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.
PreprintAdvances in Management & Financial Reporting2025#ESGDOI
Peran Moderasi Audit Quality: Hubungan antara Sustainability Reporting dan Keberlanjutan Kinerja Perusahaan
Chelsya Chelsya
This study analyzes the impact of ESG disclosure and its components (Environmental, CSR, Corporate Governance) on firm performance (Tobin's Q) for 27 Indonesian energy firms listed on the IDX from 2020-2022. ESG disclosure positively affect…
🌍 GlobalJournal2026#Climate RiskDOI
Machine Learning Models for Climate Change Effects on Economic Growth
Pramod S, Manoj Kumar Tiwari
This chapter explores machine learning models to forecast the economic impacts of climate change on the tourism sector. It integrates climate projections with economic data, using supervised, unsupervised, and deep learning methods to predi…
PreprintInternational Journal of Research and Innovation in Social Science2025#ESGDOI
Effects of Audit Quality on Sustainability Reporting in Listed Pharmaceutical Companies in Nigeria
Olufemi Akinloye Oyedare, Olaniyi Olowu Ajewole
This study examines the impact of audit quality (auditor size, industry specialization, audit tenure) on sustainability reporting quality and stakeholder credibility perceptions in six listed pharmaceutical firms in Nigeria. Regression anal…
PreprintSustainability2025#ESGDOI
Impact of Financial Performance and Corporate Governance on ESG Disclosure: Evidence from Saudi Arabia
Mona Basali
This study examines the impact of financial performance (ROA) and board size on ESG disclosure in Saudi Arabia, using 260 firm-year observations from 2009 to 2023. Regression results show board size has a negative and significant relationsh…
PreprintJournal of Social Commerce2025#ESGDOI
Reputational Signaling through Sustainability Disclosure and Profitability in Stakeholder-Driven Markets
Jeilan Hamrianto, Pingkan Lasmaria S, Billy Ivan Tansuria
This study analyzes the effect of GRI G4-based ESG disclosure scores on stock prices for 38 mining companies listed on the Indonesia Stock Exchange (2019-2023), with profitability (ROA) as a moderator. Results show no significant relationsh…
PreprintJournal of Business, Finance, and Economics (JBFE)2025#ESGDOI
Akuntansi Keberlanjutan dan Pengungkapan ESG pada PT Unilever Indonesia dan PT Pertamina sebagai Perusahaan Pemenang ASRRAT
null Dela Wahyu Putri Awanda, null Ida Bagus Ketut Bayangkara
This study analyzes sustainability accounting and ESG disclosure at two major Indonesian companies, PT Unilever Indonesia and PT Pertamina, both ASRRAT winners. Both firms disclose emission reductions, renewable energy use, and community em…
JournalApple Academic Press eBooks2026#climate_resilienceDOI
Waste Management in a Changing Climate: Building Resilience for the Future
Pujyasmita Nayak, Suman Kumar Das, Samikshya Mishra +1
This chapter examines the impacts of climate change on waste management systems, including extreme weather, rising temperatures, and shifting precipitation patterns. It argues for building resilience through technological advancements, robu…
Preprint🌍 GlobalGREENOMIKA2025#ESGDOI
Enhancing ESG Disclosure: The Role of Profitability, Financial Slack, and Board Gender Diversity in Indonesian and Malaysian Banks Sector
Azwani Aulia, Adria Wuri Lastari, Vaya Dillak
This study quantitatively examines how profitability, financial slack, and board gender diversity influence ESG disclosure in Indonesian and Malaysian banks. Using multiple regression on 60 listed firms, it finds that all three factors sign…
Preprint🇪🇺 Europe2025#ESGDOI
Parental leave under scrutiny: is there substance over form?
Brescia, Valerio
This study analyzes parental leave disclosures in sustainability reports of Italian listed companies between 2017 and 2024. While disclosure has increased, significant gaps remain in depth and comparability, limiting substantive accountabil…
PreprintSCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business2025#ESGDOI
Pengaruh ESG dan Konservatisme Akuntansi terhadap Efisiensi Investasi
Afril Yani Rompas, Sutandijo Sutandijo
This study examines the impact of ESG practices and accounting conservatism on investment efficiency using data from ESG Leaders firms on the Indonesia Stock Exchange (2019-2023). Panel regression reveals that while ESG alone does not signi…
PreprintJurnal Ekonomi dan Bisnis Islam (Journal of Islamic Economics and Business)2025#ESGDOI
DOES ESG VALUE HAVE AN IMPACT ON A FIRM’S VALUE? LESSON LEARNED FROM INDONESIA
Lusiana Handayani, Clarashinta Canggih, Basyirah Ainun +1
This study examines the impact of ESG disclosure integrated with Islamic screening on firm value, using companies listed on the Indonesia Sharia Stock Index (ISSI). Using pooled OLS with random effects, it finds that ESG scores significantl…
🇪🇺 EuropeJournal2026#BiodiversityDOI
Innovative Research Approaches & Practices Towards Sustainable Land Management, Preservation & Restoration (Second Edition)
(著者不明)
This Special Issue presents innovative research approaches and practices for sustainable land management, including soil health, ecosystem preservation, resilience to natural hazards, and landscape remediation. It highlights relevance to EU…
PreprintInternational Journal of Integrated Science and Technology2025#ESGDOI
The Role of Green Strategy in Moderating the Relationship between Board Diversity, Corporate Activities, and Green Commitment to Sustainability Report Disclosure
null Yenny Hirmaleny, null Endang Ruhiyat, null Sugiyanto
This study examines how board diversity, corporate activities, and green commitment affect sustainability report disclosure, with green strategy as a moderator, using Indonesian SRI KEHATI Index firms (2019–2023). Results show only green co…
🌍 GlobalJournalApple Academic Press eBooks2026#OtherDOI
A Global Perspective on Progressive Paths about the Evolution of SolidWaste Management
Vijai, Worakamol Wisetsri, Sridevi
This paper examines the evolution of solid waste management from a global perspective, emphasizing source reduction, recycling, and circular economy transition. It highlights technological innovations, community engagement, and robust polic…
🌍 GlobalJournalApple Academic Press eBooks2026#OtherDOI
Revolutionizing Waste Management: Cutting-Edge Technologies Leading the Charge Toward Sustainable Futures
Ratan Chowdhury, Gisandu K. Malunguja, Ambarish Bhuyan
This chapter explores transformative waste management technologies, including IoT, sensors, data analytics, and machine learning for real-time monitoring. It examines smart bins, collection systems, and waste-to-energy innovations through c…
Preprint🌍 GlobalJournal of Social Studies Arts and Humanities (JSSAH)2025#ESGDOI
Exploring the Influence of ESG Transparency and Profitability Ratios on Firm Value in Emerging Markets
Iqbal Pangestu Santoso
This study examines the impact of ESG disclosure and profitability ratios on firm value in Indonesia's food and beverage industry using panel data regression (2019-2023). It finds that ESG disclosure and ROA positively affect firm value (PB…
PreprintInternational Journal of Innovative Research and Scientific Studies2025#ESGDOI
Designing a tax disclosure index to foster fiscal sustainability: Thematic analysis approach
Levana Dhia Prawati, Juniati Gunawan, Susi Dwi Mulyani +1
This study develops a comprehensive tax disclosure framework for fiscal sustainability in Indonesia, referencing GRI 207 and domestic regulations. Using thematic analysis and stakeholder interviews, it constructs a Tax Disclosure Index with…
PreprintJournal Integration of Management Studies2025#ESGDOI
Aligning Corporate Strategy with Environmental, Social, and Governance (ESG): A Case Study of InfraTrans
Grace Lucy Secioputri, Utomo Sarjono Putro
This case study examines how InfraTrans, a toll road operator in Indonesia, can align its corporate strategy with ESG frameworks (GRI, SASB). Through interviews and document analysis, it identifies gaps in emissions tracking, supplier asses…
PreprintArchives of Business Research2025#ESGDOI
The Effect of Environmental, Social and Governance Reporting on Firms' Financial Performance: Evidence from Listed Banks on the Ghana Stock Exchange
Ayotunde Qudus Saka, Ohene Selorm, Taiwo Oluwatobi Saka
This study examines the impact of ESG reporting on financial performance of commercial banks in Ghana. Using panel regression on data from 2009-2020, it finds that ESG reporting has a significant positive effect on ROA and ROE, but an insig…
Preprint2025#ESGDOI
Sustainability Reporting and Employee Safety Discloser An Analysis of Chemical Manufacturing Industries - An Literature Review
Geetha D, Dr.G.Thamaraiselvi
This systematic literature review synthesizes 50 academic and industry reports on Occupational Health and Safety (OHS) disclosure in the chemical manufacturing industry. It analyzes three themes: quality and scope of disclosures, influence …