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-reviewedJournalTransportation Research Interdisciplinary Perspectives2024#Carbon PricingDOI
Implications of carbon pricing on food affordability and agri-food sector in Canada: A scoping review
Charlebois S.
This scoping review synthesizes existing research on the implications of carbon pricing for food affordability and the agri-food sector in Canada. It highlights potential regressive impacts on low-income households through increased food co…
Peer-reviewedCNJournalSage Open2023#Carbon PricingDOI
How Does Emissions Trading Affect the Efficiency of Enterprise Resource Allocation? Evidence From China
Zhou B.
This paper empirically examines how China's emissions trading scheme affects enterprise resource allocation efficiency. It finds that carbon pricing improves allocative efficiency by reducing distortions. The results provide policy implicat…
Peer-reviewedJournalRenewable Energy2026#Carbon PricingDOI
Green electricity system dynamics under the carbon border adjustment mechanism
Lin B.
This paper analyzes the dynamics of green electricity systems under the Carbon Border Adjustment Mechanism (CBAM). It models how CBAM affects renewable energy adoption and power market structure, providing quantitative assessment. The findi…
Peer-reviewedJournalJournal of Sustainable Development Law and Policy2025#ESGDOI
ENVIRONMENTAL, SOCIAL, AND GOVERNANCE FRAMEWORK AND ITS INTERACTION WITH CLIMATE LAWS IN INDIA
Chauhan S.
This paper examines the interaction between the ESG framework and climate laws in India. It explores how Indian climate legislation influences ESG standards and the potential for harmonization. By comparing legal frameworks, it offers insig…
Peer-reviewedJournalSustainability Accounting, Management and Policy Journal2020#SBT/SBTiDOI
A description of four science-based corporate GHG target-setting methods
Faria P.C.S.
This paper describes four major science-based target-setting methods for corporate GHG reduction: absolute reduction, sectoral decarbonization, economic intensity, and renewable energy. It compares their characteristics and applications to …
Peer-reviewedJournalSustainability Switzerland2024#ESGDOI
The Impact of Corporate Governance on Sustainability Disclosures: A Comparison from the Perspective of Financial and Non-Financial Firms
Erben Yavuz A.
This study examines the impact of corporate governance on sustainability disclosures, comparing financial and non-financial firms. It finds that governance structures influence the extent and quality of disclosures, with differences between…
Peer-reviewed🇪🇺 EuropeJournalFoundations of Management2025#Disclosure InfrastructureDOI
FROM SUSTAINABILITY REPORTING TO STRATEGY: EVALUATING WASTE MANAGEMENT DISCLOSURES AND CSRD READINESS IN HOTEL CSR REPORTS IN GREECE
Papafloratos T.
This study evaluates waste management disclosures and CSRD readiness in Greek hotel CSR reports. It finds gaps in disclosure quality and strategic integration, offering recommendations for compliance with the new EU sustainability reporting…
Peer-reviewedJournalJournal of Policy Modeling2026#ESGDOI
Does ESG reporting enhance firm performance?
Sahu S.R.
This study examines whether ESG reporting improves corporate financial and non-financial performance. It likely uses meta-analysis or empirical methods to assess the relationship between reporting quality and firm outcomes.
Peer-reviewed🌍 GlobalJournalSustainability Accounting, Management and Policy Journal2023#Disclosure InfrastructureDOI
Stakeholder participation in the ISSB’s standard-setting process: the consultations on the first exposure drafts on sustainability reporting
Kulik A.
This paper analyzes stakeholder participation in the ISSB's consultation on the first exposure drafts for sustainability reporting, examining who participated, what comments were made, and how they influenced the standards.
Peer-reviewedConferenceMeditari Accountancy Research2025#BiodiversityDOI
Aiding sustainability reports prepared under S1 and S2 and the ISSB work plans by incorporating research on biodiversity, extinction and ecology
Adebayo A.
This paper proposes integrating research on biodiversity, extinction, and ecology into sustainability reports under ISSB standards S1 and S2. It also suggests incorporating such research into ISSB work plans to enhance disclosure frameworks…
Peer-reviewedJournalAcademia Revista Latinoamericana De Administracion2024#ESGDOI
ESG disclosure and financial performance in debt market: evidence from the oil and gas industry
Alvarez-Perez H.
This paper examines the impact of ESG disclosure on financial performance in the debt market, specifically for the oil and gas industry. It provides empirical evidence on how ESG disclosure can affect borrowing costs and credit ratings.
Peer-reviewedJournalBottom Line2026#ESGDOI
From boardroom to sustainability reporting: stakeholder-RBV insights into ESG disclosures among Malaysian banks
Lui T.K.
This paper examines how board characteristics (diversity, independence) influence the quality of ESG disclosures among Malaysian banks, drawing on stakeholder resource-based view. It suggests that board composition can enhance transparency …
Peer-reviewedJournalMeditari Accountancy Research2024#ESGDOI
The impact of board gender diversity on ESG disclosure. A contingency perspective
Gavana G.
This study examines the impact of board gender diversity on ESG disclosure from a contingency perspective. It explores conditions under which diversity enhances disclosure.
Peer-reviewed🌍 GlobalJournalReview of Behavioral Finance2026#ESGDOI
ESG disclosures and firm risk-taking - the moderating role of female CEOs and CEO power
Brahma S.
This paper examines how ESG disclosures affect firm risk-taking, focusing on the moderating roles of female CEOs and CEO power. Empirical findings suggest that ESG disclosures reduce risk-taking, and that female CEOs may amplify this effect…
Peer-reviewedJournalJournal of Cleaner Production2024#ESGDOI
“Impact of ESG disclosure on firm performance and cost of debt: Empirical evidence from India”
Malik N.
This study empirically examines the impact of ESG disclosure on firm performance and cost of debt using data from Indian firms. It provides evidence on the financial implications of sustainability reporting, contributing to the understandin…
Peer-reviewedJournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
Board Characteristics and ESG Disclosure on Social Media: Evidence From the ICT Industry
Bryl Ł.
This study examines how board characteristics (size, independence, gender diversity) influence ESG disclosure via social media in the ICT industry. Findings show specific characteristics affect disclosure quantity and quality, highlighting …
Peer-reviewedJournalSociety and Business Review2022#ESGDOI
Towards comprehensive corporate sustainability reporting: an empirical study of factors influencing ESG disclosures of large Czech companies
Balogh I.
This study empirically examines the factors influencing ESG disclosures among large Czech companies. Findings indicate that firm size, industry, and governance structures significantly affect disclosure quality. The research provides a Cent…
Peer-reviewedCNJournalPacific Accounting Review2025#ESGDOI
The effect of board diversity on ESG disclosure in China
Teng J.
This paper examines how board diversity affects ESG disclosure quality among Chinese firms. It suggests that greater board diversity promotes ESG reporting, highlighting the link between corporate governance and sustainability disclosure in…
Peer-reviewed🇪🇺 EuropeJournalJournal of Accounting and Organizational Change2025#TCFDDOI
Climate change and Task Force on Climaterelated Financial Disclosures (TCFD) reports. A comparison between Italy and Spain
Xhindole C.
This study compares TCFD reports from Italian and Spanish companies, analyzing differences and similarities in disclosure practices. It examines how national regulatory environments and policies influence TCFD compliance, offering insights …
Peer-reviewed🌍 GlobalJournalJournal of Risk and Financial Management2025#ESGDOI
The Role of Environmental Accounting in Mitigating Climate Change: ESG Disclosures and Effective Reporting—A Systematic Literature Review
Nyakuwanika M.
This systematic literature review synthesizes research on environmental accounting for climate change mitigation, focusing on ESG disclosures and effective reporting. Key themes include disclosure quality, integrated reporting, and stakehol…