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🇪🇺 EuropeJournalJournal of Accounting & Organizational Change2026#Disclosure InfrastructureDOI
The challenge of comparability in sustainability reporting within the emerging standard-setting architecture
Gianmarco Salzillo, Nicola Moscariello, Michele PIZZO
This conceptual paper explains why standardisation does not necessarily yield substantive comparability in sustainability reporting. It argues that concentrating standard-setting authority around financial-reporting-rooted institutions may …
Peer-reviewed🌍 GlobalJournalCorporate Social Responsibility and Environmental Management2026#Disclosure InfrastructureDOI
The Accountability Pathway: Linking ESG Disclosure, Integrated Reporting Quality, and Value Creation in Southeast Asia
Nha Minh Nguyen, Malik Muneer Abu Afifa, Duong Van Bui +2
Using panel data from 2,605 listed firms across ASEAN-6 (2020–2024), this study tests whether ESG disclosure improves integrated reporting quality and thereby drives value creation, measured by investment efficiency. Integrated reporting qu…
Peer-reviewed🇪🇺 EuropeJournalNovos Estudos Juridicos2024#Disclosure InfrastructureDOI
CORPORATE SUSTAINABILITY REPORTING DIRECTIVE (CSRD): A GUIDE FOR REPORTING ON SUSTAINABILITY IN THE EU MARKET
Contipelli E.
A practical guide to sustainability reporting under the EU's Corporate Sustainability Reporting Directive (CSRD). It outlines the disclosure requirements and reporting process for companies operating in the EU market, offering an introducto…
Peer-reviewed🇪🇺 EuropeJournalEnergy and Buildings2026#Disclosure InfrastructureDOI
Navigating zero carbon building definitions and approaches: A multi-dimensional comparative review of global standards and frameworks
Ben Luo, Claudio Del Pero, Niccolò Aste +1
This review compares global definitions, standards and frameworks for zero carbon buildings (ZCB) across multiple dimensions. It maps divergences in net-zero interpretation, accounting boundaries and scope, highlighting definitional fragmen…
Peer-reviewed🇪🇺 EuropeJournalMeditari Accountancy Research2026#Disclosure InfrastructureDOI
Navigating the academic debate on materiality in sustainability reporting: framing and future research directions
Mariella Colantoni, Alessandro Lai, Riccardo Stacchezzini
A structured literature review of 81 peer-reviewed articles (2014-2025) maps the academic debate on materiality in sustainability reporting. It identifies three phases: emergence (conceptualisation), consolidation (implementation, disclosur…
Peer-reviewed🇪🇺 EuropeJournalJournal of Sustainability2026#Disclosure InfrastructureDOI
Communicating the Boundaries of Sustainability Assurance under the Corporate Sustainability Reporting Directive: Evidence from Independent Auditors' Reports on European Electricity Producers
Johannes Laub, Marcel Steller, Tomas Luengo Mutilva
Qualitative content analysis of 74 independent auditors' reports for 32 European electricity producers (2023-2025) under early CSRD implementation. Procedural standardisation advances while communication of double materiality, uncertainty, …
Peer-reviewed🇪🇺 EuropeJournalEUROPEAN RESEARCH STUDIES JOURNAL2026#Disclosure InfrastructureDOI
Assesing ESG Risks for Sustainable Finance: An Integrated ESRS S1 Model of Organisational Social Risk, Double Materiality and Assurance Readiness
Teresa Kupczyk, Natalia Rojewska, Leszek Zelek +3
This paper proposes an integrated ESRS S1 model linking organisational social risk, double materiality assessment and assurance readiness for sustainable finance. It aims to structure how social disclosures are evaluated and prepared for th…
Peer-reviewed🌍 GlobalJournalJournal of Economics, Accounting, Business, Management, Engineering and Society2026#Disclosure Infrastructure
SUSTAINABILITY REPORTING AND CORPORATE ACCOUNTABILITY: AN ACCOUNTING PERSPECTIVE
Nida Garnida Fitrianti
This article frames sustainability reporting as an accounting and accountability issue, emphasizing reliability, comparability, and governance. A structured narrative review integrating peer-reviewed research with OECD and IFRS Foundation s…
🇪🇺 EuropeJournalUniversity of Maribor digital library (University of Maribor)2026#Disclosure Infrastructure
Novelties in the field of sustainability reporting following the implementation of the omnibus amendments
Mihaela Mohorič
This thesis examines changes in sustainability reporting after the EU Omnibus package, reviewing NFRD, CSRD and ESRS and qualitatively analyzing public reports from selected Slovenian companies. Omnibus simplifications reduce administrative…
Peer-reviewed🇪🇺 EuropeJournalGeographic Information Systems Odyssey Journal2024#Disclosure InfrastructureDOI
THE EU TAXONOMY AS A BUSINESS ASSESSMENT TOOL: OPPORTUNITIES AND THREATS, CHANCES TO USE NEW TECHNOLOGIES
Bojar-Fijałkowski T.
This paper frames the EU Taxonomy not merely as a compliance burden but as a business assessment tool, weighing its opportunities and threats. It also explores how new technologies can be leveraged in taxonomy alignment, linking eligibility…
Peer-reviewed🇪🇺 EuropeJournalEconomics and Environment2026#Disclosure InfrastructureDOI
SEMANTIC COMPLETENESS AND REPORTING GAPS IN CLIMATE DISCLOSURES: EVIDENCE FROM CONSTRUCTION AND ENERGY COMPANIES UNDER ESRS E1
Dziwok E.
This study analyzes the semantic completeness and reporting gaps in climate disclosures by construction and energy companies under ESRS E1. It reveals how disclosure coverage varies across firms and sectors, highlighting the divergence betw…
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-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-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🇪🇺 EuropeJournalZeszyty Teoretyczne Rachunkowości2026#Disclosure InfrastructureDOI
From regulatory anticipation to action: Materiality assessment disclosure under ESRS
Marlena Ciechan-Kujawa, Monika Pietkiewicz
Analyzing 100 Polish company reports on a six-point scale, this study examines the depth and determinants of Materiality Assessment (MA) disclosure during the transitional period before mandatory ESRS. Stakeholder engagement, early ESRS ado…
Peer-reviewed🇪🇺 EuropeJournalMaastricht Journal of European and Comparative Law2026#Disclosure InfrastructureDOI
A Comparative Study on Enforcement of the Corporate Sustainability Reporting Directive (CSRD): Sweden, Denmark, France and ESMA's Role in Harmonizing Supervision
Måns Dunfjäll
This article compares CSRD enforcement in Sweden, Denmark and France and assesses whether ESMA's GLESI guidelines can reduce national divergence. Using Article 51 of the Accounting Directive as a benchmark, it finds all three systems rely o…
Peer-reviewed🇪🇺 EuropeJournalBusiness Strategy and the Environment2026#Disclosure InfrastructureDOI
Climate Change Disclosure and Sustainability Awards: Does Assurance Add Value? Evidence From the European Context
Isabel Sánchez, Salvador Marín‐Hernández, Esther Ortiz Martínez +1
Using 600 European firms (2015–2022), this study tests how climate change disclosure and external assurance of sustainability reports affect the likelihood of receiving sustainability awards. Assurance significantly improves disclosure comp…
Peer-reviewed🇪🇺 EuropeJournalJournal of Business Economics2026#Disclosure InfrastructureDOI
Mandatory sustainability reporting and corporate hiring: the impact of CSRD introduction in Germany
Finn Wendland
Using difference-in-differences on German job postings (2018–2023), this study examines how the EU CSRD affected corporate hiring for sustainability reporting roles. Hiring rose significantly after the CSRD proposal and as the first complia…
Peer-reviewed🌍 GlobalJournalJournal of Accounting & Organizational Change2026#Disclosure InfrastructureDOI
Cross framework alignment in mandatory ESG reporting: evidence from integrated reporting and SASB quality
Felipe Zúñiga, Roxana Pincheira, María Gatica +1
Using 290 firm-years (2022–2023) under Chile's mandatory dual regime (NCG 461), this study builds framework-anchored quality indices for Integrated Reporting and SASB. IR and SASB quality are only weakly correlated with an insignificant int…
Preprint🌍 GlobalZenodo2026#Disclosure InfrastructureDOI
THE EVOLUTION OF GLOBAL FINANCIAL REPORTING: STRATEGIC IMPLICATIONS OF IFRS INTEGRATION IN 2026
Azizov, Mirodil, Boltaboyev, SH.SH.
This article examines the shift to IFRS 18 and the ISSB's push for global sustainability disclosure standards, alongside the principles- vs rules-based debate. Using Uzbekistan as an emerging-market case, it combines accounting and institut…
