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-reviewedJournalJournal of Management and Business Solutions2026#Disclosure Infrastructure
The Impact of Organizational Ethical Culture on the Quality of Sustainability Reporting with the Mediating Role of Environmental Governance
Mohammad Reza Razdar, Reza Jahanshiri
Using PLS-SEM on 112 Tehran Stock Exchange firms, this study examines how organizational ethical culture affects sustainability reporting quality via environmental governance. Ethical culture positively impacts reporting quality (β=0.34), w…
Peer-reviewed🌍 GlobalJournalFigshare2026#Disclosure InfrastructureDOI
Sustainability governance, assessment, and assurance frameworks in Australian agriculture
Bhola Paudel, Shyh Wei Teng, Ramachandra Rao Kolluri +1
This paper reviews the architecture of sustainability governance instruments in Australian agriculture through documentary analysis. It identifies four layers: national frameworks, commodity frameworks, regulatory/assurance systems, and dat…
Peer-reviewed🌍 GlobalJournalResearch Journal in Advanced Humanities2026#Disclosure InfrastructureDOI
From hydrocarbon continuity to low-carbon promise: Temporality, modality, and transition narratives in Aramco's 2024 Arabic sustainability discourse
Khalid Abdullah Alotaibi, Mahmoud Ali Kanakri, Rami Abdulatif Sa'di +1
A discourse-pragmatic analysis of Saudi Aramco's 2024 Arabic sustainability and annual reports shows a dual chronology: hydrocarbon demand is framed as continuous and durable, while low-carbon initiatives are organized around 2030/2035/2050…
Peer-reviewed🇯🇵→🌍 Japan-to-Global🇯🇵 JapanJournalManagerial and Decision Economics2026#Disclosure InfrastructureDOI
Sustainability Reporting as a Catalyst: How ESG Performance Shapes Corporate Financial Outcomes in Taiwan
Matthew C. Chang
Using Taiwan's first SASB-authorized ESG database (TESG index), this study tests whether ESG performance translates into financial outcomes (ROA, ROE, Tobin's Q). Firms with stronger ESG performance show superior financial results, and form…
Preprint🇪🇺 EuropeZenodo2026#Disclosure InfrastructureDOI
Sustainability-First Distributed Ledger Systems: Six Reference Designs and a Shared SFC Engineering Profile
Besleaga, Andrei Nicolae
Six distributed-ledger designs spanning supply-chain certification, healthcare, billing, recycling, telecom/EV roaming, and carbon-credit MRV share one Sustainability-First Consensus (SFC) ledger profile that turns sustainability criteria i…
Peer-reviewed🌍 GlobalConferenceIop Conference Series Earth and Environmental Science2025#Disclosure InfrastructureDOI
Integrating ESG into Regional Government Financial Reporting: Insights from Jakarta's Smart City Initiatives
Darma S.
This study examines how ESG metrics can be integrated into regional government financial reporting, drawing on Jakarta's smart city initiatives. It offers practical insights on building non-financial disclosure frameworks in the public sect…
Peer-reviewedJournalProblems and Perspectives in Management2019#Disclosure InfrastructureDOI
ESG disclosure regulation in search of a relationship with the countries' competitiveness
Plastun A.
This paper examines how ESG disclosure regulation relates to national competitiveness, framing disclosure mandates as a factor in industrial and capital-market performance across countries. Without an abstract, methods and findings remain u…
🇪🇺 EuropeJournalUEF eRepo (University of Eastern Finland)2026#Disclosure Infrastructure
The Climate Change Mitigation Transition plan under the Corporate Sustainability Reporting Directive in Large Energy Companies
Minna Tolonen
This paper examines how large energy companies disclose climate change mitigation transition plans under the EU's Corporate Sustainability Reporting Directive (CSRD). It analyzes how the CSRD transition-plan requirement shapes corporate cli…
Peer-reviewed🌍 GlobalJournalEuropean Journal of Comparative Law and Governance2026#Disclosure InfrastructureDOI
Converging Standards, Divergent Accountability: Sustainability Reporting in Singapore and Thailand
Albert Wee Kwan Tan
This article compares how Singapore and Thailand translate the ISSB's 2023 global baseline for investor-focused sustainability disclosure into domestic legal accountability. It separates reporting and measurement duties from supervision, li…
Peer-reviewed🇯🇵 JapanJournalOwner2026#Disclosure InfrastructureDOI
Pengaruh Financial Slack, Firm Size dan Carbon Performance terhadap Carbon Emission Disclosure
Alya Agesti, Umiaty Hamzani, Ira Grania Mustika
Using 104 firm-year observations from 26 non-cyclical consumer firms on the Indonesia Stock Exchange (2021–2024), this study regresses carbon emission disclosure on financial slack, firm size, and carbon performance. Only firm size signific…
Peer-reviewed🇪🇺 EuropeJournalEconomics and Environment2026#Disclosure InfrastructureDOI
The silent language of images: how graphic elements shape the credibility of ESG reports
Agnieszka Karman, Małgorzata Rutkowska, Jarosław Banaś
A qualitative study (15 expert interviews, 2025) examining how graphic elements in ESG reports shape interpretation, emotional response, and trust. Charts and data visualizations are seen as most effective for their analytical and navigatio…
Peer-reviewed🇪🇺 EuropeJournalCorporate Social Responsibility and Environmental Management2026#Disclosure InfrastructureDOI
Visible Trends, Submerged Dynamics: A Multi‐Layered Science Mapping of Corporate Sustainable Development Goals Reporting
Marco Avenia, Simone Terzani, Paola Musile Tanzi
A bibliometric and science-mapping review of 121 articles (2015–2024) on corporate SDG reporting, overlaying bibliographic coupling with co-citation and co-word analysis. Using legitimacy, institutional and governance lenses, it finds insti…
Peer-reviewed🇨🇳 ChinaJournalScientific Journal of Economics and Management Research2026#Disclosure InfrastructureDOI
The “Assurance Gap” in ESG Information Disclosure in the Baijiu Industry: Current Status, Causes, and Countermeasures
Jian Zhou, Qing Li
Analyzing ESG reports from 15 listed Chinese baijiu firms, this paper documents an "assurance gap": only ~33.3% obtained third-party assurance, mostly limited-scope moderate/reasonable assurance by international TIC firms, with no accountin…
Peer-reviewedCNJournalAcademic Journal of Finance and Accounting2026#Disclosure InfrastructureDOI
Discussion on Text Narrative Features of Corporate ESG Disclosure in the Context of Sustainability Report Development
Ziyi Zhao
Against the backdrop of ISSB's IFRS S1/S2 and Chinese exchanges' sustainability reporting guidelines, this paper analyzes ESG disclosure texts through narrative framework, strategy, and function. Institutional regulation drives convergence …
Peer-reviewedJournalJ-STAGE#Disclosure InfrastructureDOI
Information Cascades Facilitating the Formation of International Disclosure Norms
国際開示規範形成を促進する情報カスケード
(著者不明)
This work appears to analyze how international disclosure norms form and spread through the concept of information cascades. It likely explains how firms and regulators converge on norms by imitating early movers' disclosure choices. It off…
Peer-reviewed🇪🇺 EuropeJournalCorporate Social Responsibility and Environmental Management2026#Disclosure InfrastructureDOI
CSR Sustainability Reporting and Enterprise Value: The Moderating Role of Regulatory Quality in the European Policy Landscape
Saraò Chiara Pia, Antonietta Trecca, Christian Favino +1
Using S&P Europe 350 listed firms over 2019–2023, the study tests how the extent of CSR sustainability reporting affects enterprise value. Broader reporting has a positive, significant effect on EV, and this relationship strengthens in coun…
Peer-reviewed🌍 GlobalJournalFuture Business Journal2026#Disclosure InfrastructureDOI
National cultural dimensions and materiality assessment disclosure in sustainability reporting: cross-country evidence from the world’s leading companies
Magdi Abdoh Al-Rowaidi, Lian Kee Phua, Dayana Jalaludin +2
Using 566 firm-year observations from the G250 (2018–2021), this study examines how Hofstede's national cultural dimensions affect materiality assessment disclosure (MAD) in sustainability reporting via OLS regression. Power distance, indiv…
Peer-reviewedCNJournalInternational Journal of Global Economics and Management2026#Disclosure InfrastructureDOI
Analysis on the Linkage Between ESG Disclosure and Audit Quality from the Perspective of Corporate Governance
Zhengnan Chen
As ESG disclosure shifts from voluntary to mandatory, China's 2024 sustainability reporting guidelines and 2025 CSRC rule updates made such reports compulsory. From a corporate governance lens, the paper argues ESG disclosure and audit qual…
Peer-reviewed🇯🇵 JapanJournalJ-STAGE#Disclosure InfrastructureDOI
Current Status and Challenges of Integrated Reporting
統合報告書の現状と課題
(著者不明)
A Japanese-language piece on the current state and challenges of integrated reporting. Without an abstract, specifics are unclear, but it likely addresses practical and institutional issues in integrated reporting, relevant to Japanese corp…
Peer-reviewed🇯🇵 JapanJournalJ-STAGE#Disclosure InfrastructureDOI
Third-Party Verification of ESR by External Experts and the Auditor
外部専門家によるESR の検証と監査人
(著者不明)
This work examines third-party verification of ESR (environmental, social and governance-related reporting) by external experts and its relationship to the statutory auditor's role. As assurance over ESG information becomes institutionalize…
