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-reviewedJournalJournal of International Business and Management2026#Disclosure InfrastructureDOI
Board Information Technology Expertise and Digital Sustainability Reporting: A Study on Listed Banks of Bangladesh
Nazmun Nahar Mishu
This study examines how board-level IT expertise influences the quality of digital sustainability reporting among listed banks in Bangladesh. It links corporate governance to ESG disclosure infrastructure using emerging-market banking evide…
🇪🇺 EuropeReportEuropean Yearbook of International Economic Law2024#Disclosure InfrastructureDOI
EU Sustainable Finance and International Trade Law: Legality and Propagation of EU Sustainable Finance Regulation under GATS and Free Trade Agreements
Pauls S.N.
This paper examines whether the EU's sustainable finance regulations (taxonomy, SFDR, CSRD) are compatible with international trade law under GATS and free trade agreements. It analyzes the legality and cross-border propagation of EU rules,…
Peer-reviewedJournalSustainability Switzerland2021#Disclosure InfrastructureDOI
Mandatory esg reporting and xbrl taxonomies combination: Esg ratings and income statement, a sustainable value-added disclosure
Faccia A.
This paper examines combining mandatory ESG reporting with XBRL taxonomies to integrate ESG ratings with income-statement data into a machine-readable 'sustainable value-added disclosure.' It contributes a disclosure-infrastructure design l…
Peer-reviewedJournalSustainability Switzerland2018#Disclosure InfrastructureDOI
Board attributes and corporate social responsibility disclosure: A meta-analysis
Guerrero-Villegas J.
A meta-analysis synthesizing evidence on how board attributes (size, independence, gender diversity, CEO duality) relate to CSR disclosure. It consolidates which governance factors drive higher disclosure quality, offering implications for …
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🇪🇺 EuropeJournalSustainability Accounting, Management and Policy Journal2026#Disclosure InfrastructureDOI
Cooperatives and the CSRD: do sector agnostic ESRS reflect their distinctive value?
Jon O.A.
This paper examines whether the sector-agnostic ESRS under the EU CSRD adequately capture the distinctive value of cooperatives (mutual aid, community benefit, democratic governance). It questions whether cooperatives' characteristics becom…
Peer-reviewed🇪🇺 EuropeJournalBusiness Strategy and the Environment2026#Disclosure InfrastructureDOI
Climate-Related Disclosure in European Banking: Stakeholder Capitalism Between Sustainability and Financial Imperatives
Brescia V.
This study examines climate-related disclosure in European banking through the lens of stakeholder capitalism. It explores the tension between sustainability imperatives and financial/profitability pressures as reflected in banks' disclosur…
Peer-reviewed🌍 GlobalJournalSustainability Accounting, Management and Policy Journal2025#Disclosure InfrastructureDOI
Absolute emissions targets and voluntary carbon disclosure: an international empirical survey
Mateo-Márquez A.J.
An international empirical study examining how corporate absolute emissions targets relate to voluntary carbon disclosure. It likely tests whether target-setting drives disclosure quality and scope, or vice versa, using cross-country firm d…
Peer-reviewed🇪🇺 EuropeJournalBusiness Strategy and the Environment2025#Disclosure InfrastructureDOI
The Impact of Bank Riskiness on the Quality of ESG Disclosure: Empirical Evidence From European Banks
Manta F.
An empirical study examining how European banks' riskiness affects the quality of their ESG disclosure. It tests whether riskier banks disclose better or worse ESG information, contributing evidence on the determinants of disclosure quality…
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-reviewedJournalReview of Accounting Studies2025#Disclosure InfrastructureDOI
The economics of ESG disclosure regulation
Frankel R.
A study analyzing ESG disclosure regulation through an economic lens, likely examining how mandatory disclosure affects firm behavior, market efficiency, and welfare. Without an abstract, specifics are unclear, but it addresses foundational…
Peer-reviewedJournalPublic Relations Review2025#Disclosure InfrastructureDOI
Communicating net-zero: A conceptual model for effective strategic communications
Strauß N.
This paper proposes a conceptual model for how organizations can effectively communicate net-zero commitments. It frames strategic communications around stakeholder trust and message design. Without an abstract, empirical detail is limited,…
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-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…