GX Research Hub · English
GX & Decarbonization Research
This page provides an English interface to the gxceed GX paper corpus. The corpus aggregates papers from 13 open 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.
PreprintInternational Journal of Research & Technology2026#Climate FinanceDOI
Role of Banks in Promoting Sustainable Business Practices
null Dr. Sarika Singh, Dr. Shalini Singh, Mr. Sushil Kumar
This paper examines the role of banks in promoting sustainable business practices through green financing, ESG integration, and sustainable investment instruments. Based on secondary data analysis, it finds that banks contribute to directin…
PreprintJournal of Economics and Business Letters2026#ESGDOI
The influence of Environmental, Social, Governance (ESG) and leverage on the cost of capital (empirical study on mining companies listed on the Indonesia Stock Exchange for the 2022-2024 period)
Nia Yulianty, Rendi Kusuma Natita
This study examines the impact of ESG performance and leverage on the cost of capital for 14 Indonesian mining firms from 2022-2024. ESG shows no significant effect, while leverage has a negative and statistically significant relationship w…
PreprintScientific Notes of Ostroh Academy National University, "Economics" Series2025#ESGDOI
THE ROLE OF PROCESS MINING IN PROCESS TRANSFORMATION AND ESG INTEGRATION FOR SUSTAINABLE DEVELOPMENT OF UKRAINIAN ENTERPRISES
Galyna Chornous, Maryna Horna, Oleh Hustera
This paper examines the role of Process Mining in ESG integration for Ukrainian enterprises. It shows that combining process-oriented management, data analytics, and digital platforms improves ESG data accuracy and operational decision-maki…
Preprint🌍 Global2026#PolicyDOI
How does the UK press report net zero? We studied 500 articles to find out
James Painter
This study analyzes 500 UK newspaper articles to understand how net zero targets are reported. It finds political bias and topic framing that may shape public perception and policy support.
Preprint🌍 Global2026#ESGDOI
Integrated Reporting as a Strategic Tool for Advancing Sustainability: A Conceptual Examination of the Triple Bottom Line Approach in Private Limited Companies
IJMSRT
This study conceptually examines Integrated Reporting (IR) through the Triple Bottom Line approach, arguing that IR enhances transparency, accountability, and stakeholder engagement, linking short-term profitability with long-term value cre…
PreprintThe Applied Economic Researches Journal2026#ESGDOI
Влияние ESG-отчетности на оценку компаний при выходе на IPO
(著者不明)
This study examines the impact of ESG disclosure on IPO valuation in emerging markets (2017-2024). Companies with comprehensive ESG pre-IPO reports exhibit reduced underpricing and higher long-term value, though effects vary by industry and…
PreprintEdelweiss Applied Science and Technology2026#ESGDOI
Corporate governance and CSR reporting: CSRI evidence from 26 listed Vietnamese banks (2014–2024)
Ha Nguyen Viet, Vinh Phung The, Hien Nguyen Minh
This study analyzes how financial and governance structures affect CSR disclosure in 26 Vietnamese listed commercial banks from 2014 to 2024. Using a CSR disclosure index and FGLS models, it finds that bank size and return on assets positiv…
PreprintOwner2026#ESGDOI
Social Disclosure's Ascendancy in Energy Corporate Valuation: Outpacing Economic, Environmental, and Governance Dimensions
Hernisa Hernisa, Alfonsa Dian Sumarna
This study examines the impact of ESG and economic disclosures on firm value in Indonesia's energy sector (2021-2023). Findings show that economic, environmental, and governance disclosures individually do not significantly affect firm valu…
PreprintQubahan Academic Journal2026#ESGDOI
The Effect of Digital Transformation on Integrated Reporting Quality: Evidence from Saudi Listed Companies Pre- and Post-COVID-19
Mahdi Alhamami, Ahmed Almahuzi
This study examines the impact of digital transformation on integrated reporting (IR) quality for Saudi listed firms before and after COVID-19 (2018-2019 vs. 2020-2022). Using panel data analysis, it finds that digital transformation signif…
🇺🇸 USAReport2026#Climate ScienceDOI
Freshwater wetland carbon flux analysis pertinent to the Net Emissions Analysis Tool improvement : method development and testing
Alice Goldstein-Plesser, Anna Ulanova, Korynna Rankin +4
This field study measures CO2 flux in palustrine wetlands across three US ecoregions, comparing two instruments. Results show flux varies by site characteristics, supporting the need for site-specific data to improve net emission estimation…
PreprintCURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini2025#ESGDOI
DOES BOARD COMMISSIONERS’ DIVERSITY MATTER IN WATER DISCLOSURE? EVIDENCE FROM INDONESIA STATE-OWNED ENTERPRISES
Natal Manihuruk, Poppy Nurmayanti M, Nanda Fito Mela
This study examines whether board commissioners' diversity (gender, education, age) influences water disclosure in Indonesian state-owned enterprises from 2019 to 2023. Results show that age diversity significantly improves disclosure, whil…
Preprint🌍 GlobalInternational Journal of Academic Excellence and Research2026#ESGDOI
Mapping CSR Research in Developing Economies: A Bibliometric Review of Environmental Sustainability
S Remya
This bibliometric review maps CSR and environmental sustainability research in developing economies from 1998-2024. Using 358 articles, it identifies core journals, authors, and four thematic streams. It highlights a post-2015 increase in p…
Preprint🌍 GlobalJurnal Cakrawala Akuntansi2026#ESGDOI
RESEARCH TRENDS IN CREATIVE ACCOUNTING AND EARNINGS MANAGEMENT: A GLOBAL BIBLIOMETRIC ANALYSIS (1996–2025)
Sartika, Dewi, Rahmi, Fitria, Mulyani, Fitrah +1
This bibliometric analysis of 46 Scopus articles (1996–2025) maps research trends on creative accounting and earnings management, identifying three thematic domains: governance & ethics, financial behavior & accrual manipulation, and instit…
🌍 GlobalJournalESG Considerations in Entrepreneurial Finance and Business Strategies2026#ESGDOI
Impact of Board Gender Diversity on ESG Disclosure Quality
Nahid Bikhzazen, Hassan Bassidi, Mona Hida
This study examines the impact of board gender diversity on ESG disclosure quality using a panel of 24 Moroccan firms from 2019-2023. It measures disclosure quality across seven dimensions and finds that female board representation signific…
JournalRisks, Innovations, and Corporate Social Responsibility in Finance and Accounting2026#OtherDOI
Towards Sustainable Finance
Arshika, Blesson Varghese James, Merin K. Varghese
This study examines factors influencing green banking adoption among young adults in India using the Theory of Planned Behaviour. Key determinants include environmental concern, social factors, perceived behavioral control, subjective norms…
JournalAdvances in Computational Intelligence and Robotics2026#Climate FinanceDOI
AI and Green Finance in Insolvency Resolution
Himanshi Sanjaykumar Sharma
This paper explores the role of green finance and AI in insolvency resolution for the real estate sector. It suggests that AI can facilitate the Corporate Insolvency Resolution Process (CIRP) while reducing costs and improving environmental…
JournalESG, Social Innovation, and Sustainable Business Practices in a Changing Global Economy2026#ESGDOI
Embedding ESG in Entrepreneurial Finance
Soukaina Alami Harrak, Noutaila Alami Harrak, Mohammed El-Khodary
This paper argues that ESG adoption in entrepreneurial finance is uneven due to resource scarcity, lack of standardized measurement, and dependence on external legitimacy. It uses stakeholder theory, resource-based view, and legitimacy theo…
🌍 GlobalJournalAI-Driven Computational Engineering for Sustainable Development2026#Transition FinanceDOI
Role of Government Policies and Regulations in Shaping the Landscape of Green Finance in Industry 5.0
Harshita Sharma, Swati Jain
This chapter examines the role of government policies and regulations in fostering green finance within the framework of Industry 5.0. It compares policy approaches from countries including India, China, Brazil, France, Indonesia, and Germa…
🌍 GlobalJournalAdvances in Computational Intelligence and Robotics2026#AI × ESGDOI
From ESG to ESGI
Zaheda Daruwala
This paper introduces ESGI (ESG with Intelligence), a paradigm integrating AI into ESG investing. Through systematic literature review, it proposes a dynamic, data-driven ecosystem using NLP, XAI, and other AI methods to enhance transparenc…
PreprintEnvironmental Research, Engineering and Management2025#Scope 1/2DOI
How Do Oil Companies in Emerging Country Manage Carbon Emissions to Improve Sustainability Reporting? A Case Study of PT Pertamina
Togar W. S. Panjaitan, Thyophoida W. S. Panjaitan, Bernando Purba
This paper examines PT Pertamina, Indonesia's state-owned oil company, focusing on its Scope 1 and 2 emissions reduction and ESG performance improvement. The company exceeded its 2023 emissions reduction target by 124%, decarbonizing 1.13 m…