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🇨🇳 ChinaJournalSustainable Development2026#GreenwashingDOI
Sustainable Transition or Symbolic Compliance? The Double‐Edged Sword of Green Finance Pilot Zones
Yanan Tang, Yong Qi, Tingting Bai
Using China's Green Finance pilot zones as a quasi-natural experiment, this study finds that the policy improves ESG ratings but also intensifies greenwashing, revealing a 'policy-induced decoupling.' Difference-in-differences on listed fir…
Peer-reviewed🌍 GlobalJournalInternational journal of business management2026#GreenwashingDOI
From Sustainability Storytelling to Verified Impact: A Case Study of Tentree
E. Toplu, Can Toplu
This article examines how sustainable apparel brands can move nature-based claims from activity-based storytelling to verified impact reporting, using Tentree as a case. It identifies five requirements for credible claims and analyzes Tentr…
Peer-reviewedCNJournalSustainability2026#GreenwashingDOI
The Contagion Effect of Greenwashing in Interlocking Directorate Networks: The Moderating Role of Financing Constraints and Implications for Corporate Sustainability
Duan Wang, Yang Zhou, Byungjun Yu
Using Chinese manufacturing panel data, this study finds greenwashing contagion through interlocking directorates, moderated by financing constraints. Firms with fewer constraints are more susceptible, especially in marketized regions and h…
Preprint🇪🇺 EuropeCrossref2026#GreenwashingDOI
Same Firms, Different Verdicts: ESG Rating Choice and the Measurement of Greenwashing
Rafal Sieradzki, Praveen Kumar Ashok Kumar
This paper measures the Disclosure-Performance Gap (DPG) between voluntary environmental disclosure and realized emissions performance for 200 large European firms, finding that flagship index membership and TCFD endorsement widen the gap, …
Preprint🌍 GlobalIOSR Journal of Economics and Finance2026#GreenwashingDOI
Green Washing In Mutual Funds
Aniketh Bharathwaj
This paper theorizes greenwashing in international mutual funds using signaling and agency theories, comparing EU SFDR and US SEC Names Rule amendments. It identifies four typologies of greenwashing and argues that regulatory fragmentation …
Preprint🌍 GlobalCrossref2026#GreenwashingDOI
Phantom Abatement Loop: Corporate Offsets, Public Project Pipelines, and the Financialization of Unverified Climate Outcomes
JunYoung Hur
This paper structurally defines the 'Phantom Abatement Loop,' a self-reinforcing mechanism where corporate transition pressure converts into offset demand, project finance, reported abatement claims, and perceived progress. It argues this l…
PreprintCrossref2026#GreenwashingDOI
When Does Bank ESG Greenwashing Threaten Financial Stability? A Monte Carlo Simulation
Muhammad Mohsin
This study uses Monte Carlo simulation to analyze how bank ESG greenwashing (disclosure-performance gaps) affects financial stability. It finds that greenwashing can be privately attractive under weak supervision but becomes costly with scr…
PreprintSSRN#Greenwashing
A Data-driven Assessment of Greenwashing in Big Tech Green Bonds ...
(著者不明)
This paper provides a data-driven assessment of greenwashing in green bonds issued by big tech companies. It examines the gap between issuers' claims and actual environmental impact, offering insights for improving the credibility of the gr…
Peer-reviewedJournalPublic Policy and Accounting2026#GreenwashingDOI
Transformation of the Role of the Narrative Component of Sustainability Reporting under the Implementation of the CSRD Directive
O.S. Fedorova
This paper analyzes how the role of narrative in sustainability reporting transforms under the CSRD and ESRS, shifting from auxiliary description to strategic analysis and impression management. It highlights risks of greenwashing and syste…
Peer-reviewed🇪🇺 EuropeJournalBusiness Strategy and the Environment2026#GreenwashingDOI
Strategic Silence? Mandatory Sustainability Disclosure and the Discipline of Corporate Over‐Claiming Under the European Union Non‐Financial Reporting Directive
Giacomo Zatini, Nicola Torricella, Armando Della Porta
This study examines whether mandatory sustainability disclosure under the EU NFRD reduces corporate greenwashing among listed European firms, using a regression discontinuity design around the 500-employee threshold. Crossing the threshold …
Peer-reviewedJournalAnnals of Operations Research2026#GreenwashingDOI
Unmasking greenwashing in ESG disclosure: insights from evolutionary game analysis
Hao X.
This paper uses evolutionary game theory to analyze the mechanisms behind greenwashing in ESG disclosure. It examines how regulatory stringency and audit intensity influence corporate strategies, identifying conditions for effective policy …
Peer-reviewed🇪🇺 EuropeJournalAaltodoc (Aalto University)2026#Greenwashing
The impact of sustainability reporting on the perceived greenwashing in the Finnish energy sector: perspectives of customers, managers, and auditors on Corporate Sustainability Reporting Directive (CSRD)
Vlada Konstantinova
This mixed-methods study examines how CSRD affects perceived greenwashing in Finland's energy sector, contrasting views of managers, auditors, and customers. Auditors trust the regulation most, customers least. Technical terminology hinders…
Peer-reviewedJournalCogent Social Sciences2026#GreenwashingDOI
Green legitimacy or greenwashing in investor relations of Indonesia’s coal mining industry
Juwita R.
This paper examines green legitimacy versus greenwashing in the investor relations of Indonesia's coal mining industry. It critically analyzes whether increased climate-related disclosure reflects substantive decarbonization actions, questi…
Peer-reviewedJournalJournal of Governance, Taxation and Auditing2026#GreenwashingDOI
The Role of Assurance in Reducing Greenwashing in Sustainability Reporting: A Literature Review
Dzul Fadhilati, Muthmainnah Muthmainnah
This review synthesizes 2018-2025 literature on external assurance as a governance mechanism to detect and mitigate greenwashing in sustainability reporting. Using agency, legitimacy, and signaling theories, it reveals the dual role of assu…
🌍 GlobalJournalJournal of Enterprise and Development2026#GreenwashingDOI
Understanding Greenwashing Practices in Sustainability Reporting: A Systematic Literature Review
Suwarno Suwarno, Maria Yovita R Pandin, Sukaris Sukaris
This study systematically reviews 136 Scopus-indexed articles (2016-2025) to map greenwashing in sustainability reporting, identifying theoretical foundations, antecedents, mechanisms, consequences, and research gaps. Legitimacy, stakeholde…
Peer-reviewedJournalAsia Pacific Journal of Marketing and Logistics2026#GreenwashingDOI
From talk to walk: supply chain risk and corporate greenwashing
Cheng C.
This paper examines how supply chain risk exposure influences corporate greenwashing behavior. The title suggests a focus on the gap between corporate talk and actual walk, likely analyzing whether firms with higher supply chain risks are m…
Peer-reviewedJournalInternational Journal For Multidisciplinary Research2026#GreenwashingDOI
Greenwashing Perception and Its Impact on Sustainable Investment Decision-Making Among Retail Investors in Maharashtra: A Post-BRSR Analysis
L. S, Safdar D, Pooja V +1
This paper examines how greenwashing perception deters retail ESG investment in Maharashtra, India, and whether BRSR awareness moderates this effect. Based on secondary data, it finds that greenwashing fear reduces investment intention and …
Peer-reviewedCNJournalCorporate Social Responsibility and Environmental Management2026#GreenwashingDOI
Can Industry‐Specific Information Disclosure Guidelines Alleviate Corporate Greenwashing?
Chang Liu, Xinyu Wang, Anna Warchlewska +2
This study examines the impact of industry-specific information disclosure guidelines (IIDGs) on corporate greenwashing using a sample of listed firms in China from 2008 to 2023. Employing a staggered DID model, it finds that greenwashing s…
Peer-reviewedCNJournalJournal of Economics and Law2026#GreenwashingDOI
Carbon Trading Policy, Mild Greenwashing, and Financial Risk: Evidence from Chinese A-Share Listed Companies
Yiran Feng
Using panel data of Chinese A-share listed companies (2013-2023) and a DID approach, this paper finds that carbon trading policy significantly increases greenwashing behavior, yet has no significant impact on traditional financial indicator…
PreprintSSRN#Greenwashing
The Impact of Greenwashing on Financial Reporting and Accounting ...
(著者不明)
This paper examines the impact of greenwashing on corporate financial reporting and accounting practices. While specific details are unavailable, it likely addresses challenges related to disclosure credibility and auditing.