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.
PreprintSSRN#Carbon Accounting
Do Firms Manipulate their Carbon Emissions Reporting?
(著者不明)
This paper documents that firms underreport their carbon emissions following high-profile climate controversies specific to the firm. It raises concerns about the reliability of self-reported emissions data and suggests potential greenwashi…
PreprintSSRN#Disclosure Infrastructure
Transparency Without Transformation? The Disclosure-Performance ...
(著者不明)
This paper critically examines the link between mandatory disclosure and environmental performance, finding that disclosure alone does not guarantee sustainability or accountability. It highlights the need for better design of reporting fra…
Preprint🇪🇺 EuropeSSRN#Transition Finance
Corporate Climate Transition Planning after the Omnibus Overhaul
(著者不明)
This paper discusses corporate climate transition planning following the Omnibus regulatory overhaul. It emphasizes the need for companies to fundamentally rethink their strategies, operations, and business models to align with a climate-ne…
Preprint🇪🇺 EuropeSSRN#Climate Finance
Greening Monetary Policy Operations: Exploring Additional Options
(著者不明)
The ECB plans to introduce climate criteria in its collateral framework from late 2026 to address transition risks. This paper explores additional options for greening central bank monetary policy operations, discussing how to balance clima…
PreprintSSRN#ESG
Mandatory Disclosure and ESG Profiles: Evidence from the Smaller ...
(著者不明)
This paper empirically examines how mandatory disclosure regulations affect firms' ESG profiles. It highlights that ESG scores are sensitive to disclosure quality and data availability, and shows the impact of disclosure mandates on smaller…
Preprint🇯🇵→🌍 Japan-to-Global🇯🇵 JapanSSRN#ESG
A 200-Firm Pipeline Audit of ESG Narrative Disclosure in Japanese ...
(著者不明)
This paper presents a pipeline audit of ESG narrative disclosure accessibility among 200 Japanese listed companies. It finds that 195 firms provide some form of ESG disclosure, but identifies issues in quality and consistency. The findings …
Preprint🌍 GlobalSSRN#AI × ESG
Automating Insight Extraction from Oil and Gas Sector Climate ...
(著者不明)
This paper proposes a methodology for automating the analysis of ESG disclosures in the oil and gas sector. It demonstrates scalability and adaptability for extracting insights from large-scale disclosure documents, highlighting potential f…
Preprint🇪🇺 EuropeSSRN#Transition Finance
Regulating sustainable finance and the green transition in the EU
(著者不明)
This paper analyzes the EU regulatory framework to redirect private capital for the green transition, focusing on three pillars: a science-based taxonomy, disclosure obligations, and investment tools. It examines how these components aim to…
PreprintSSRN#Disclosure Infrastructure
Trust and Credibility in Sustainability Reporting
(著者不明)
This paper highlights that, unlike financial statements, ESG disclosures rely on scientific measurements and third-party data, raising issues of trust and credibility. Using greenhouse gas inventories as an example, it proposes frameworks t…
PreprintSSRN#Carbon Accounting
On the Importance of Assurance in Carbon Accounting
(著者不明)
This paper finds that firms obtaining assurance for their carbon accounting report on average 9.5% higher Scope 1 carbon intensity and 13.7% higher Scope 1 absolute emissions, suggesting that assurance may lead to more complete reporting.
PreprintSSRN#Disclosure Infrastructure
The Sustainability Reporting Landscape in Kenya
(著者不明)
This paper describes the sustainability reporting landscape in Kenya, with mandatory GHG reporting deadlines: Scope 1 and 2 by 2027 and Scope 3 by 2029. It also mentions alignment initiatives in Nairobi.
PreprintSSRN#ESG
From Policy to Practice: Unpacking Australia's 2025 ESG Reporting ...
(著者不明)
This paper analyzes Australia's 2025 ESG reporting legislation, which mandates large entities to disclose climate-related risks, greenhouse gas emissions, and transition strategies. It unpacks the policy framework and discusses practical im…
PreprintSSRN#Disclosure Infrastructure
Towards Credible GHG Reporting: The Role of GHG Assurance and ...
(著者不明)
This study finds that the negative association between GHG emissions and firm value is mitigated when emissions disclosures are assured. It highlights the role of assurance in enhancing the credibility of GHG reporting and its impact on mar…
Preprint🇪🇺 EuropeSSRN#Transition Finance
Financing the orderly transition to a low carbon economy in the EU
(著者不明)
This paper analyzes that the EU needs investment equivalent to 5% of GDP in 2025-2030 to meet its Net Zero 2050 target, and examines financing strategies under the European Climate Law (Regulation (EU) 2021/1119). It focuses on policy frame…
PreprintSSRN#Transition Finance
Navigating the Green Shift - Hong Kong Academy of Finance
(著者不明)
This paper discusses the paramount importance of transition finance in enabling a broad and resilient decarbonization pathway towards net zero emissions across all economic sectors, focusing on financing mechanisms for the green transition.
Preprint🇪🇺 EuropeSSRN#Transition Finance
Paris-Aligned Benchmarks: Does decarbonisation deliver return or ...
(著者不明)
This study constructs a unique dataset of EU Climate Benchmarks, covering $264 billion as of December 2025. It analyzes the performance of Paris-Aligned Benchmarks and examines whether decarbonization delivers returns or trade-offs for inve…
Preprint🇪🇺 EuropeSSRN#Carbon Pricing
The Economics of the Net Zero Transition: Policy Scenarios and the ...
(著者不明)
This paper analyzes the economic impact of the EU's Carbon Border Adjustment Mechanism (CBAM). It examines policy scenarios for the net zero transition leading up to the 2026 carbon tariff implementation, offering insights for Japanese expo…
PreprintSSRN#ESG
Do retail investors matter for corporate ESG transparency? We
(著者不明)
This paper demonstrates that increased retail investor ESG attention on social media enhances firms' subsequent ESG disclosure, highlighting the role of stakeholder pressure in corporate transparency.
Preprint🌍 GlobalSSRN#Disclosure Infrastructure
A Channel-Based Framework for ESG Disclosure Reliability
(著者不明)
Singapore's updated Climate Reporting and Assurance Roadmap adopts a phased approach to mandatory climate reporting from FY2025 and introduces external limited assurance. This paper proposes a channel-based framework to enhance the reliabil…
Preprint🌍 GlobalSSRN#AI × ESG
Decoding Greenwashing: LLM Insights into Corporate Narrative
(著者不明)
This paper proposes a method to detect greenwashing by leveraging LLMs to analyze the gap between ESG disclosure and performance scores. Using large language models for text analysis of corporate sustainability reports, it identifies false …