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🌍 GlobalJournalJournal of International Accounting, Taxation and Information Systems2026#Disclosure InfrastructureDOI
Sustainability Accounting Compliance Under IFRS S2: Carbon Emission Disclosure in Public Enterprises Across Three Regulatory Phases, A Systematic Literature Review
Widyaningsih Azizah, Eka Sudarmaji
This systematic review synthesizes 154 studies on how public enterprises comply with IFRS S2 carbon disclosure across voluntary, mandatory, and early-enforcement phases. It finds larger, state-affiliated firms in jurisdictions with pre-exis…
Peer-reviewed🌍 GlobalJournalSustainability2026#Disclosure InfrastructureDOI
From Sustainability Reporting to Strategic Management: Case-Based Application of the MISE Governance Architecture Using Double Materiality and a BSC–GRI Dashboard
Jasmín Herrera-De La Barrera, Yuliana Vanesa Puerta Cruz, Jorge Hochstetter +1
This study develops MISE, a design-oriented governance architecture coupling double materiality, strategic ESG programs, governed KPIs, documentary evidence, and a BSC–GRI dashboard. In a Colombian industrial single case, KPIs expanded from…
Peer-reviewed🇪🇺 EuropeJournalSustainability2026#Disclosure InfrastructureDOI
Data-Centre Sustainability Reporting Under EU Law: Confidentiality, Operator Publication, and Access to Information
Ahmed M. Bamashmoos
EU Delegated Regulation 2024/1364 Art. 5(5) classifies individual data-centre reports as confidential, creating uncertainty where operator publication, the aggregated database, and access-to-information routes overlap. Through doctrinal ana…
Peer-reviewed🇪🇺 EuropeJournalSustainability2026#Disclosure InfrastructureDOI
The Adoption of the Corporate Sustainability Reporting Directive by the EU Banking Sector: An Empirical Investigation
Nicola Fiore, Stefano Marciano, Giuseppe Scandurra +1
This study empirically assesses how far the sustainability disclosure of the 20 largest EU banks aligns with integrated reporting principles, as a proxy for voluntary disclosure quality under CSRD. Consistency is generally high but varies w…
Peer-reviewedJournalFrontiers in Sustainability2026#Disclosure InfrastructureDOI
Sustainability reporting frameworks and environmental disclosure coverage in the Indian infrastructure industry: an empirical comparison of GRI and BRSR
Susmita Bhowmick, Amit B. Mahindrakar
This study compares GRI and BRSR environmental disclosures across five Indian infrastructure firms using content analysis and an Environmental Disclosure Index for FY2024-25. It finds strong convergence in environmental standards but also f…
Peer-reviewed🌍 GlobalJournalCorporate Social Responsibility and Environmental Management2026#Disclosure InfrastructureDOI
IFRS S2 Climate‐Related Metrics Disclosure: The Role of Sustainability Committee, External Assurance, and National Human Development
Eko Putri Setiani, Fuad Rakhman
This study examines how sustainability committees, external assurance, and national human development drive IFRS S2-aligned climate-related metrics disclosure, conceptualized as 'hard' quantitative disclosure. Using HLM on 61,174 firm-year …
Peer-reviewed🇪🇺 EuropeJournalAccounting in Europe2026#Disclosure InfrastructureDOI
Stakeholder Participation in the IAASB’s Standard-Setting Process: ISSA 5000, General Requirements for Sustainability Assurance Engagements
Anschi De Wolf, Heidi Vander Bauwhede, Philippe Van Cauwenberge +1
Drawing on rational choice theory, this study analyzes participation frequency, intensity, and tone extremity across interest groups and regions in the IAASB's public consultation on ISSA 5000. The process is dominated by accounting-profess…
Peer-reviewed🇪🇺 EuropeJournalSustainability2026#Disclosure InfrastructureDOI
When Energy Data Becomes Institutional Reality: Blockchain-Secured Digital Twins, Certification, and Accountability in Sustainable Urban Infrastructure
Javad Vasheghani Farahani, Tan Gürpinar
This conceptual study proposes the Automated Constitution Model (ACM), explaining how blockchain-secured energy digital twins move beyond data verification to automatically constitute institutional outcomes such as renewable energy certific…
Preprint🇪🇺 EuropeZenodo2026#Disclosure InfrastructureDOI
Replication Package: A Common European Transition, Unevenly Received — Cross-Country Heterogeneity in SME Resource-Efficiency Convergence, and a Baseline for the CSRD Omnibus Reform
RECIO-ROMÁN, ALMUDENA, RECIO MENÉNDEZ, MANUEL, ROMÁN GONZÁLEZ, MARÍA VICTORIA
This replication package supports a study analyzing cross-country heterogeneity in SME resource-efficiency convergence across the EU. It establishes a baseline for evaluating the CSRD Omnibus reform, highlighting uneven reception of common …
Peer-reviewed🇪🇺 EuropeJournalComputer Law and Security Review2024#Disclosure InfrastructureDOI
Reporting cybersecurity to stakeholders: A review of CSRD and the EU cyber legal framework
Boggini C.
This review examines how the EU Corporate Sustainability Reporting Directive (CSRD) intersects with the EU cybersecurity legal framework, clarifying how firms should report cybersecurity matters to stakeholders. It maps overlaps and complem…
Peer-reviewedJournalJournal of Financial Economic Policy2024#Disclosure InfrastructureDOI
Mandatory climate disclosures: impacts on energy and agriculture markets
Ho L.
A study examining how mandatory climate disclosure requirements affect energy and agricultural markets. It focuses on how disclosure regulation shifts market prices, firm behavior, and capital allocation. Without an abstract, details are un…
Peer-reviewedCNJournalInternational Review of Economics and Finance2025#Disclosure InfrastructureDOI
How the introduction of the “Dual Carbon” targets drives ESG disclosure in manufacturing enterprises?
Sun L.
This study examines how China's "Dual Carbon" (peak carbon and carbon neutrality) targets influence ESG disclosure behavior among manufacturing enterprises. It likely provides empirical evidence on how policy pressure drives corporate discl…
ConferenceInternational Scientific Conference on Accounting, ISCA 20262026#Disclosure InfrastructureDOI
Accounting and analytical support for environmental risk management in the system of strengthening investment attractiveness and ESG strategy of the enterprise
Oksana Perchuk, R. Vovchenko
This paper examines the theoretical and methodological foundations of accounting and analytical support for environmental risk management within an enterprise's ESG strategy. It proposes an algorithm classifying environmental risks into phy…
ConferenceInternational Scientific Conference on Accounting, ISCA 20262026#Disclosure InfrastructureDOI
ESG sustainability reporting: challenges for accounting professionals
Iuliana Tugulschi, Rodica Cusmaunsa, Natalia Curagău
This article analyzes the shift from traditional financial reporting to sustainability reporting under CSRD and ESRS. It highlights key differences between financial and ESG reporting, focusing on double materiality, non-financial disclosur…
Peer-reviewed🇪🇺 EuropeJournalInternational Scientific Conference on Accounting, ISCA 20262026#Disclosure InfrastructureDOI
Climate-related (non)financial information: a theoretical and normative synthesis for accounting research and practice in the Republic of Moldova
Lilia Grigoroi, Diana Rencheci
This paper synthesizes how climate-related information is conceptualized in accounting literature and international frameworks (IFRS S2, ESRS E1, TCFD). Using narrative review, comparative normative analysis, and gap analysis, it identifies…
Peer-reviewedJournalFigshare2026#Disclosure InfrastructureDOI
Does integrated reporting enhance competitive advantage and sustainable growth? Evidence from publicly listed Sri Lankan companies
Thanujan Murugaanandham, N.L.E. Abeywardana
Using content analysis and panel regression on 40 Sri Lankan listed firms (2018–2024), this study finds that compliance with the IIRF integrated reporting framework is significantly positively associated with both competitive advantage and …
Peer-reviewedCNJournalHumanities and Social Sciences Communications2026#Disclosure InfrastructureDOI
Bridging the credibility gap: sustainability assurance, corporate transparency and debt costs in China
Yuanyuan Wang, Shengqi Cao, Muhammad Haroon Shah +1
This study empirically examines whether third-party sustainability assurance improves corporate transparency and lowers debt costs among Chinese firms. It focuses on how assurance bridges the credibility gap and shapes creditor and investor…
Peer-reviewed🇪🇺 EuropeJournalCommunications of International Proceedings2026#Disclosure InfrastructureDOI
Digitisation of Environmental, Social and Governance (ESG) Reporting in Small and Medium-Sized Enterprises (SMES): Quality of Information and Implications for Portugal
Pedro Manuel Gonçalves DOMINGUES
This narrative review examines the digitalisation of non-financial and ESG reporting in Europe, focusing on SMEs and implications for Portugal. It analyses how digital infrastructures (XBRL, ESEF), regulatory frameworks, and organisational …
Peer-reviewed🇺🇸 USAJournalJournal of financial reporting & accounting2026#Disclosure InfrastructureDOI
The effect of Sustainability Accounting Standards Board (SASB) standards adoption on audit report lags: the moderating effect of ESG performance
Rabeb Dabbebi, Hichem Khlif, Samir Trabelsi
Using 2,142 S&P 500 firm-year observations (2015–2020), this study finds that voluntary SASB-aligned ESG disclosure significantly shortens audit report lag (ARL). The effect is stronger for firms with high ESG performance and weaker for low…
🇺🇸 USADatasetZenodo2026#Disclosure InfrastructureDOI
Replication Package for "Can Investors See the Cost of Apple's Carbon-Neutral Transition?"
Rakhecha, Diva
A replication package for a study examining how much of Apple's 2030 carbon-neutral transition cost is visible to external investors. It reproduces calculations on FY2015–FY2025 emissions and revenue trajectories, CPI-adjusted emissions int…
