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 Papers A Journal on Law and Integration2026#Carbon PricingDOI
The International Law Reading of the EU Carbon Border Adjustment Mechanism (CBAM)
de Stefano C.
A legal analysis reading the EU's Carbon Border Adjustment Mechanism (CBAM) through the lens of international law. It likely examines compatibility with WTO rules and climate treaties, and the legal legitimacy of border carbon adjustments. …
Peer-reviewed🌍 GlobalJournalEconomic and Political Weekly2026#Supply Chain
Tariff Uncertainty and Climate Imperatives Strategies for Supply Chain Decarbonisation in Asia
Anbumozhi V.
This paper examines how rising tariff uncertainty shapes supply chain decarbonisation strategies across Asia. It frames the tension between trade policy volatility and climate imperatives, offering strategic guidance for firms and policymak…
Peer-reviewed🌍 GlobalJournalZbornik Ekonomskog Fakulteta U Zagrebu2024#Carbon PricingDOI
REVIEW OF EMISSIONS TRADING SCHEMES AND THEIR IMPACT ON EMISSION REDUCTIONS IN CANADA, THE USA, KAZAKHSTAN, CHINA AND NEW ZEALAND
Kružić K.
A comparative review of emissions trading schemes (ETS) in Canada, the USA, Kazakhstan, China and New Zealand, examining their actual impact on emission reductions. It highlights how design and price levels shape effectiveness, offering les…
Peer-reviewed🇪🇺 EuropeJournalLex Social2026#Disclosure InfrastructureDOI
ENVIRONMENTAL COMPLIANCE IN THE NEW EUROPEAN SUSTAINABILITY REPORTING FRAMEWORK
Pérez E.M.
This work examines how environmental compliance is framed and disclosed under the EU's new sustainability reporting framework (CSRD/ESRS). It links regulatory compliance obligations to corporate disclosure duties, highlighting practical cha…
Peer-reviewed🌍 GlobalJournalJournal of International Economic Law2025#Disclosure InfrastructureDOI
Beyond the Brussels Effect: the surprising rise of the International Sustainability Standards Board
Gadinis S.
This paper examines how the ISSB emerged as the central global setter of sustainability disclosure standards, moving beyond the EU's 'Brussels Effect' regulatory model. It analyzes the political economy of IFRS Foundation-led standard-setti…
🌍 GlobalConferenceSPE Asia Pacific Oil & Gas Conference and Exhibition2026#Disclosure InfrastructureDOI
Understanding Reforms and Managing Risk of Australia's Greenhouse Gas and Climate Change Reporting Requirements
P. R. Wright, Чарльс Дж. Миллер, K. McLellan
This paper maps Australia's evolving Commonwealth and state GHG framework for the oil and gas sector, from NGER reporting to the strengthened Safeguard Mechanism, mandatory climate-related financial disclosures, and environmental approvals.…
🇪🇺 Europe2026#Carbon PricingDOI
Carbon-Tax Benchmark as a Complement to Emissions Trading: An Empirical Calibration Based on Slovak EU ETS Data
Michal Rimeš, Denisa Ihnatišinová, Juraj Válek +1
This article asks whether a carbon-tax benchmark calibrated on EU ETS data can complement emissions trading in Slovakia. Using 2015–2024 installation-level data on allowances, verified emissions and EUA prices, it develops an illustrative c…
Peer-reviewed🇪🇺 EuropeJournalΝημερτής2026#Disclosure Infrastructure
Mapping CSRD sustainability reporting : an empirical analysis of the first generation of reports in the European market
Περσεφώνη Σταθοπούλου
Empirical mapping of the first CSRD/ESRS reporting wave using a 2,109-report European dataset (SRN) plus content analysis of 30 reports. Reporting is geographically and sectorally concentrated (Germany, France; financials), averaging 113.4 …
Peer-reviewed🌍 GlobalJournalAccounting and Management Research2026#Disclosure InfrastructureDOI
The profiles of global financial and sustainability reporting standard-setters
Hugo A. Macías, Carlos Andrés Pereira
This study analyzes the professional backgrounds, affiliations, and geographic origins of the 25 members of the IASB and ISSB. The IASB draws mainly from accounting, auditing, and regulation, while the ISSB brings broader sustainability, ES…
Peer-reviewed🇪🇺 EuropeJournalBusiness Strategy and the Environment2026#Carbon AccountingDOI
Navigating Carbon Accounting in Manufacturing From Compliance to Decarbonisation
Natanael Bolson, Alexandra Rosioru, Marie Wells +1
This paper proposes a decision-oriented carbon accounting framework to bridge the fragmentation between corporate reporting and product-level assessment in manufacturing. Analysing UK and EU regulatory landscapes, it identifies structural m…
Peer-reviewed🌍 GlobalJournalCorporate Social Responsibility and Environmental Management2026#Carbon AccountingDOI
How Does Carbon Offsetting Affect Firms' Emitting Behaviour? Global Evidence
Gbenga Adamolekun
Using a global firm sample, this study finds carbon offsetting is positively associated with corporate carbon emissions, suggesting offsets may crowd out actual abatement. The effect is stronger for Asian firms and mitigated in North Americ…
🌍 GlobalDatasetZenodo2026#Carbon PricingDOI
Explicit Carbon Pricing and CO₂ Emissions: Adoption, Policy Intensity, and Institutional Capacity in a Global Panel
Songsrirote, Nitiphong
An empirical panel study examining how explicit carbon pricing affects CO₂ emissions, distinguishing adoption, policy intensity (price level), and institutional capacity. It suggests that carbon pricing's abatement effect depends on stringe…
Peer-reviewed🌍 GlobalJournalInternational journal of research and innovation in applied science2026#Carbon PricingDOI
A Comparative Analysis of Emissions Trading Scheme and Industrial Carbon Management in Developed Economies.
Lt Col Prabhat K Prasad(Retd), Manish Gangil
This paper comparatively examines how developed economies integrate industrial carbon management (CCS, CDR) into emissions trading schemes. It analyzes five regulatory dimensions, including treatment of CCS/CDR within ETS frameworks and all…
🌍 GlobalJournalCRC Press eBooks2026#Carbon AccountingDOI
Carbon Offsets 2.0
Hamna Bashir, Muhammad Junaid Nazir, Longfei Liu +3
This chapter argues that a new paradigm, Carbon Offsets 2.0, is emerging to restore integrity after trust crises over additionality, permanence, and transparency. It rests on three pillars: trust via science-based standards (Core Carbon Pri…
🇪🇺 EuropeJournalIntechOpen eBooks2026#Transition FinanceDOI
The EU Sustainable Finance Framework as a Mechanism Supporting the Financing of the Transition Toward a Sustainable Economy
Aleksandra Stanek-Kowalczyk, Monika Zajkowska
This chapter traces the evolution of the EU sustainable finance framework from the 2018 Action Plan to the 2021 Strategy for Financing the Transition, assessing its role in mobilizing capital for a sustainable economy. It examines the syste…
Preprint🌍 Global2026#Disclosure InfrastructureDOI
The Impact of Sustainability Reporting on Directors' ESG Duties: The Disclosure-Duty Feedback Loop
Luh Luh Lan
This paper explains why maturing sustainability reporting has expanded rather than resolved ambiguity over directors' ESG duties, via a 'disclosure-duty feedback loop'. Because company law regulates process not outcomes, mandatory reporting…
CN2026#AI × ESGDOI
A Multi-Party Computation-Based Framework for Cross-Border ESG Data Sharing and Green Finance Coordination toward an Alternative Global Financial Order
Pei-Xuan Wu
This paper proposes a Multi-Party Computation (MPC) framework integrated with permissioned blockchain to enable cross-border ESG data sharing while preserving corporate confidentiality and national data sovereignty. Using China's PBOC green…
Peer-reviewed🇺🇸 USAJournalCPA Publisher2026#Disclosure InfrastructureDOI
Proposed AICPA Attestation Standards Navigate a Materiality Paradox
Ed Esposito
Divergent materiality concepts across GRI, ESRS and IFRS Sustainability Disclosure Standards create a "materiality paradox" for reporters and assurance providers. The article compares impact, financial and double materiality, and examines h…
Peer-reviewed🇪🇺 EuropeJournalJournal of Urban Management2026#Disclosure InfrastructureDOI
Navigating CSRD compliance: Challenges in sustainability reporting for the real estate sector
Casper Gavin, Alenka Temeljotov Salaj
A mixed-methods study of the Norwegian real estate sector's readiness for CSRD compliance, combining a scoping review with stakeholder interviews. Key barriers include weak sustainability knowledge, difficulty with Double Materiality Assess…
Peer-reviewed🇪🇺 EuropeJournalJournal of Sustainability2026#Disclosure InfrastructureDOI
Materiality Never Settles: Why Mandatory Sustainability Reporting Requires Continuous ESG Governance
Philumena Bauer, Dorothea Greiling
This Perspective challenges the expectation that CSRD/ESRS standardization will resolve ambiguity in sustainability reporting. Drawing on an empirical study of Austrian state-owned hospitals, it argues that double materiality assessments do…