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🇪🇺 EuropeJournalEuropean Journal of Risk Regulation2026#Disclosure InfrastructureDOI
Nuclear Energy and Fossil Gas: Fit as a Sustainable Investment? A Review of Case T-625/22 Austria v Commission on Taxonomy Alignment of Certain Nuclear and Fossil Gas Activities
Liebrich Hiemstra
The EU General Court dismissed Austria's challenge to the Complementary Climate Delegated Act, which classifies certain nuclear and fossil gas activities as taxonomy-eligible transitional activities. The ruling confirms these may qualify as…
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🇪🇺 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-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🇪🇺 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🌍 GlobalJournalBusiness Strategy and the Environment2025#Disclosure InfrastructureDOI
Readiness for Mandatory Climate-Related Disclosures: A Tri-Jurisdictional Analysis of Governance Attributes in Australia, New Zealand and the United Kingdom
Moses O.
A tri-jurisdictional study comparing corporate readiness for mandatory climate-related disclosures through governance attributes in Australia, New Zealand and the UK. It examines how differing regulatory regimes shape board and management e…
Peer-reviewed🇪🇺 EuropeJournalBusiness Strategy and the Environment2026#Disclosure InfrastructureDOI
Addressing Symbolic Versus Substantive Disclosures Under CSRD/ESRS E5 in the Circular Economy Disclosure of the Automotive Industry
Hadro D.
This paper examines circular economy disclosures by automotive firms under CSRD/ESRS E5, distinguishing symbolic (box-ticking) from substantive reporting. It interrogates whether mandatory EU disclosure drives real circular-economy action o…
Peer-reviewed🌍 GlobalJournalInternational Review of Financial Analysis2023#Disclosure InfrastructureDOI
The effects of mandatory ESG disclosure on price discovery efficiency around the world
Zhang Q.
An empirical study examining how mandatory ESG disclosure affects price discovery efficiency across global markets. It analyzes whether disclosure mandates reduce information asymmetry and improve market informational efficiency, comparing …
Peer-reviewed🇪🇺 EuropeJournalEnergy Policy2007#Disclosure InfrastructureDOI
Tracking electricity generation attributes in Europe
Lise W.
This paper examines how electricity generation attributes (source mix and origin data) are tracked and recorded in Europe. Europe's Guarantees of Origin and residual-mix frameworks shape corporate renewable procurement and the reliability o…
Peer-reviewed🌍 GlobalJournalNature Communications2023#Disclosure InfrastructureDOI
Quantitative evaluation of large corporate climate action initiatives shows mixed progress in their first half-decade
Ruiz Manuel I.
A quantitative assessment of major corporate climate action initiatives over their first five years. It evaluates whether participating firms' commitments translate into real target-setting and emission reductions, finding mixed progress ac…
Peer-reviewed🇪🇺 EuropeJournalBusiness Strategy and the Environment2026#Disclosure InfrastructureDOI
Environmental Disclosure Under Mandatory Regulation in EU Listed Companies: An Institutional Analysis
Pinto-Braga R.
This paper examines how EU listed companies respond to mandatory environmental disclosure regulation through an institutional lens. It analyzes how regulatory, normative, and mimetic pressures shape disclosure quality and scope, offering ev…
Peer-reviewed🌍 GlobalJournalMeditari Accountancy Research2026#Disclosure InfrastructureDOI
Evolution of external auditors’ role following the introduction of international sustainability standards: evidence from interviews
Salma Charifa Kartout, Hanen Khemakhem
A qualitative study of 25 semi-structured interviews with Canadian professionals examining how external auditors' roles evolve with IFRS S1 and S2. The new standards expand auditors' accountability in ESG assurance and certification, likely…
🇪🇺 EuropeJournalEdward Elgar Publishing eBooks2026#Disclosure InfrastructureDOI
Article 5: Transparency of environmentally sustainable investments in pre-contractual disclosures and in periodic reports
Rüdiger Veil
This piece addresses Article 5 of the EU Sustainable Finance Disclosure Regulation (SFDR), covering transparency requirements for environmentally sustainable investments in pre-contractual disclosures and periodic reports. It sets out how f…
Peer-reviewed🇪🇺 EuropeJournalEconomics and Environment2026#Disclosure InfrastructureDOI
ESG reporting under uncertainty – experts’ individual perspectives
Ewa Jastrzębska, Agata Lulewicz-Sas, Joanna Godlewska
This qualitative study uses semi-structured expert interviews and thematic analysis to examine ESG reporting challenges under EU regulatory uncertainty from simultaneous CSRD/ESRS implementation and Omnibus revisions. Experts value standard…
Peer-reviewed🌍 GlobalJournalBusiness Strategy and the Environment2024#Disclosure InfrastructureDOI
A dynamic framework to align company climate reporting and action with global climate targets
Christy A.
Proposes a dynamic framework to align corporate climate reporting and action with global climate targets such as the Paris Agreement. It aims to close the gap between disclosure and real decarbonization by continuously assessing target alig…
🇪🇺 EuropeJournalZenodo (CERN European Organization for Nuclear Research)2026#Disclosure InfrastructureDOI
Carbon Is Now a Procurement Data Field
KU Howard
This white paper argues carbon information is now a material procurement input for steel-intensive infrastructure, and that CBAM, CFP, EPD, worldsteel LCI, DPP and ResponsibleSteel are related but non-interchangeable evidence regimes. It pr…
Peer-reviewed🌍 GlobalJournalDiscover Global Society2026#Disclosure InfrastructureDOI
Harmonization and fragmentation in competing ESG materiality regimes and their implications for sustainability reporting
Sunitha Prabhuram, Thamburaj Anthuvan
This PRISMA-based systematic review of 48 ESG materiality studies (2020-2025) examines whether global materiality practices are converging or fragmenting across competing financial and double materiality regimes. It finds partial interopera…
Preprint🇪🇺 EuropePreprints.org2026#Disclosure InfrastructureDOI
From Sustainability Disclosure to Accounting Connectivity: Evidence from the First ESRS Reports of Portuguese Listed Companies
Filipe Ambrósio, Rui Costa
This study assesses accounting connectivity between FY2024 ESRS sustainability statements and IFRS financial statements for all 22 Portuguese companies on Euronext Lisbon, using a 26-item Accounting Connectivity Index across four dimensions…
Peer-reviewed🇪🇺 EuropeJournalZeszyty Teoretyczne Rachunkowości2026#Disclosure InfrastructureDOI
The scope and presentation of selected environmental disclosures under article 8 of the EU Taxonomy and ESRS Standards in the context of ESG reporting digitalisation
Mariusz Karwowski
Content analysis of sustainability reports from 66 EU construction and telecom firms examines environmental disclosures under ESRS and EU Taxonomy Article 8. Findings show wide variation in scope and presentation—units, multipliers, and det…
