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.
PreprintAccount and Financial Management Journal2026#ESGDOI
Enhancing Sustainable Financial Reporting Quality in Emerging Markets: The Role of Professional Accounting Qualifications
Dr. Odutola,, Oluyemi, Adekunle, Dada, Surajudeen, Adeleke, Oluwabukola +1
This study examines how professional accounting qualifications affect the quality of sustainable financial reporting in Ogun State, Nigeria. Findings show generally low reporting quality but strong positive relationships between qualificati…
Preprint🌍 GlobalCrossref2025#ESGDOI
Aligning Sustainability Disclosure Standards with Trustworthy AI Governance
Anne-Marie Hubert, Nathalie De Marcellis-Warin, Tania Saba +1
This report examines the convergence between sustainability disclosure standards for financial markets and the need for trustworthy AI governance in the workplace. It explores using existing ESG indicators and ISO standards to address gaps …
PreprintCorporate Social Responsibility and Environmental Management2025#ESGDOI
Assessment of Environmental Disclosure Practices of Indian Corporate Sector Through Sustainable Development Goals
Meenakshi Kaparwan, Resham Goyal, R. C. Dangwal
This study proposes an Environmental Disclosure Index (EDI) based on UN SDGs to assess the disclosure practices of Indian Nifty 50 firms. Analyzing 150 reports over three years, they found an overall performance of 53.28%, with Infosys as t…
Preprint🇺🇸 USACrossref2026#AI × ESGDOI
From Digital Claims to Verifiable Outcomes: A Deployment-Oriented AI and IoT Disclosure Index Linked to Emissions Intensity and Safety Operations
Elham Jahanbakhsh
This study develops a deployment-oriented AI and IoT disclosure index (AIDI) from U.S. annual and sustainability reports (2018-2024) and tests its association with EPA GHG emissions intensity and workplace injury rates. Using fixed-effects …
Preprint🇪🇺 Europe2025#ESGDOI
Sustainable finance & ESG
Lagos, Aristoklis
This thesis reviews sustainable finance and ESG frameworks, analyzing EU regulations such as CSRD and SFDR. It includes an empirical study on ESG and corporate risk in US energy and tech sectors, bridging theory and practice for sustainable…
Preprint🇺🇸 USAJournal of Governmental & Nonprofit Accounting2026#ESGDOI
Community Garden Disclosures and Municipal Bond Interest Costs: A Study of New England States
Jacqueline Jamsheed, Linda Ragland
This study examines whether municipal ESG disclosures, specifically support for community gardens, are associated with lower bond interest costs. Analyzing New England municipalities, it finds a negative correlation between disclosing such …
PreprintInternational Journal of Research in Commerce and Management Studies2026#ESGDOI
SUSTAINABLE BANKING MODELS: LESSONS FOR INDIAN BANKS FROM GLOBAL BEST PRACTICES
Shilpa Laxman Chabukswar, Kishor Shankar Nikam
This paper analyzes global sustainable banking models, focusing on ESG integration, green lending, and sustainability reporting. It finds that Indian banks lag behind international best practices and recommends comprehensive sustainability …
Preprint🇺🇸 USACrossref2026#ESGDOI
How Companies Communicate Social Responsibility, Impact, and Purpose: Evidence from Top S&P 500 Companies' Communications
Sifan Xu, Katie Haejung Kim, Bugil Chang
This study examines how top S&P 500 companies frame social responsibility, impact, and purpose in non-financial reports using semantic network analysis of 122 reports. It finds that purpose anchors values, impact emphasizes outcomes, and re…
Preprint🇪🇺 Europe2026#GreenwashingDOI
An examination of the relationship between long-term CSR commitment and greenwashing
Papadopoulos, Ioannis
This thesis examines the relationship between long-term CSR commitment and greenwashing, focusing on the moderating role of corporate governance (board function, structure, compensation). Using an unbalanced panel of EU firms in environment…
Preprint2026#ESGDOI
DAMPAK GREEN FINANCE DAN FAKTOR- FAKTOR KEBERLANJUTAN TERHADAP KINERJA KEUANGAN PERUSAHAAN: SYSTEMATIC LITERATURE REVIEW
Marcello, Antony, Septianus, Andre, Rimi Gusliana, Mais
This systematic literature review of 28 SINTA-accredited articles examines the mixed relationship between green finance (CSR, green accounting, ESG) and corporate financial performance. It identifies positive effects via efficiency and repu…
Preprint2026#ESGDOI
THE ROLE OF ENVIRONMENTAL ACCOUNTING IN ACHIEVING SUSTAINABLE AND GREENER BUSINESS PRACTICES IN INDIA
Devarshi Rajendrabhai Shah, Dr. Delnaz Jokhi
This paper examines the role of environmental accounting in integrating environmental costs and impacts into corporate decisions in India. It highlights how environmental accounting enhances transparency, supports compliance with regulation…
Journal2026#PolicyDOI
Greenhouse gas emissions under different socio-economic and climate policy scenarios for Switzerland. Summary
Quirin Oberpriller, Nicolas Schmid, Sophie Bogler +11
This study analyzes greenhouse gas emissions under different socio-economic and climate policy scenarios for Switzerland, assessing the impact of policy choices on emission levels.
🇪🇺 EuropeJournalProtection of Natural Resources in the 21st Century [Working Title]2026#Carbon PricingDOI
Do Greenhouse Gas Emissions Respond to Environmental Economics and the Environmental Management System ISO 14001 in the EU?
Stojan Črv
This study empirically examines the relationship between greenhouse gas (GHG) emissions and environmental economic factors (GDP, environmental protection expenditure, environmental tax revenue, climate change mitigation investment) as well …
Preprint🌍 Global2026#Carbon AccountingDOI
N2O emission factors across a gradient of pasture intensification in Highlands of Southern Brazil: Refining regional greenhouse gas inventories
Pedro A. Garzón-Camacho, Cássio Felipe Lopes, Janquieli Schirmann +6
This study measured N2O emission factors (EFs) from urea, urine, and dung across a pasture intensification gradient in southern Brazil. Results showed most EFs were lower than IPCC Tier 1 defaults, with stable subtropical pastures emitting …
🇺🇸 USAJournal2026#PolicyDOI
When Federal Climate Policy Works
Roger Karapin, David Vogel
This paper challenges the belief that US federal climate policy has been ineffective. It analyzes sectoral policies (fuel economy, EVs, efficiency standards, renewable tax credits, HFC & methane regulations) that have reduced emissions over…
🌍 GlobalReport2026#Carbon PricingDOI
Energy use policies and carbon pricing in the UK
Arun Advani, Samuela Bassi, Alex Bowen +4
Examines energy use policies and carbon pricing in the UK, likely assessing sectoral impacts and policy effectiveness.
🌍 GlobalJournalESG, Social Innovation, and Sustainable Business Practices in a Changing Global Economy2026#Climate FinanceDOI
Assessment of Green Finance Empowering Sustainable Entrepreneurship
Swar Mehta, Pawan Prabhakar, Shikhar Dwivedi +1
This paper assesses the role of green finance in enabling sustainable entrepreneurship, focusing on developing economies. It examines opportunities, constraints, and policy interventions, offering actionable insights for governments, invest…
JournalESG Considerations in Entrepreneurial Finance and Business Strategies2026#Energy TransitionDOI
Governing Green Energy and Sustainable Finance in Morocco
Amine El Kadri, Mohammed El-Khodary
This chapter analyzes green energy and sustainable finance governance in Morocco, highlighting how institutional frameworks, financial instruments, and public-private partnerships drive renewable energy progress. Using the case of TAQA Moro…
JournalAdvances in Computational Intelligence and Robotics2026#AI × ESGDOI
Artificial Intelligence in Sustainable Finance
Pratiti Nayak, Bhavya Tondon, Raushan Tara Jaswal
This paper discusses how AI integration into sustainable finance can facilitate incorporating ESG measurements into decision-making and achieve SDGs, while also addressing challenges such as data quality, compliance, and ethical dilemmas.
🌍 GlobalJournalAdvances in Computational Intelligence and Robotics2026#ESGDOI
Human-Centered Automation in Sustainable Finance
Vandana Gaur, Neeta Gupta, Sujata Gupta
This paper advocates for a paradigm shift in sustainable finance towards human-centered automation, where AI and automated systems are implemented with human values, needs, and well-being at the core, rather than pure efficiency and profit …