GX Research Hub · English
GX & Decarbonization Research
This page provides an English interface to the gxceed GX paper corpus. The corpus aggregates papers from 13 open 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🇪🇺 EuropeJournalOpen Repository of the University of Porto (University of Porto)2026#Disclosure Infrastructure
Desenvolvimento de um guia explicativo das European Sustainability Reporting Standards e a sua conexão aos ODS
Lucas José Oliveira Duarte
This paper develops a guide explaining the European Sustainability Reporting Standards (ESRS) and their connection to the Sustainable Development Goals (SDGs). It provides practical insights for companies on how to align their ESRS reportin…
Peer-reviewed🌍 GlobalJournalZenodo (CERN European Organization for Nuclear Research)2026#Disclosure InfrastructureDOI
A SYSTEMATIC REVIEW OF IFRS S1 AND S2 ON SUSTAINABILITY REPORTING: LESSONS FROM MINING FIRMS (2022–2024)
Fajar Muhammad Nugroho
This systematic review examines challenges and impacts of IFRS S1 and S2 adoption in the mining sector (2022-2024). Larger firms show progress, but SMEs face resource and technical barriers. Gaps remain in quantitative metrics like scope 3 …
Peer-reviewed🇨🇳 ChinaJournalSustainability2026#Disclosure InfrastructureDOI
The Quality Evaluation of Environmental Accounting Information Disclosure for the Steel Industry Driven by the “Carbon Peaking and Carbon Neutrality” Goal: An Analytic Hierarchy Process Approach
Jiaojiao Han, Yan Zhong, Xiaoyun Zhao +2
Under China's carbon peaking and neutrality goals, this study evaluates environmental accounting disclosure quality of 30 listed steel companies (2019-2023) using AHP and content analysis. Annual reports dominate, but standalone environment…
🌍 GlobalDatasetZenodo2026#Disclosure InfrastructureDOI
No filing in the archived filings.xbrl.org CSRD window reports a fact, dimension or unit in an ESRS namespace: an exhaustive census of 5,087 filings
Pandolfi, Nicola
This paper presents an exhaustive census of 5,087 CSRD-window filings from the July 2026 snapshot of filings.xbrl.org, detecting zero facts, dimensions, or units using ESRS taxonomy namespaces. It provides a reproducible methodology and doc…
ReportAn Organisational Guide to Skills for Green Workforce Transformation2026#Disclosure InfrastructureDOI
Human skills and job role design for climate reporting: Insights from India
Sharma A.
This paper examines the skills and job roles required for effective corporate climate reporting, drawing insights from India. It suggests that high-quality climate disclosure demands a distinct set of competencies, including technical knowl…
Peer-reviewed🇪🇺 EuropeJournalSustainability Switzerland2026#Disclosure InfrastructureDOI
First-Year Compliance with ESRS Environmental Standards: Evidence from Polish Construction Companies in the Inaugural CSRD Reporting Period
Gilewski P.
This paper analyzes the extent to which Polish construction companies comply with ESRS environmental standards during the inaugural CSRD reporting period. It provides empirical evidence on sector-specific challenges and disclosure quality, …
Peer-reviewed🇪🇺 EuropeJournalJournal of Business and Socio-economic Development2026#Disclosure InfrastructureDOI
ESG performance and controversies effects on dividend payout ratio under the CSRD framework: evidence from the EU
Husni Samara, P. Merello, A. Zorio‐Grima
This study examines how ESG performance and controversies affect dividend payout ratios in European listed firms under the CSRD framework. Using a panel of 550 firms from 2014-2024, it finds that ESG performance is positively correlated wit…
Peer-reviewedJournalInternational journal of business management2026#Disclosure InfrastructureDOI
Sustainability accounting in Ghana: Conceptual foundations, regulatory evolution, and prospects for a resource-dependent economy
A. Salakpi, T. Nassè, Clement Nangpiire
This paper reviews sustainability accounting in Ghana, which is transitioning from voluntary to mandatory disclosure under IFRS standards from January 2027. It finds practice remains voluntary and narrative, lacking comparability and assura…
🌍 Global2026#Disclosure InfrastructureDOI
Global ESG Evidence Architecture (GEEA)
Anderson Yu
This paper proposes the Global ESG Evidence Architecture (GEEA), a seven-layer governance framework for organizing sustainability evidence flows. It identifies the Evidence Infrastructure Layer as the missing institutional layer and introdu…
Peer-reviewed🌍 GlobalJournalEnigma in Law2026#Disclosure InfrastructureDOI
Mandatory but Unverified: A Socio-Legal Analysis of ESG Disclosure Decoupling under POJK 51/2017 and ASEAN-5 Regimes
Arya Ganendra, Grace Freya Purba, Firzan Dahlan
This study analyzes ESG disclosure decoupling under Indonesia's POJK 51/2017 and ASEAN-5 regimes. Through content analysis of 50 large firms' sustainability reports, it finds a significant gap (mean +0.235) between symbolic commitment (0.97…
🌍 GlobalJournalWhite Rose Research Online (University of Leeds, The University of Sheffield, University of York)2026#Disclosure Infrastructure
The State of Global Sustainability Assurance and Implications for ISSA 5000
W. Maroun, D. Ecim, A. Duboisee De Ricquebourg +1
This paper surveys the global landscape of sustainability assurance and discusses implications for the upcoming ISSA 5000 standard. It analyzes assurance quality, scope, and challenges, offering guidance for implementing the new internation…
Peer-reviewedJournal2026#Disclosure InfrastructureDOI
The Effects of ESG Activities on Financial Reporting under IFRS 18 and the Role of KSSB Sustainability Disclosures
Hyuk Shawn
This study theoretically examines how ESG activities constrain performance classification and MPM adjustment discretion under IFRS 18. It develops an analytical model showing that higher ESG levels increase justification costs, reducing rep…
PreprintZenodo2026#Disclosure InfrastructureDOI
Verified Asset Lifecycle Management (vALM): A Proposed Category Definition, Conformance Framework, and Maturity Model for Independently Verifiable Industrial Asset Records
Baghernejad Nemat
Mainstream Asset Lifecycle Management (ALM) suffers from an 'attestation ceiling': records are self-attested and potentially alterable. This paper proposes Verified Asset Lifecycle Management (vALM) as a new category with five testable prop…
🌍 GlobalMANAGER OF THE YEAR – 20262026#Disclosure InfrastructureDOI
INSTITUTIONALIZATION OF ESG PRINCIPLES THROUGH THE SYSTEM OF IN-TERNATIONAL STANDARDS (2015–2025)
E. Kuceva, A. Vishnevskaya, A. Kamynina
This paper analyzes the institutionalization of ESG principles through international standards from 2015 to 2025, covering the evolution from the UN SDGs and Paris Agreement to the ISSB's IFRS S1 and S2. It focuses on the shift from volunta…
Peer-reviewed🌍 GlobalJournalJournal of Business and Social Review in Emerging Economies2026#Disclosure InfrastructureDOI
Energy Transition, Carbon Intensity, and Sustainability Reporting Adoption: The Moderating Role of Government Effectiveness in a Cross-Country Analysis
Zainab Paracha, Umair Paracha, Fazeel Abdullah +1
This study examines the impact of energy transition indicators (renewable energy consumption, CO2 emissions per capita, energy intensity) on sustainability reporting adoption in 50 developing countries from 2015-2024. Using panel regression…
🌍 GlobalDatasetZenodo (CERN European Organization for Nuclear Research)2026#Disclosure InfrastructureDOI
Replication Data for: "From Mandate to Market: Process-Tracing Brazil's 2026 Reversal of Mandatory Sustainability Reporting"
Alfredo Merlet
This replication data package accompanies a process-tracing case study of Brazil's 2026 reversal of mandatory IFRS S1/S2 sustainability reporting. It includes a coded chronological timeline, a list of eight early adopters, and a source regi…
Peer-reviewed🌍 GlobalJournalSustainable Business and Society in Emerging Economies2026#Disclosure InfrastructureDOI
Capital Markets as Catalysts: Evidence from the Nexus of Financial Development, Rule of Law, and Sustainability Reporting
Umair Paracha, Zainab Paracha, Fazeel Abdullah +1
This study analyzes the determinants of sustainability reporting adoption across 40 emerging market economies from 2015-2024. It finds that domestic credit, stock market capitalization, and FDI positively influence adoption, with stock mark…
Peer-reviewed🌍 GlobalJournalBristol Research (University of Bristol)2026#Disclosure Infrastructure
Investor Perceptions of the Adoption of Mandatory Sustainability Reporting Standards
Nan Deng, X Chen, Giovanna Michelon
This paper analyzes how the adoption of mandatory sustainability reporting standards influences investor perceptions and decision-making. Likely employing empirical methods, it provides insights into the effectiveness of disclosure regulati…
Peer-reviewedJournalKorea International Trade Research Institute2026#Disclosure InfrastructureDOI
Analysis of the Supply Chain Data Disclosure Gap in Fast Fashion Brands Due to Global ESG Regulations: Focusing on the Korean Fashion Transparency Index (K-FTI)
Min Sook Kim
This study analyzes the data gap in supply chain disclosures of South Korean fast fashion brands using the Korean Fashion Transparency Index (K-FTI). It proposes using global supply chain identifiers (OS ID) and certification databases (GOT…
Peer-reviewedJournalZenodo (CERN European Organization for Nuclear Research)2026#Disclosure InfrastructureDOI
SUSTAINABILITY REPORTING AND ESG AUDITING: EMERGING TRENDS IN CORPORATE ACCOUNTABILITY
Turabekov Bekali Shavkat ugli
This paper reviews emerging trends in sustainability reporting and ESG auditing, highlighting the shift from voluntary to mandatory disclosure and the increased importance of independent assurance. It argues that digital technologies, integ…