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🇪🇺 EuropeJournalSustainability Accounting, Management and Policy Journal2026#Disclosure InfrastructureDOI
Navigating regulatory ambiguity: evolving challenges and the sustainability expectation gap in assurance under the corporate sustainability reporting directive
John W. Laub, Marcel Steller
This paper examines how auditors navigate double materiality under the EU's CSRD, based on 17 interviews in Germany and Austria. It introduces the Sustainability Expectation Gap (SEGAP) to explain legitimacy tensions, finding that regulator…
Peer-reviewedJournalAccounting & Finance2026#ESGDOI
Global State of Play for Extended Sustainability Disclosures, Performance, and Assurance—Insights From Cross‐Country Benchmarking
Kim Kercher, Keith Duncan, G. Moore +1
This study benchmarks ESG scores, disclosure, greenwashing, and assurance across advanced, emerging, large, and APAC countries. It finds that high disclosure does not always indicate high performance, and highlights Australia's unique profi…
Peer-reviewedJournalJournal of economics, finance and management studies2026#Disclosure InfrastructureDOI
Stakeholder Pressures and the Adoption of Sustainability Report Assurance: An Analysis of Indonesia's Voluntary Practices
Djujono Widjaja, Ignatius Roni Setyawan, Indra Widjaja
This study investigates factors influencing sustainability report assurance in Indonesia, analyzing pressures from environmental, employee, consumer, and shareholder stakeholders. Analysis of 20 companies on the ESG Leader Index from 2021-2…
Peer-reviewed🌍 GlobalJournalBusiness Strategy & Development2026#ESGDOI
Women Leadership Index and Corporate Cash Holdings: The Serial Mediation Role of
ESG
Assurance and
ESG
Performance
Saiful Anwar, D. Agustia, Wiwiek Dianawati
This study examines the effect of the Women Leadership Index (WLI) on corporate cash holdings through the serial mediation of ESG assurance and ESG performance using 12,330 firm-year observations from Asia-Pacific and Europe. The findings s…
Peer-reviewed🇪🇺 EuropeJournalBusiness Strategy and the Environment2026#Disclosure InfrastructureDOI
Strategic Implications of Mandatory ESG Assurance and Its Impact on Competitive Advantage: Evidence From European Market Reactions
Zelalem Abay
This study examines market reactions to the EU's mandatory ESG assurance requirement under CSRD using event study. Results show negative market reaction, especially for firms that previously adopted voluntary assurance, losing on average €4…
Peer-reviewedCNJournalSustainability2026#ESGDOI
Standardized Sustainability Reporting, ESG Performance, and Market-Based Valuation in Chinese Listed Firms
Yuanyuan Wang, Muhammad Haroon Shah, Yaoyao Wang +1
Using 21,964 firm-year observations from Chinese A-share listed companies (2018-2023), this study examines the tension between 'substance' and 'form' in standardized sustainability reporting. After Propensity Score Matching, mere GRI framew…
Peer-reviewed🇪🇺 EuropeJournalAudit Financiar2026#AI × ESGDOI
Auditing in the Twin Transition Era: Between Professional Judgment, Sustainability Assurance, and Agentic AI – Challenges and Future Directions
Delia Deliu
This study explores how digital transformation and sustainability transition (Twin Transition) reshape auditing. It finds that Agentic AI, blockchain, and big data enable continuous auditing and ESG traceability but raise issues of algorith…
Peer-reviewedJournalRIGGS: Journal of Artificial Intelligence and Digital Business2026#ESGDOI
Pengaruh Pengungkapan Sustainability Report Terhadap Biaya Modal Dengan Sustainability Assurance Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Yang Terdaftar di Bei
Iwi Monica, Dewi Anggraini, Indrawati Mara Kesuma +1
This study analyzes the effect of sustainability report disclosure (environmental, social, governance aspects) on cost of capital, with sustainability assurance as a moderating variable, for 10 manufacturing firms listed on the Indonesia St…
Peer-reviewed🌍 GlobalJournalSustainable Development2026#AI × ESGDOI
Internal Audit Competency, Audit Function Maturity, and
ESG
Assurance Engagement: Evidence From a Machine Learning Approach
Mohamed Sheta, Bassam A. Ibrahim, M. Osman +2
This study uses machine learning to examine how internal audit competency and maturity affect ESG assurance engagement. Findings show that competency is the most influential factor, outweighing structural maturity. The model explains 50.97%…
Peer-reviewedJournalInternational Journal of Scientific Research in Humanities and Social Sciences2026#Transition FinanceDOI
Sustainability-Linked Financing (SLF) and ESG Assurance Redefining Funding Design in Business Restructuring
Dr. Divyesh Patel
This paper explores the transformation of business restructuring finance from a traditional focus on liquidity and leverage to a sustainability-integrated capital framework. It examines how sustainability-linked financing instruments embed …
Peer-reviewedJournalDiscover Sustainability2026#Disclosure InfrastructureDOI
The mediating role of trust in bridging the ESG assurance credibility chasm
N. Hoai
This study examines how the ESG Assurance Expectation Gap (ESG-AEG) affects stakeholder trust and report credibility. Based on a survey of 217 professional users in Vietnam, it finds that perceived performance deficiencies erode trust most …
Peer-reviewedJournalBalance : Jurnal Akuntansi dan Manajemen2026#ESGDOI
Pengaruh Sustainability Assurance, Regulasi Pemerintah, dan Tekanan Stakeholder terhadap Kualitas Laporan ESG di Pasar Modal Indonesia
Faaiqotun Nikmah Irsyani, Safira Permata Kristia Putri, M. Pandin
This study analyzes the effect of sustainability assurance, government regulation, and stakeholder pressure on ESG report quality of Indonesian listed firms (2020-2024). Using multiple regression, all three factors have significant positive…
Peer-reviewedJournalHydrology2026#AI × ESGDOI
Deciphering Urban Flood Drivers: An Explainable Machine Learning Approach to Vulnerability Assessment in Indonesian Catchments
Ahyahudin Sodri, G. B. Imasuly, Nuraeni Nuraeni +1
This study develops an explainable machine learning framework using XGBoost and SHAP to assess urban flood vulnerability across Indonesia. Integrating satellite and geospatial data, it computes a Flood Vulnerability Index (FVI) for 514 dist…
International Journal of Concrete Structures and Materials2026#OtherDOI
Integrated Life-Cycle and Multi-objective Optimization of Recycled Concrete with Rubber Particles and Recycled Coarse Aggregate for Low-Carbon Construction
Aijiu Chen, Zhi-Ling Xi, Jiang-Yu Zhan +1
This paper integrates life-cycle assessment with multi-objective optimization to design recycled concrete incorporating rubber particles and recycled coarse aggregate for low-carbon construction. It explores trade-offs between mechanical pe…
Peer-reviewedJournalBIO Web of Conferences2026#Energy TransitionDOI
Green port development as a blue economy catalyst: Integrating decarbonization policy and coastal economic resilience in Jakarta–Banten Archipelagic Ports
M. Simanjuntak, Tristanti, Suhartini +2
This study proposes an integrated Green Port–Blue Economy (GPBE) framework based on case studies of Tanjung Priok and Bojonegara ports in Indonesia. It identifies five building blocks: inclusive governance, shared infrastructure, skills cer…
Peer-reviewedJournalBusiness Strategy & Development2026#ESGDOI
Exploring the Nexus Between Corporate Social Responsibility and Sustainable Development: A Bibliometric Analysis
Trilochana Dash, C. Sahoo
This bibliometric analysis examines CSR and sustainable development research from 2003 to 2025. Using 2099 articles from Scopus and Web of Science, it reveals five development phases and highlights the growing importance of ESG reporting, s…
Peer-reviewedJournalBulletin of Kazakh Leading Academy of Architecture and Construction2026#CCUSDOI
INTEGRATION OF LIMESTONE WASTE PROCESSING AND CCU TECHNOLOGIES IN THE PRODUCTION BUILDING MATERIALS
I. Rustemov, D. Yelemes, K. Nauruzbayev +4
This study proposes an integrated approach combining limestone waste processing and Carbon Capture and Utilization (CCU) for decarbonizing building materials production. Material and carbon flow balance modeling shows that 85-95% of waste c…
Peer-reviewedJournalJournal of Risk and Financial Management2026#ESGDOI
Board of Directors’ Foreign Experience and Corporate Social Responsibility Disclosure: Empirical Evidence from Non-Financial Listed Firms in Vietnam
L. Le
This paper empirically examines the association between board members' foreign experience (education and/or work) and CSR disclosure among non-financial listed firms in Vietnam. Using 1,185 firm-year observations from 2015-2019, it finds a …
Peer-reviewedJournal«МЕМЛЕКЕТТІК АУДИТ – ГОСУДАРСТВЕННЫЙ АУДИТ»2026#ESGDOI
AUDIT AND EVALUATION OF THE EFFECTIVENESS OF ESG STANDARD IMPLEMENTATION IN THE BANKING SECTOR OF KAZAKHSTAN
Z. Turdieva, Zhanat Bulakbay, L. Baituova +1
This study audits and evaluates ESG standard implementation in four Kazakh banks (Halyk Bank, Bank CenterCredit, Kaspi Bank, ForteBank) using GRI, TCFD, and SASB frameworks. It compares ESG practices, identifies achievements and challenges,…
Peer-reviewed🇪🇺 EuropeJournalJournal of Risk and Financial Management2026#Disclosure InfrastructureDOI
Do ESG Disclosures Capture Systemic Sustainability Risks? Integrating Life Cycle Sustainability Assessment into ESRS-Based Sustainability Accounting
Radosveta Krasteva-Hristova, Biser Krastev
This study examines to what extent ESRS-based sustainability disclosures incorporate a life cycle perspective and proposes a conceptual model integrating Life Cycle Sustainability Assessment (LCSA). Using qualitative comparative content ana…
