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🇨🇳 ChinaJournalInternational Journal of Energy2026#Energy TransitionDOI
The Functional Orientation and Transformation Rationale of Natural Gas Within China's Novel Energy System Amidst the Dual Carbon Target
Zhiwei Zhang, Zhifei Tao, Shiying Song +1
This paper argues that under China's dual carbon and energy security constraints, natural gas's strategic role is being reshaped. It identifies a triple function—energy security ballast, power-system regulator, and multi-energy coordination…
Peer-reviewed🇨🇳 ChinaJournalLand Use Policy2026#agricultureDOI
Unveiling the impacts of high-standard farmland construction on climate-smart agriculture
Yao Yao, Lisi Ling, Xu Bi +3
Using a Pressure-State-Response-Objective framework and continuous difference-in-differences on 2003–2022 panel data from 122 counties in Hunan, China, this study examines how high-standard farmland construction (HSFC) affects climate-smart…
Peer-reviewed🇨🇳 ChinaJournalScientific Reports2026#PolicyDOI
Spatial pattern and structural transformation of industrial carbon dioxide emissions in China
Xiaodong Zhang, Yanchun Wang
Using China City Greenhouse Gas data (2005–2020), this study analyzes the spatiotemporal dynamics and drivers of industrial CO2 emissions across China. Emissions rose from 5.66 to 9.83 billion tonnes, with their national share increasing fr…
🇪🇺 EuropeJournal2026#Carbon PricingDOI
Drivers of Technological Change:
Henri Gruhl
This dissertation empirically examines how climate policy, climate change, and supply-chain shocks shape technological change in Europe. It finds Sweden's carbon tax reform boosted clean transport patents, the EU ETS raised low-carbon paten…
Peer-reviewed🌍 GlobalJournalJOURNAL OF ACCOUNTING AND FINANCIAL MANAGEMENT2026#Disclosure InfrastructureDOI
Board Shared Traits and Integrated Financial Disclosure Information in Listed Industrial Goods Firms in Nigeria
Michael Tonbraladoh Sinebe
Using multiple regression on 10 listed Nigerian industrial goods firms, this study examines how board size, independence, gender diversity, and expertise affect integrated disclosure of financial, human, and intellectual capital. Board size…
DatasetZenodo (CERN European Organization for Nuclear Research)2026#Disclosure InfrastructureDOI
KOTAX: An integrated corporate disclosure corpus linked to a financial and tax panel of Korean listed firms
Sejin Myung, Hyungjong Na, 서준일 +3
KOTAX is a large-scale disclosure corpus linking a firm–year financial and tax panel of KOSPI/KOSDAQ-listed Korean firms to raw DART disclosure XML. It covers ~60,908 documents (business, audit, and consolidated audit reports, FY2011–2025),…
Peer-reviewedJournalIlmu Ekonomi Manajemen dan Akuntansi2026#ESGDOI
The Influence of ESG Score, Profitability, Firm Size, and Board Gender Diversity on the Firm Value of Mining Companies Listed on the Indonesia Stock Exchange (IDX)
Ryan Jeremy Partogi Marpaung, Zaenal Abidin
Panel regression on Indonesian listed mining firms (2021–2024) tests ESG score, profitability, firm size, and board gender diversity against firm value (Tobin's Q). ESG score and profitability show negative but insignificant effects; firm s…
JournalEdward Elgar Publishing eBooks2026#ESGDOI
Integrating socially responsible criteria in modern portfolio theory via a tradeoff between focusing on the data of stock returns and their ESG scoring
Tomer Shushi
This study integrates socially responsible investment criteria into modern portfolio theory, framing a tradeoff between optimizing on stock returns versus ESG scores. It offers an optimization framework balancing financial performance and s…
Peer-reviewed🇪🇺 EuropeJournalAccounting and Management Information Systems2026#ESGDOI
The association between ESG scores and corporate tax outcomes in the European Union
Mihai-Daniel Gavrilă, Alexandra Ştefan
An empirical study examining how ESG scores relate to corporate tax outcomes (effective tax rates, tax compliance) among EU firms. It tests whether ESG ratings carry information about tax behavior, linking ESG evaluation to corporate tax st…
Peer-reviewed🇨🇳 ChinaJournalWorld Journal of Economics and Business2026#ESGDOI
ESG Score Boosts Stock Excess Returns: From the Perspective of Information
Cheng Qian
Using 1,104 Chinese A-share firms (2011-2019) and Bloomberg ESG scores, this study shows higher ESG scores significantly raise risk-adjusted excess returns (Sharpe ratio) via two-way fixed effects. Mechanism tests identify information asymm…
🌍 GlobalJournal2026#Energy EfficiencyDOI
Peer Review Report For: Digital transformation as a driver of operational sustainability in manufacturing: a systematic review (2015–2025) [version 2; peer review: 4 approved]
Luís Edgardo Cruz Salinas, Jessica Macalopú Rimachi, Chris Reyes
This systematic review (PRISMA 2020, 2015–2025, 50 studies) examines how IoT, AI, digital twins, and big data analytics affect operational sustainability in manufacturing. Combined adoption yields 20–35% energy reductions and 25–40% materia…
🇪🇺 EuropeJournalEdward Elgar Publishing eBooks2026#Disclosure InfrastructureDOI
Article 11: Transparency of the promotion of environmental or social characteristics and of sustainable investments in periodic reports
Tobias Gumpp
This piece addresses Article 11 of the EU's SFDR, setting out the transparency requirements for periodic reports on financial products that promote environmental or social characteristics or make sustainable investments. It clarifies how fi…
JournalEdward Elgar Publishing eBooks2026#Disclosure InfrastructureDOI
The issue of sustainability reporting in global value chains: barriers and regulatory perspectives
Rao Ps, Nisha Goyal, Radhika Narula +1
Examines barriers to sustainability reporting across global value chains and the regulatory responses shaping corporate disclosure. Likely addresses cross-border data collection challenges and divergent regulatory frameworks. No abstract av…
CNJournalMacquarie University2026#AI × ESGDOI
The Application of Emerging Technologies in Climate and Sustainability Reporting
Mingyi Li
This thesis examines blockchain, AI/ML, and LLMs as an integrated system for climate and sustainability reporting. A PRISMA-based review identifies three clusters: ESG reporting challenges, technology applications/limits, and regulatory/ass…
Peer-reviewed🇪🇺 EuropeJournalJournal of financial reporting & accounting2026#Disclosure InfrastructureDOI
Sustainability reporting in SMEs: an examination of challenges
Patrick Kraus, Fabian Braun, Dennis Schlegel +1
As the EU CSRD expands mandatory sustainability reporting, SMEs face pressure directly or via larger partners and financiers. Through semi-structured interviews with ten reporting SMEs analyzed by thematic coding, the study identifies key o…
Peer-reviewed🌍 GlobalJournalWSEAS TRANSACTIONS ON ENVIRONMENT AND DEVELOPMENT2026#ESGDOI
The Determinant of Sustainability Report Disclosure (SRD) in companies listed on the LQ45 Index on the Indonesia Stock Exchange
Maylia Pramono Sari, Mochammad Taufiq Gymnastiar, Richatul Jannah +3
Using panel data regression on 89 LQ45-listed Indonesian firms (2021-2023), this study examines how independent commissioners, board gender representation, media exposure, and ESG affect Sustainability Report Disclosure (SRD). Media exposur…
🇪🇺 EuropeJournalEdward Elgar Publishing eBooks2026#Disclosure InfrastructureDOI
Article 5: Transparency of environmentally sustainable investments in pre-contractual disclosures and in periodic reports
Rüdiger Veil
This piece addresses Article 5 of the EU Sustainable Finance Disclosure Regulation (SFDR), covering transparency requirements for environmentally sustainable investments in pre-contractual disclosures and periodic reports. It sets out how f…
Peer-reviewedJournalJOURNAL OF BUSINESS AND AFRICAN ECONOMY2026#ESGDOI
Foreign Ownership and Financial Performance of Listed Non Financial Companies in Nigeria: Moderated by Environmental Sustainability Reporting
Solomon Ngu
Using data from 61 listed non-financial Nigerian firms (2011-2023), this study finds foreign ownership negatively affects ROA, while environmental sustainability reporting positively affects financial performance. Environmental disclosure s…
Peer-reviewedJournalDinasti International Journal of Economics Finance & Accounting2026#ESGDOI
The Effect of CEO Power on ESG Disclosure with Earnings Management as a Mediating Variable
Dian Pramitya Khairunnisa, Puji Hartono
Using panel data from 125 non-financial firms listed on the Indonesia Stock Exchange (2020–2024, 623 firm-years), this study examines how CEO power affects ESG disclosure and whether accrual earnings management (AEM) mediates this relations…
Peer-reviewedJournalAptisi Transactions On Technopreneurship (ATT)2026#ESGDOI
ESG Disclosures and ROI Dynamics in Indonesian Technopreneurship for Sustainable Development
Deni Sunaryo, Hersugondo Hersugondo, Mukdad Ibrahim
Analyzing 30 non-financial firms on the Indonesia Stock Exchange (2019-2024), this study finds that ESG, Environmental, Social, and Governance disclosures each significantly improve ROI. Market capitalization strengthens the ESG-ROI link wh…
