liu Na, Wan Nordin Wan‐Hussin, Chin Sok Fun
This study examines whether ESG-linked executive compensation influences carbon disclosure quality in China's A-share listed firms, and whether board climate oversight mediates this relationship. Using panel data from 2021-2023, it finds th…
PreprintPreprints.org2026#ESGDOI
When ESG Disclosure Pays but Markets Look Away: Evidence from Vietnamese Commercial Banks
Ngọc Toàn Phạm, Hieu Le Tran Trung
This study examines the impact of voluntary ESG disclosure on the financial performance of Vietnamese commercial banks using panel data from 2010-2025. Constructing an ESG disclosure index via content analysis and employing fixed/random eff…
Peer-reviewed🇺🇸 USAJournalBehaviour and Information Technology2026#AI × ESGDOI
Tech for good? evaluating the ESG outcomes of AI-related disclosure in U.S. firms
Luana Serino, Manlio Del Giudice, Francesco Campanella +1
This study empirically examines the impact of AI-related disclosure on ESG outcomes in U.S. firms. It investigates whether AI adoption and disclosure are associated with improved ESG performance, contributing to the emerging literature on A…
Peer-reviewedJournalJournal of Accounting Management and Economics2026#ESGDOI
ESG Disclosure Analysis on Profitability with Market Capitalization as a Moderating Variable
Hadi Setyo Nugroho
This study analyzes the impact of ESG disclosure on ROE for energy companies listed on the Indonesia Stock Exchange (2021-2024). Using a GRI-based checklist and multiple regression, it finds that all ESG dimensions positively affect ROE, bu…
Peer-reviewedJournalEnvironmental Progress & Sustainable Energy2026#Energy TransitionDOI
Life cycle assessment of high oleic natural ester‐based insulating oil for carbon footprint reduction in sustainable transformer
Banti Sidhiwala, TCSM Gupta, Meka Srinivasarao +1
This study evaluates high oleic natural ester (HONE) insulating oil for transformers, showing via LCA a ~27% CO2 reduction over 30 years compared to mineral oil. HONE's superior thermal stability enables smaller transformers and higher load…
Peer-reviewed🇨🇳 ChinaJournalJournal of Cleaner Production2026#Energy TransitionDOI
Reducing the carbon footprint of asphalt production through crude oil selection guided by refining history
Yunze Pang, Liyan Shan, Yajie Wang +2
This paper examines how crude oil selection guided by refining history can reduce the carbon footprint of asphalt production. Conducted by Chinese research institutions, it focuses on upstream emission reduction opportunities in the manufac…
JournalLecture notes in networks and systems2026#AI × ESGDOI
AI/ML-Driven Kubernetes Scheduling for Energy Efficiency and Carbon Footprint Reduction: A Comprehensive Review
Sanjana Kewalramani, Sharvari Nimje, Tanishq Rajpuria +2
This review systematically organizes research applying AI/ML to Kubernetes scheduling for improving energy efficiency and reducing carbon emissions. It shows that ML-based workload placement optimization can effectively reduce data center e…
Peer-reviewedCNJournalFinancial Innovation2026#Climate RiskDOI
Are corporate cash holdings sensitive to neighborhood carbon emissions?
Xinya Wang, Xinzhi Zhang, Shuqing Huang
This study empirically examines how neighborhood carbon emissions affect corporate cash holdings. Using a novel exogenous metric, it finds that higher emissions increase cash holdings. Mechanisms include reduced ESG performance, increased f…
Peer-reviewed🇺🇸 USAJournalJournal of Building Pathology and Rehabilitation2026#Energy TransitionDOI
Enhancing cementitious materials with carbon black: a comprehensive review
Nithin Krisshna Gunasekaran, Akash Samadhiya, Gabriel Arce Amador +1
This review examines pyrolyzed carbon black (CB) from waste tires as a sustainable supplementary cementitious material, showing that low replacement levels (up to ~5%) enhance compressive and flexural strength while improving durability thr…
Peer-reviewedJournalGenetics and Molecular Research2026#AI × ESGDOI
GEOSPATIAL TECHNIQUES FOR ASSESSING CARBON SEQUESTRATION IN MANGO ORCHARDS
T. Sindhu, Dr. K. Sivakumar, Dr. D. Jayanthi +2
This review examines geospatial technologies (GIS, remote sensing, UAV, LiDAR) combined with machine learning for carbon stock estimation in mango orchards. Integration of satellite imagery and ML models (Random Forest, SVM, ANN) improves p…
CNJournalZenodo (CERN European Organization for Nuclear Research)2026#Disclosure InfrastructureDOI
Replication code for "Regulatory Visibility and Carbon Disclosure in China"
Zehua Tian
This record provides replication code and aggregate results for a study on how regulatory visibility affects carbon disclosure in China. It documents CSMAR data retrieval and construction of 2019 registry exposure, enabling researchers to r…
Peer-reviewed🇨🇳 ChinaJournalAgricultural Systems2026#Energy TransitionDOI
Quantifying the water–energy–food–carbon nexus and carbon-emission transmission pathways in grain production: Evidence from 340 Chinese cities
Yuling Wen, Zhenjie Chen, Manchun Li +1
This study quantifies the water-energy-food-carbon nexus and carbon emission transmission pathways in grain production across 340 Chinese cities. It analyzes how emissions propagate through inter-city supply chains and identifies regional m…
Peer-reviewed🇨🇳 ChinaJournalNational Science Review2026#Climate ScienceDOI
Impacts of multitrophic biological loop on soil carbon sequestration
Guixiang Zhou, Junxi Liu, Jiabao Zhang
This paper proposes a 'virus-mediated microbial carbon pump' concept, extending the microbial carbon pump theory by integrating soil viruses, microbes, and fauna interactions. It offers a new framework for understanding soil carbon sequestr…
Peer-reviewed🇨🇳 ChinaJournalEnvironmental Technology2026#Energy EfficiencyDOI
Multiscale evolution of VOC-loaded activated carbon during thermal regeneration: from contaminant desorption to carbon matrix reorganization
Zihao Guo, Mei Lü, Chuanfeng Zhao +5
This study elucidates the multiscale structural evolution of spent activated carbon during thermal regeneration, identifying an optimal window (400-500°C, 1-2h) that achieves >95% contaminant removal and surface area recovery while preservi…
Peer-reviewed🇨🇳 ChinaJournalJournal of Cleaner Production2026#Carbon AccountingDOI
Carbon footprints of RFID labels in mass production
Fangli Chen, Lulu Xu, Laili Wang +2
This study assesses the carbon footprint of RFID labels in mass production, quantifying emissions across the lifecycle and identifying reduction opportunities in manufacturing and materials. It offers insights for sustainable production and…
