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-reviewedCNJournalAccounting and Finance2026#GreenwashingDOI
Regulatory Arbitrage, Greenwashing and Environmental Impacts: Evidence From China's Green Bond Market
Qin X.
This study empirically examines regulatory arbitrage and greenwashing in China's green bond market and how these practices affect real environmental outcomes. It suggests that gaps between green labels and actual use of proceeds can undermi…
Peer-reviewedJournalJournal of Financial Reporting and Accounting2026#GreenwashingDOI
Narcissistic greenwashing: a cross-country evidence on the divergent paths to stock price crash risk
Setiawan Y.C.
This cross-country empirical study examines how corporate greenwashing relates to stock price crash risk. It argues that narcissistic managerial tendencies drive greenwashing, which then raises crash risk through information asymmetry and r…
Peer-reviewedCNJournalInternational Journal of Managerial Finance2026#GreenwashingDOI
Catering to climate-conscious investors: Does investor climate concern induce corporate greenwashing?
Jing-Yi Guan, Jia-Zhuo Wang, Pei-Xuan Chen
Using Chinese A-share firms (2008–2022) and textual analysis of earnings-call Q&A, this study tests whether investor climate concern induces corporate greenwashing. Higher investor climate concern increases greenwashing, mediated by executi…
Peer-reviewed🌍 GlobalJournalResearch Journal in Advanced Humanities2026#GreenwashingDOI
Saudi energy-industrial leadership rhetoric: A critical discourse analysis of metaphor, agency, and legitimacy in Aramco's 2024 sustainability reports
Khalid Abdullah Alotaibi, Safaa Sayed Mahmoud, Rami Abdulatif Sa'di +1
This study analyzes Aramco's Arabic 2024 Sustainability Report and Annual Report sections using critical metaphor analysis, transitivity, social-actor analysis, and legitimation theory. Leadership is built through journey, growth, architect…
Peer-reviewed🇯🇵 JapanJournalNatural Resources for Human Health2026#GreenwashingDOI
Detecting Greenwashing: An Analysis of ESG Disclosures and Regulatory oversight in India
Kaushik Jyoti Talukdar
Using survey data from 181 employees at ESG-reporting Indian firms plus BRSR/SEBI secondary sources, this study tests how ESG disclosure quality, transparency, regulatory oversight, and assurance affect perceived greenwashing and employee-r…
Peer-reviewedJournalBilancia Jurnal Ilmiah Akuntansi2026#GreenwashingDOI
GREENWASHING PADA PERUSAHAAN HIGH-PROFILE: PERAN MEDIA VISIBILITY, SUSTAINABILITY ASSURANCE, DAN ENVIRONMENTAL GOVERNANCE
Fitri Hikmawati, Dian Saputra
Using 120 firm-year observations from 40 energy and basic materials firms on the Indonesia Stock Exchange (2022–2024), this study tests how media visibility, sustainability assurance, and environmental governance affect greenwashing. It int…
Peer-reviewedJournalInternational Journal of Quality & Reliability Management2026#GreenwashingDOI
Does greenwashing relate to higher ESG report readability? The boundary role of information quality
Sulhendri Sulhendri, Alex Johanes Simamora, Hartutik Hartutik +1
This study examines the link between greenwashing and ESG report readability among Indonesian ESG-index firms. Greenwashing is positively associated with readability, suggesting firms use simple, persuasive narratives for impression managem…
Peer-reviewed🇺🇸 USAJournalJournal of Hospitality & Tourism Research2026#GreenwashingDOI
EXPRESS: Financial Health, Corporate Governance, and the ESG Disclosure-Performance Gap: Performance Implications in the Hospitality Industry
Hyoung Ju Song, Li Ding, Markéta Kubíčková
Using panel data on U.S. publicly traded hospitality firms, this study examines how financial health and corporate governance relate to the ESG disclosure-performance gap (a proxy for greenwashing intensity). Financially healthy firms show …
Peer-reviewedCNJournalInternational Journal of Management and Sustainability2026#GreenwashingDOI
The mediating role of greenwashing behaviour in the relationship between acquirers’ ESG performance and long-term M&A performance: Evidence from Chinese listed firms
Jia-Tian Nong
Using panel data from 777 Chinese listed acquirers (1,689 firm-year observations, 2009-2022), this study examines how acquirers' ESG performance affects long-term M&A outcomes and whether greenwashing mediates this relationship. ESG perform…
Peer-reviewedJournalJurnal Riset Ekonomi dan Akuntansi2026#GreenwashingDOI
Pengaruh Tax Ratio, Profit Margin, Capital Structure, dan Kepemilikan BUMN terhadap Greenwashing dengan ESG Report Assurance sebagai Variabel Moderasi
Putri Sukmawati, Deni Darmawati
Using 220 firm-year observations from 55 Indonesian basic-materials firms (2022–2025), this study examines how tax ratio, profit margin, capital structure, and SOE ownership affect greenwashing, with ESG report assurance as a moderator. Pro…
Peer-reviewedJournalFrontiers in Public Health2025#GreenwashingDOI
Greenwashing and financial performance in public health firms: the mechanism of organizational legitimacy erosion
Liang Y.
This study examines how greenwashing affects financial performance in public health firms, framing the effect through the erosion of organizational legitimacy. It suggests that gaps between ESG disclosure and actual practice feed back into …
Peer-reviewedJournalPlos One2025#GreenwashingDOI
Bank-firm relationships and corporate ESG greenwashing
Liu H.
This study examines how bank-firm relationships shape corporate ESG greenwashing. It suggests banks' monitoring role can influence the credibility and quality of ESG disclosure, probing whether lender engagement curbs greenwashing.
Peer-reviewedJournalCogent Business and Management2026#GreenwashingDOI
Greenwashing in business: a framework-based review of economic, governance, and market outcomes
Das P.
A framework-based review of corporate greenwashing organized around economic, governance, and market outcomes. It synthesizes existing research on how misleading environmental claims affect investor judgment and market valuation, offering a…
Peer-reviewedJournalBusiness Strategy and the Environment2026#GreenwashingDOI
Beyond the Board: Does CEO-CFO Tenure Staggering Curb ESG Greenwashing?
Sun Z.
An empirical study examining whether staggering CEO and CFO tenures curbs corporate ESG greenwashing, shifting focus from board-level governance to executive-pair dynamics. It probes how internal monitoring between top executives affects th…
🌍 GlobalReportIslamic Finance and Sustainability A Research Companion2025#GreenwashingDOI
Global Green Bond and Sukuk Washing: Incentivising Bad Behavior
Mahomed Z.
This paper examines greenwashing in global green bonds and sukuk, analyzing the structural incentives that let issuers raise capital without delivering genuine environmental benefit. It argues that weak certification and labeling regimes ac…
Peer-reviewedJournalCurrent Opinion in Environmental Sustainability2025#GreenwashingDOI
Sustainable finance, biodiversity, and greenwashing: how contested values, metrics, and causation facilitate information distortion, information omission, and information pollution
de Grefte J.
A conceptual study on how contested values, metrics, and causal claims in sustainable finance and biodiversity enable greenwashing. It distinguishes information distortion, omission, and pollution as distinct mechanisms degrading disclosure…
Peer-reviewedCNJournalQuantitative Finance and Economics2026#GreenwashingDOI
How do China’s environmental courts shape corporate greenwashing?
Pan H.
An empirical study examining how China's specialized environmental courts affect corporate greenwashing. It analyzes whether stronger judicial environmental enforcement changes firms' misleading environmental claims and disclosure quality. …
Peer-reviewed🌍 GlobalJournalInternational Journal of Business, Law, and Education2026#GreenwashingDOI
Legal Accountability for Climate-Related Financial Risk and Greenwashing
Aida Ardini, Usman Manor
This study argues that ESG disclosure expansion has outpaced verification, supervision, and legal accountability mechanisms, heightening greenwashing and investor-harm risks. Analyzing global climate-finance regulation and Indonesia's OJK f…
Peer-reviewedJournalInternational Journal of Advanced Research in Science, Communication and Technology2026#GreenwashingDOI
Greenwashing and Corporate Tax Incentives: Legal Safeguards against Misuse of Environmental Deductions in India
(著者不明)
This paper analyzes India's environmental tax incentives and their vulnerability to greenwashing due to vague definitions and lack of verification. It examines legal frameworks like GAAR and proposes using BRSR as an external verification m…
Peer-reviewedConferenceSpringer Proceedings in Business and Economics2026#GreenwashingDOI
Regulating Greenwashing in Green Bonds: A Comparative Study of India and South Korea
Khurana M.
This paper compares greenwashing regulations in green bond markets in India and South Korea, examining differences in regulatory frameworks and offering insights for investor protection and market credibility.