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🇪🇺 EuropeJournalReview of European and Comparative Law2024#Disclosure InfrastructureDOI
Regulatory Developments on Sustainability Issues in Light of Delegated Regulation (EU) 2023/2772 (ESRS)
Martínez-Torres V.
This paper reviews regulatory developments under the EU's Delegated Regulation (EU) 2023/2772, which establishes the European Sustainability Reporting Standards (ESRS). It outlines corporate disclosure obligations for environmental, social,…
Peer-reviewed🇪🇺 EuropeJournalJournal of Risk Finance2026#PolicyDOI
The role of the corporate sustainability reporting directive in public–private partnerships for research and development: spotlight on the social economy
Montesinos-Sansaloni E.X.
This paper examines the influence of the Corporate Sustainability Reporting Directive (CSRD) on public-private partnerships in research and development, with a focus on the social economy. It analyzes how sustainability reporting requiremen…
Peer-reviewedJournalBusiness Strategy and the Environment2026#ESGDOI
Aligning Pay With Purpose: ESG-Linked Compensation and ESG Decoupling
Eliwa Y.
This paper examines ESG-linked executive compensation and the risk of 'ESG decoupling,' where pay incentives lead to superficial ESG compliance rather than genuine performance. It highlights the need for robust metric design to avoid greenw…
Peer-reviewed🌍 GlobalJournalInternational Journal of Energy Economics and Policy2022#ESGDOI
Disclosure of Environmental, Social, and Governance on Firm Performance Pre and Post Introduction of Integrated Reporting: Evidence from ASEAN Countries
Fernando K.
This study examines the relationship between ESG disclosure and firm performance in ASEAN countries before and after the introduction of integrated reporting. It suggests that integrated reporting may enhance ESG disclosure quality and posi…
Peer-reviewed🌍 GlobalJournalDiscover Sustainability2026#GreenwashingDOI
How false-disclosure greenwashing affects corporate financial sustainability
Ma Y.
This paper analyzes how false-disclosure greenwashing affects corporate financial sustainability. It discusses the detection of greenwashing and its financial consequences, emphasizing the importance of disclosure integrity.
Peer-reviewed🇺🇸 USAJournalManagement Decision2026#ESGDOI
Environmental, social and governance disclosures and value: financial incentives and performance in Fortune-500 firms
Tahtamoni T.
This study analyzes the impact of ESG disclosures on firm value among Fortune-500 firms. It investigates the relationship with financial incentives and performance, suggesting the strategic importance of ESG disclosure.
🇪🇺 EuropeReportInvestigating Directors Accountability in Promoting Corporate Social Responsibility2025#ESGDOI
Corporate Social Responsibility of Companies and Directors in Light of New EU Legislation: CSRD, Due Diligence Directive, and Simplification Proposals
Primec A.
This paper analyzes the implications of new EU legislation, including the Corporate Sustainability Reporting Directive (CSRD) and the Due Diligence Directive, on corporate social responsibility and director duties. It examines expanded repo…
Peer-reviewedJournalBusiness Strategy and Development2023#ESGDOI
Sustainability reporting: Current state and challenges
Paridhi
This paper provides an overview of the current state and key challenges in sustainability reporting, emphasizing quality, comparability, and regulatory harmonization, with implications for companies and investors.
Peer-reviewedJournalFinancial and Credit Activity Problems of Theory and Practice2025#ESGDOI
MEDIA EXPOSURE AS A MODERATOR IN THE ESG-FIRM VALUE RELATIONSHIP
Aprilina V.
This paper examines how media exposure moderates the relationship between ESG performance and firm value. It focuses on the role of media in shaping investor perceptions of corporate ESG efforts.
Peer-reviewed🌍 GlobalJournalBorsa Istanbul Review2024#ESGDOI
The impact of non-financial disclosure on labor investment: International evidence
Pereira da Silva P.
This study examines how non-financial disclosure (e.g., CSR reporting) affects labor investment efficiency using international data. It finds that mandatory disclosure reduces both over- and under-investment in labor, improving capital allo…
Peer-reviewedJournalAustralasian Accounting Business and Finance Journal2023#ESGDOI
The Moderating Role of Policy Intervention on the Relationship of Environment, Social, and Governance (ESG) and Cost of Equity Capital: A Study in Basic Materials Companies in Asia
Hutagaol-Martowidjojo Y.
This paper examines the moderating role of policy intervention on the relationship between ESG and cost of equity capital among Asian basic materials companies. Findings suggest that policy intervention strengthens the financial benefits of…
Peer-reviewed🌍 GlobalJournalInternational Review of Finance2025#ESGDOI
Analyst forecasts worldwide: The impact of ESG information from diverse sources and regulatory mandates
Yu M.
This study examines the global impact of ESG information from diverse sources and regulatory mandates on analyst forecasts. It analyzes how different disclosure frameworks and regulations affect forecast accuracy, offering implications for …
Peer-reviewedJournalPlos One2023#ESGDOI
Which institutional investors can improve the level of corporate ESG information disclosure?
Wang J.
This paper examines which types of institutional investors are associated with higher levels of corporate ESG disclosure. It likely investigates whether long-term or ESG-focused investors drive better disclosure practices.
Peer-reviewedJournalJournal of Climate Change Research2024#TCFDDOI
Key indicators of companies in response to climate-related disclosure
Lee J.
This paper identifies key indicators for corporate climate-related disclosure and analyzes their effectiveness, providing practical insights to improve disclosure quality.
Peer-reviewedJournalBusiness Strategy and the Environment2026#greenhushingDOI
Does Women's Participation Mitigate Greenhushing?
Ma Y.
This study examines whether women's participation in corporate governance reduces greenhushing, the underreporting of environmental performance. Empirical analysis finds that gender-diverse boards are associated with lower levels of greenhu…
Peer-reviewed🌍 GlobalJournalDiscover Environment2026#Carbon PricingDOI
Exploring the barriers to the adoption and implementation of carbon emission trading practices for a carbon neutral society
Samuel I. Egwunatum, Benjamin E. Idisi, MercyJane N. Ihekweme +1
This paper systematically explores barriers to the adoption and implementation of carbon emission trading (ETS). It categorizes barriers into regulatory, economic, organizational, and technical dimensions, highlighting challenges for ETS di…
Peer-reviewedCNJournalSustainability2026#Carbon PricingDOI
Coupled Trading in the Electricity–Carbon–Certificate Market Under the Carbon Tax Mechanism: Evidence from China
Lizhi Cui, Qianhui Shi
This paper constructs a system dynamics model coupling carbon tax, carbon emission trading (CET), and tradable green certificate (TGC) markets in China. It finds that a carbon tax of 50 CNY/ton significantly boosts renewable investment, and…
Peer-reviewedJournalCogent Business and Management2023#ESGDOI
A boost for performance or a sense of corporate social responsibility? A bibliometric analysis on sustainability reporting and firm performance research (2000-2022)
Nyantakyi G.
This bibliometric analysis examines the literature on sustainability reporting and firm performance from 2000 to 2022, identifying research trends and key themes.
Peer-reviewedCNJournalMeditari Accountancy Research2025#AI × ESGDOI
AI adoption, ESG disclosure quality and sustainability committee heterogeneity: evidence from Chinese companies
Naveed K.
This study examines the impact of AI adoption on ESG disclosure quality using Chinese firm data. It finds that AI adoption improves disclosure quality, and heterogeneity of sustainability committees strengthens this effect.
Peer-reviewedJournalSustainability Switzerland2022#ESGDOI
Corporate Governance Mechanisms and ESG Reporting: Evidence from the Saudi Stock Market
Bamahros H.M.
This paper examines the relationship between corporate governance mechanisms and ESG reporting in the Saudi stock market, providing insights into how governance influences ESG disclosure in an emerging market context.