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 of Scientific Research in Computer Science Engineering and Information Technology2026#Disclosure InfrastructureDOI
Decentralized Validation and Traceability of Renewable Energy Certificates Using Blockchain in Smart Grids
Jyoti Dargan, Neha Gupta
This paper proposes a blockchain prototype for lifecycle management of Renewable Energy Certificates (RECs) in smart grids. Integrated with IoT-enabled smart meters, it enables auditable tracking of origin, ownership, and real-time verifica…
Peer-reviewedJournalJournal of Accounting Finance and Auditing Studies2026#Disclosure InfrastructureDOI
Beyond Disclosure Saturation: A Theory of Diminishing Returns in Corporate Sustainability Reporting
Prem Lal Joshi
This paper proposes the Corporate Disclosure Saturation Theory (CDST), explaining how the informational value of sustainability disclosure may diminish as volume, breadth, and complexity grow. Marginal value initially rises as information g…
Peer-reviewedJournalKOREAN JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH2026#Disclosure InfrastructureDOI
The Impact of Third—Party Assurance of Sustainability Reports on Foreign Ownership : Focusing on Assurance Provider Characteristics
Ha-Yun Roh, Youn-Sik Choi, MEIXIAN Li
An empirical study examining how third-party assurance of sustainability reports affects foreign ownership, focusing on the characteristics of assurance providers. It tests whether the presence and type of assurance influence overseas inves…
Peer-reviewedJournalApollo Journal of Tourism and Business2026#Disclosure InfrastructureDOI
The Effect of Public Shareholding and Environmental Costs on Low Carbon Economy Disclosure: The Mediating Role of Green Initiatives
Dewi Kirowati, I Made Suparta
Using PLS-SEM on Indonesian listed environmentally sensitive firms (PROPER, 2021-2024), this study examines how public shareholding and environmental costs affect Low Carbon Economy Disclosure (LCED), with green initiatives as mediator. Pub…
PreprintZenodo2026#Disclosure InfrastructureDOI
ANALYSIS OF THE ENVIRONMENTAL INDICATORS OF UZBEKNEFTEGAZ JSC FOR 2022–2025
Durdona, Xolmurodova
This study analyzes Uzbekneftegaz JSC's environmental indicators for 2022–2025 using its sustainability reports, covering GHG emissions, water withdrawal, energy use, renewables, and hazardous waste. Water withdrawal fell and solar use expa…
Preprint🇪🇺 EuropeZenodo2026#Disclosure InfrastructureDOI
THE EUROPEAN COMPREHENSIVE REFERENCE ON SUSTAINABLE FINANCE AND ESG GOVERNANCE Regulatory Mechanisms, Legal Accountability, and Execution Pathways 2026-2040
el-rakhawi, mohamed kamal arafa
This nine-volume reference establishes a legal-technological framework for sustainable finance and ESG governance from 2026-2040, grounded in EU directives (CSRD, SFDR, Taxonomy). It introduces novel instruments—an Algorithmic Probabilistic…
Peer-reviewedJournalCarbon Management2024#Disclosure InfrastructureDOI
Is impact out of scope? A call for innovation in climate standards to inspire action across companies’ Spheres of Influence
Axelsson K.
This piece argues that current climate disclosure standards focus narrowly on companies' direct emissions and miss the broader 'Spheres of Influence' where firms can drive change. It calls for innovation in climate standards to capture and …
Peer-reviewedJournalCorporate Ownership and Control2015#Disclosure InfrastructureDOI
The effects of greenhouse gas emissions and governance factors on corporate socially responsibility disclosure
Sariannidis N.
This study empirically examines how corporate greenhouse gas emissions and governance factors influence the level of CSR disclosure. It suggests that emission levels and governance characteristics such as board structure and ownership shape…
🌍 GlobalReportInvestor Relations and Esg Reporting in A Regulatory Perspective A Practical Guide for Financial Market Participants2022#Disclosure InfrastructureDOI
Investor Relations and ESG Reporting in a Regulatory Perspective: A Practical Guide for Financial Market Participants
Lykkesfeldt P.
A practical guide for financial market participants on integrating investor relations with ESG reporting under a regulatory lens. It focuses on how to design and operate disclosure and investor dialogue in line with regulatory requirements,…
Peer-reviewedJournalTransport Reviews2024#Disclosure InfrastructureDOI
Workplace responsibility for employee mobility? A review of sustainability reporting frameworks
Tsairi Y.
This review examines how sustainability reporting frameworks assign corporate responsibility for employee mobility (commuting, business travel). It maps how frameworks such as GRI, TCFD and ISSB treat mobility-related emissions and social d…
Peer-reviewed🇪🇺 EuropeJournalFinance Research Letters2026#Disclosure InfrastructureDOI
Sustainable by design or by constraint? Portfolio convergence of SFDR Article 9 and Article 8 equity funds
Gordano S.
This paper empirically examines whether SFDR Article 9 and Article 8 equity funds actually diverge in portfolio composition, or whether the regulatory labels converge in practice. It questions whether the EU's disclosure classification mean…
Peer-reviewedJournalAcademia Open2026#Disclosure InfrastructureDOI
Mining Carbon Disclosure Declines With Managerial Ownership and Profitability
Meri Aprilianti, Eksa Ridwansyah, Umarudin Kurniawan
Using multiple regression on 60 observations of Indonesian mining firms (2021–2024), this study finds that managerial ownership and profitability are significantly negatively associated with carbon disclosure, while total assets show no sig…
Peer-reviewed🌍 GlobalJournalInternational and Comparative Law Quarterly2026#Disclosure InfrastructureDOI
The Emerging Legal Ecosystem for Global Corporate Climate Accountability: Amplifying or Diluting Responsibility?
Suzanne Varrall, Roanna McClelland, Jolene Lin +1
Following the ICJ's advisory opinion on climate change, corporate GHG accountability is advancing across international, domestic, and transnational law. This article maps an emerging legal 'ecosystem' of climate accountability—spanning liti…
Peer-reviewedJournalACCOUNTING AND CONTROL2026#Disclosure InfrastructureDOI
Systemic problems of formation of the national accounting and analytical information market and directions of their solution
Diana V. Cherdziyeva, Ilyana A. Betuganova, Aleksandr A. Gabeev
This paper analyzes systemic barriers to Russia's accounting and analytical information market amid digitalization and sanctions. Using 2010-2025 disclosure data, it identifies regulatory, technological, and economic obstacles, showing a sh…
Peer-reviewed🇪🇺 EuropeJournalCorporate Social Responsibility and Environmental Management2026#Disclosure InfrastructureDOI
Corporate Governance and the Quality of Materiality Assessment Disclosure Under
GRI
3: Evidence From Italy
Andrea Bellucci, Andrea Cardoni, R. Ferrini
This study examines how corporate governance relates to the quality of Materiality Assessment Disclosure (MAD) in sustainability reporting. Using a GRI 3 (2021)-aligned MAD index, it analyzes 138 Italian firms filing 2023 Non-Financial Stat…
Peer-reviewedJournalEKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA2026#Disclosure InfrastructureDOI
A target maturity model of ESG integration in a bank’s credit and investment process: decision nodes, gap localisation and directions for closing the gap
A. Bykov
Proposes a five-node target maturity model scoring ESG integration across a bank's credit and investment process on a four-point scale. Using public disclosure from six Russian banks, it finds input nodes reach controlled levels while impac…
Peer-reviewed🌍 GlobalJournalJOURNAL OF ACCOUNTING AND FINANCIAL MANAGEMENT2026#Disclosure InfrastructureDOI
Board Shared Traits and Integrated Financial Disclosure Information in Listed Industrial Goods Firms in Nigeria
Michael Tonbraladoh Sinebe
Using multiple regression on 10 listed Nigerian industrial goods firms, this study examines how board size, independence, gender diversity, and expertise affect integrated disclosure of financial, human, and intellectual capital. Board size…
DatasetZenodo (CERN European Organization for Nuclear Research)2026#Disclosure InfrastructureDOI
KOTAX: An integrated corporate disclosure corpus linked to a financial and tax panel of Korean listed firms
Sejin Myung, Hyungjong Na, 서준일 +3
KOTAX is a large-scale disclosure corpus linking a firm–year financial and tax panel of KOSPI/KOSDAQ-listed Korean firms to raw DART disclosure XML. It covers ~60,908 documents (business, audit, and consolidated audit reports, FY2011–2025),…
🇪🇺 EuropeJournalEdward Elgar Publishing eBooks2026#Disclosure InfrastructureDOI
Article 11: Transparency of the promotion of environmental or social characteristics and of sustainable investments in periodic reports
Tobias Gumpp
This piece addresses Article 11 of the EU's SFDR, setting out the transparency requirements for periodic reports on financial products that promote environmental or social characteristics or make sustainable investments. It clarifies how fi…
JournalEdward Elgar Publishing eBooks2026#Disclosure InfrastructureDOI
The issue of sustainability reporting in global value chains: barriers and regulatory perspectives
Rao Ps, Nisha Goyal, Radhika Narula +1
Examines barriers to sustainability reporting across global value chains and the regulatory responses shaping corporate disclosure. Likely addresses cross-border data collection challenges and divergent regulatory frameworks. No abstract av…
