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.
PreprintCNSustainability2025#AI × ESGDOI
Using Generative Artificial Intelligence to Evaluate the Quality of Chinese Environmental Information Disclosure in Chemical Firms
Yun Zhu, Qinghan Chen, Ma Zhong
This study proposes a framework for evaluating environmental information disclosure quality (EIDQ) of chemical firms, using a generative AI (DeepSeek-V3.2) scoring system. Analyzing 190 ESG reports from 38 Chinese chemical firms (2020-2024)…
🌍 GlobalJournalNavigating an Evolving Sustainable Built Environment2026#Energy EfficiencyDOI
International case studies of net zero and climate resilience
Mei Ren, Rachel Waggett
Chapter 7 presents international case studies on transformative sustainability in the built environment across five regions, covering adaptive reuse, circular economy, climate resilience, net zero energy/water, and community wellbeing. Exam…
Preprint🌍 GlobalIlomata International Journal of Tax and Accounting2025#ESGDOI
Consumer Green Behavior and Sustainability Accounting-Based Marketing Innovation: A Systematic Framework for Eco-Brand Engagement
Muhammad Zabir Zainuddin, Sulvariany Tamburaka, Nasrullah Dali
This paper develops a systematic framework integrating consumer green behavior, sustainability-oriented marketing innovation, and sustainability accounting for eco-brand engagement. Based on a PRISMA systematic review of 38 articles, it fin…
PreprintGOVERNORS2025#ESGDOI
Content Analysis of Sustainability Report in Indonesia’s Banking Sector
Muthia Azizah, Dian Widiyati
This study analyzes the completeness of sustainability reports of seven Indonesian banks against the 2021 GRI standards. Platinum-rated banks show better disclosures than Gold-rated ones, and the paper offers policy suggestions for the fina…
🌍 GlobalJournalUnderstanding Environmental Norms2026#Climate FinanceDOI
The net zero norm: between radical potential and business as usual
Joe Blakey, Matthew Paterson
This paper critically examines the net zero norm, exploring the tension between its radical potential for decarbonization and its co-optation by business-as-usual interests. It argues that without systemic change, net zero may reinforce exi…
PreprintJurnal Mahasiswa Manajemen dan Akuntansi2026#ESGDOI
Peran Esg, Leverage, dan Ukuran Perusahaan Terhadap Kinerja Perusahaan Pertambangan di Indonesia
null Abdus Salam, null Nurma Gupita Dewi
This study examines the impact of ESG disclosure (based on GRI), leverage, and firm size on ROA among Indonesian mining companies from 2022-2024. Multiple regression results show that ESG and firm size positively affect performance, while l…
PreprintAmerican Journal of Economic and Management Business (AJEMB)2025#GreenwashingDOI
Exploration of the Potential of Greenwashing in the Sustainability Report of Cement Companies in Indonesia
Nurul Widiana Amin, I Putu Sudana, I Gusti Ayu Nyoman Budiasih +1
This study examines greenwashing potential in sustainability reports of four Indonesian cement companies using legitimacy theory. Through content analysis comparing reports and media coverage, it finds all companies exhibit greenwashing: ma…
PreprintCNJournal of Management and Planning Research2025#GreenwashingDOI
How China’s Environmental Protection Tax Shapes ESG Greenwashing in High-Pollution Firms
Feng Gu, Jingze Du, Xinyi Gao
This study treats China's 2018 Environmental Protection Tax Law as an external policy shock and uses a DID design to examine its effect on ESG greenwashing in high-pollution firms. The tax significantly reduces greenwashing by increasing an…
Preprint🌍 GlobalJournal of Ecohumanism2025#ESGDOI
Corporate Attributes and the Extent of Environmental Reporting: An Empirical Analysis of JSE-Listed Firms
Makhathini Lungani Rudolph, Kansilembo Aliamutu
This study examines how firm size, age, leverage, and profitability affect environmental disclosure among JSE-listed firms in South Africa from 2020-2024. It finds that profitability positively correlates with disclosure, while older firms …
PreprintJournal of South Asian Development2025#ESGDOI
Impact of Sustainability on Firm Performance Under the Moderation of Competition: Considering Financial and Operational Performance Metrics
Bhakti Agarwal, Shailesh Rastogi
This study examines the linear and non-linear relationship between ESG/social scores and firm performance (inventory turnover, sales, gross profit margin) using panel data from 316 Indian non-financial firms (2011-2022), with competition as…
PreprintJournal of Applied Economic Sciences (JAES)2025#ESGDOI
Driving Sustainability: Environmental, Social, and Governance Practices and Financial Implications in India’s Automotive Industry
Pincky AKTER, Jaba CHAKRABORTY, Razia NAGINA +1
This study examines the impact of ESG reporting on financial performance in the Indian automobile sector. Using panel data from all BSE-listed auto firms (2015-2023), it addresses endogeneity with fixed effects and lagged instruments. Findi…
Preprint2026#Carbon AccountingDOI
The Nexus Between Carbon Disclosure Quality and Financial Performance: Evidence from Listed Non-Financial Firms in Nigeria (2010-2024)
Yahaya, Onipe Adabenege
This study examines the relationship between carbon disclosure quality and financial performance for Nigerian listed non-financial firms from 2010-2024. Using panel data regression, it finds a significant positive effect of carbon disclosur…
PreprintNMIMS Management Review2025#ESGDOI
Do the Sustainability Metrics Curtail Managerial Opportunism? Evidence from an Emerging Market
Manu Abraham
This study examines the bidirectional relationship between ESG metrics and earnings management in 82 Indian firms (FY2018-2024). It finds that the Governance pillar is most effective in curbing managerial opportunism, while Environmental an…
PreprintExploresearch2026#Carbon AccountingDOI
Environmental Accounting Disclosures and Financial Performance: A Two-Year Comparative Study of Indian Firms
Aditi Khandelwal, Mamta Jain
This study analyzes environmental accounting disclosures and financial performance of top 50 Indian firms over 2022-2024. Net profit margin and ROA improved, but disclosure levels remained unchanged. The findings suggest that environmental …
PreprintMoneta : Journal of Economics and Finance2026#Carbon AccountingDOI
When Environmental Transparency Meets Profitability: The Impact of Carbon Emission Disclosure and Green Investment on Firm Value in Mining Companies
null Jihan Putri Syabila, Veronika Santi Paramita
This study examines the impact of carbon emission disclosure and green investment on firm value for Indonesian mining companies (2020-2024). It finds that green investment has no significant effect, while carbon emission disclosure negative…
Preprint🌍 GlobalProperty Management2026#ESGDOI
ESG disclosure and REITs financial performance: a disaggregated static panel analysis
Olumide Samson Ola, Mohd Lizam, Rotimi Boluwatife Abidoye +1
This study analyzes the impact of ESG disclosure dimensions on the financial performance of Malaysian REITs using a static panel approach. Environmental and governance disclosures significantly influence Tobin's Q, while social disclosures …
PreprintIndo-Fintech Intellectuals: Journal of Economics and Business2025#GreenwashingDOI
GREENWASHING PERUSAHAAN DI INDONESIA: STUDI LITERATUR PERIODE 2015–2025
Darlin Aulia
This literature review examines greenwashing practices among Indonesian companies from 2015 to 2025, focusing on accounting, sustainability reporting, and public policy. It finds that greenwashing often takes the form of symbolic, selective…
Preprint🌍 GlobalBusiness Strategy and the Environment2026#ESGDOI
Innovation‐Led Sustainability in the Agri‐Food Sector: Evidence From the Global Food and Beverage Industry
Alessandro Bernardo, Domizia Vescovo, Riccardo Censi +3
This study examines the relationship between environmental innovation and ESG scores in the global agri-food sector using panel data from 633 firms (2013-2023). It finds that environmental innovation enhances ESG scores, but green revenues …
Preprint🇪🇺 EuropeCrossref2025#ESGDOI
The Role of Strategic Communication in Enhancing Directors' Accountability
Archan Mitra, Ruma Roy
This paper examines how strategic communication by directors enhances ESG accountability under EU regulations like CSRD and ESRS. It analyzes case studies of EU firms to propose frameworks for avoiding greenwashing and aligning messaging wi…
PreprintNeraca2025#ESGDOI
PELAPORAN TERINTEGRASI OLEH BADAN USAHA MILIK NEGARA DI INDONESIA BERDASARKAN ANALISIS LONGITUDINAL
Asri Lutfiani, Musfirah Majid, Herna Rizaldi
This study uses longitudinal analysis (2020–2024) to examine factors affecting integrated reporting disclosure (IRD) among Indonesian state-owned enterprises (SOEs). It finds that third-party assurance and investor protection positively and…