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🇪🇺 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-reviewedJournalBusiness Strategy and the Environment2025#ESGDOI
The Impact of National Cultural Dimensions on Corporate Environmental, Social and Governance Disclosure: Evidence From Social Media Practices
Nicolo G.
This study empirically examines how national cultural dimensions shape corporate ESG disclosure, focusing on social media practices. It suggests cultural context influences the volume, quality, and channel choice of ESG disclosure, with imp…
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🇪🇺 EuropeJournalOeconomia Copernicana2023#ESGDOI
Impact of corporate social responsibility on cost of debt in Scandinavian public companies
Aleknevičienė V.
An empirical study examining how corporate social responsibility (CSR) performance affects the cost of debt among Scandinavian public companies. It addresses whether stronger CSR/ESG profiles translate into cheaper borrowing, suggesting a c…
Peer-reviewedJournalJournal of Accounting and Economics2026#ESGDOI
How do consumers use ESG disclosure? Evidence from a randomized field experiment with everyday product purchases
Leonelli S.
This study uses a randomized field experiment to test how consumers actually use ESG disclosure when buying everyday products. It probes the causal link between disclosure and purchasing behavior, addressing whether disclosure regimes chang…
Peer-reviewedJournalJournal of Risk and Financial Management2024#ESGDOI
The Influence of Environmental, Social, and Governance Disclosure on Capital Structure: An Investigation of Leverage and WACC
Tawfiq T.T.
An empirical study examining how the quality of ESG disclosure affects corporate capital structure, specifically leverage and weighted average cost of capital (WACC). It suggests firms with stronger disclosure may enjoy lower capital costs …
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-reviewedJournalEuropean Business Law Review2025#Carbon AccountingDOI
The Problem of Carbon Credits and Offsetting in Corporate Climate Disclosure
Kaupa C.
This paper examines the contested role of carbon credits and offsetting in corporate climate disclosure. It likely addresses how offset reliance affects the credibility of net-zero claims and how disclosure frameworks should account for and…
Peer-reviewed🇪🇺 EuropeJournalBusiness Strategy and the Environment2025#TCFDDOI
Disclosure Dynamism: TCFD Aligned Climate Claims of UK Corporates
Cortés D.
A study examining the dynamics of TCFD-aligned climate claims disclosed by UK corporates. It analyzes how firms frame and evolve their climate claims, probing the credibility and comparability of disclosure. Offers implications for disclosu…
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🇪🇺 EuropeJournalBusiness Strategy and the Environment2025#ESGDOI
ESG Disclosure and Access to Credit: A Configurational Analysis of European Listed Firms
Gallucci C.
A configurational study of European listed firms examining how combinations of ESG disclosure attributes shape access to credit. It moves beyond single-factor effects to identify pathways by which disclosure quality translates into financin…
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-reviewedJournalBusiness Strategy and Development2025#SBT/SBTiDOI
Does Board Gender Diversity Matter for Engagement in the Science-Based Targets Initiative?
Schüder M.
This study examines whether board gender diversity influences a firm's decision to engage with the Science-Based Targets initiative (SBTi). It empirically tests how corporate governance structure, particularly board diversity, shapes the ad…
Peer-reviewedJournalUgol2023#Climate ScienceDOI
ALGORITMIC SUPPORT OF THE dIGITAL PLATFORM FOR MONITORING FUGITIVE GREENHOUSE GAS EMISSIONS FROM COAL MINING
Tailakov O.V.
This work addresses algorithmic support for a digital platform monitoring fugitive greenhouse gas emissions from coal mining. Without an abstract, details are limited, but such monitoring infrastructure can improve the accuracy of methane m…
Peer-reviewed🇪🇺 EuropeJournalCleaner Environmental Systems2025#Carbon AccountingDOI
Assessing greenhouse gas emissions in hospitals: The development of an open-access calculator and its application to a German case-study
Quitmann C.
This study develops an open-access calculator for hospital greenhouse gas emissions and applies it to a German case study. It addresses the lack of standardized carbon accounting in the carbon-intensive healthcare sector, offering practitio…
Peer-reviewedJournalEnvironmental Science and Technology2024#HydrogenDOI
Subsidizing Grid-Based Electrolytic Hydrogen Will Increase Greenhouse Gas Emissions in Coal Dominated Power Systems
Peng L.
This paper shows that subsidizing grid-based electrolytic hydrogen can raise GHG emissions in coal-dominated power systems. It highlights how the electricity mix behind hydrogen production determines climate outcomes, cautioning against poo…
Peer-reviewedJournalAustralian Economic Review2018#PolicyDOI
Policy Options to Reduce Electricity Greenhouse Gas Emissions
Freebairn J.
This paper addresses policy options for reducing greenhouse gas emissions from the electricity sector. Without an abstract, specifics are unclear, but it likely covers carbon pricing, renewable deployment, and power-mix regulation. It speak…
Peer-reviewedJournalIndustrial Crops and Products2026#Climate ScienceDOI
Regulation mechanisms of the combined addition of nitrogen fertilizer and nitrification inhibitor on phytoremediation efficiency and greenhouse gas emissions in heavy metal contaminated soil: A field study
Zhang X.
A field study examining how combining nitrogen fertilizer with a nitrification inhibitor affects phytoremediation efficiency and greenhouse gas emissions in heavy-metal-contaminated soil. It suggests a possible co-benefit of suppressing N2O…