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-reviewedJournalInternational Journal For Multidisciplinary Research2026#Disclosure InfrastructureDOI
From Philanthropy to Impact: A Thematic Review of Corporate Social Reporting in India (1990-2025) and a Future Research Agenda for Amrit Kaal @ 2047
Viral Chavda
This paper reviews the evolution of corporate social reporting (CSR) in India from 1990 to 2025, identifying four eras: Philanthropy, Compliance, ESG, and Integration & Impact. It analyzes the shift from voluntary philanthropy to mandatory …
Peer-reviewed🌍 GlobalJournalInternational Journal of Advanced engineering Management and Science2026#Disclosure InfrastructureDOI
Environmental Disclosure in Cameroon’s Industrial Sector: Insights from Case Studies ( Vol-12,Issue-2,March - April 2026 )
Bleck Capouell Tegofack
Analyzes 12 sustainability reports from 4 industrial enterprises in Cameroon. Finds 7 environmental themes disclosed, with emissions being most common and energy least. Disclosed information is mostly positive and narrative, lacking monetar…
🌍 GlobalDatasetMendeley Data2026#Disclosure InfrastructureDOI
DCM Corpus: Firm-Year Digital Capability Scores, Scored Text Corpus, and Acquisition Pipeline from 6,148 Corporate Annual and Sustainability Reports of Asian Listed Companies (2019–2024)
Ida Bagus Kerthyayana Manuaba, Juwono -
This paper presents the DCM Corpus, a pipeline and dataset for measuring digital capability from multilingual corporate annual and sustainability reports of Asian listed companies. It applies paragraph-level scoring using a multilingual dic…
Peer-reviewed🌍 GlobalJournalJournal of Applied and Theoretical Social Sciences2026#Disclosure InfrastructureDOI
Two Approaches to Sustainability Reporting: A Comparative Analysis of TSRS and CSRD/ESRS Frameworks in the Banking Sector
Elçin DALKILIÇ, Murat Kesebir
This study compares Turkey's Sustainability Reporting Standards (TSRS) with the EU's CSRD/ESRS in the banking sector, analyzing 2024 sustainability reports of BBVA and ING's Turkish subsidiaries and European parents. It finds a structural d…
Peer-reviewedCNJournalAsia-Pacific tax bulletin2026#Disclosure InfrastructureDOI
Tax Transparency and Sustainability Reporting in China: Double Materiality, International Models and a Phased Reform Path
Diheng Xu
This article assesses how tax transparency can be incorporated into China’s sustainability reporting framework. It finds that while China’s 2024 Sustainability Report Guidelines adopt double materiality, tax is not a stand-alone topic. Draw…
🇪🇺 EuropeJournal2026#Disclosure InfrastructureDOI
Corporate Sustainability Reporting Directive and the European Union Green Taxonomy: A TCCM Framework-Based Review
Jatin Kumar Jaiswal, Pooja Kumari, Dharen Kumar Pandey
This first systematic literature review integrates CSRD and EU Green Taxonomy, analyzing 60 peer-reviewed articles (2022-2025) via the TCCM framework. Key findings show dominance of stakeholder, legitimacy, and institutional theories, with …
🇪🇺 EuropeJournalManagement Decision2026#Disclosure InfrastructureDOI
Guest editorial: Toward a new mandatory sustainability reporting landscape in Europe: challenges and opportunities
Giuseppe Nicolò, Joanna Krasodomska, JA Andrades +1
This guest editorial comprehensively discusses the challenges and opportunities from the transition from the Non-Financial Reporting Directive (NFRD) to the Corporate Sustainability Reporting Directive (CSRD) and the introduction of the Eur…
Peer-reviewedJournalAcademic journal of business, administration, law and social sciences2026#Disclosure InfrastructureDOI
Explaining the Sustainability Reporting Implementation Gap in an EU Candidate Country: Evidence from Albania
Indrit Ago
This study examines sustainability reporting implementation readiness in Albania using mixed methods: documentary analysis of 200 largest companies and survey of 127 accounting professionals. It finds that regulatory, corporate, and profess…
Peer-reviewedJournalIFR journal of economics and business management.2026#Disclosure InfrastructureDOI
The Impact of Adopting Accounting Measurement Standards for Sustainable Development on Improving the Transparency of Financial Reports
Dr. Osama Zaid Mohammed Manoukh
This study examines the impact of adopting accounting measurement standards for sustainable development on improving financial report transparency, using a field study at Baghdad Soft Drinks Company/Pepsi. Based on the problem that traditio…
Peer-reviewedJournalWhite Rose Research Online (University of Leeds, The University of Sheffield, University of York)2026#Disclosure Infrastructure
A System-of-Systems Framework for Digital Twin enabled Real-Time Sustainability Reporting
Yujia Luo, Juan Ramon Candia Jorquera, Peter David Ball
This paper proposes a System-of-Systems framework to integrate manufacturing Digital Twins (DTs) with corporate Sustainability Reporting (SR). Based on literature analysis and expert interviews, it identifies data mismatches between process…
Peer-reviewed🌍 GlobalJournalRevista de Contabilidad2026#Disclosure InfrastructureDOI
Blockchain and accounting information systems: enhancing sustainability reporting with triple-entry accounting
Elisabet Zafra Gómez, Germán López‐Pérez, Laura Sanz-Martín +2
This bibliometric analysis of 57 papers (2016–2024) examines blockchain's role in sustainability reporting. It identifies five thematic clusters: triple-entry accounting, ESG reporting, supply chain traceability, accounting automation, and …
🌍 GlobalJournal2026#Disclosure InfrastructureDOI
Sustainability Reporting in the Context of the Growing Importance of Corporate Governance in Organizations
Ira Acharya, Neera Jain, Imlak Shaikh
This paper conducts a thematic review of how corporate governance mechanisms influence sustainability reporting. It finds that formalization, stakeholder focus, and attention to detail in reporting are clearly affected by the robustness of …
Journal2026#Disclosure InfrastructureDOI
Determinants of Sustainability Reporting: The Influence of Owner Gender and Financial Indicators
Bojana Novićević Čečević, Milica Djordjevic
This study examines the determinants of sustainability reporting, focusing on the influence of owner gender and financial indicators. It contributes to understanding corporate disclosure practices.
Peer-reviewedJournalFinancial and credit activity problems of theory and practice2026#Disclosure InfrastructureDOI
SUSTAINABILITY REPORTING OF AGRICULTURAL ENTERPRISES: EMPIRICAL EXPERIENCE OF UKRAINE
Kostiantyn Bezverkhyi, Volodymyr Khochai, Iryna Parasii-Verhunenko +3
This study develops a methodological approach for sustainability reporting tailored to crop-producing agricultural enterprises in Ukraine. It identifies indicator groups for economic, social, and environmental performance, proposing a stand…
Peer-reviewedJournalZenodo (CERN European Organization for Nuclear Research)2026#Disclosure InfrastructureDOI
BOARD KNOWLEDGE AND SUSTAINABILITY REPORT QUALITY
I Putu Sudana I Gusti Agung Jaya Utama
This study examines the impact of board knowledge and expertise on the quality of sustainability reports. It hypothesizes that firms with boards possessing greater environmental and social expertise produce higher-quality reports. Findings …
Peer-reviewedCNJournalUniversity of Groningen research database (University of Groningen / Centre for Information Technology)2026#Disclosure Infrastructure
When Does a Sustainability Report Count as Securities Disclosure in China?:Channel Integration and Remedial Consequences
Tan Sin Hon Albert; id_orcid 0009-0001-8996-7933 Tan
China's 2024-26 reforms linked sustainability reports to securities disclosure, but legal consequences of false statements remain unsettled. This article distinguishes between classification (by channel) and consequences (by statement type,…
🌍 GlobalJournal2026#Disclosure InfrastructureDOI
Regulatory Divergence and ESG Alignment: Comparative Assessment of Sustainability Disclosures of Canada's CSDS, EU's CSRD/ESRS and India's BRSR Frameworks
ShahinazHanem (Sherry) Rashad S. Abdellatif, Valdir Filipe, Rehna Haneef
This study compares three key sustainability disclosure frameworks: Canada's CSDS (voluntary, financially material), EU's CSRD/ESRS (mandatory, double materiality), and India's BRSR (mixed, stakeholder-oriented). Despite ISSB interoperabili…
Preprint🇪🇺 EuropePreprints.org2026#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 whether ESRS-based ESG disclosures cover a life cycle perspective and provide risk-relevant information for sustainable finance. Using qualitative comparative content analysis of 2024 disclosures from Enel, Unilever, and…
Peer-reviewedJournalOpen MIND2026#Disclosure InfrastructureDOI
FROM DISCLOSURE TO ACCOUNTABILITY: ANALYSING THE LEGAL AND REGULATORY IMPLICATIONS OF SEBI'S MANDATORY ESG ASSURANCE FRAMEWORK FOR LISTED ENTITIES
Priya Ray
This paper analyzes India's mandatory ESG assurance framework introduced by SEBI in 2023, requiring third-party reasonable assurance on key ESG metrics. It assesses the legal and regulatory implications, moving ESG disclosure from voluntary…
Peer-reviewed🇺🇸 USAJournalDiponegoro International Journal of Business2026#Disclosure InfrastructureDOI
CEO ownership, host countries' institutional diversity, and ESG disclosure: Evidence from US MNEs
Luksi Visita, Chauu The Huu
This study examines how CEO ownership and host-country institutional diversity influence ESG disclosure among US MNEs. Drawing on entrenchment and institutional complexity theory, it hypothesizes conflicting effects reducing disclosure. Usi…
