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-reviewedCNJournalClimate Policy2016#Carbon PricingDOI
Cap setting and allowance allocation in China's emissions trading pilot programmes: special issues and innovative solutions
Pang T.
This paper analyzes the design challenges of cap setting and allowance allocation in China's emissions trading pilot programs, highlighting special issues and innovative solutions across regions. It reveals the diversity and practical lesso…
🇪🇺 EuropeReportResearch Handbook on Post Pandemic Eu Economic Governance and Ngeu Law2024#Carbon PricingDOI
The Emissions Trading Scheme (ETS) and the Carbon Border Adjustment Mechanism (CBAM)
Kendrick M.
This paper explains the Emissions Trading Scheme (ETS) and the Carbon Border Adjustment Mechanism (CBAM), focusing on their design and implications for international trade and industry. It outlines how carbon pricing and border adjustments …
Peer-reviewed🇪🇺 EuropeJournalBritish Food Journal2025#ESGDOI
ESG reporting meets farmer – implications of the European corporate sustainability reporting directive for the agrifood sector
Witt N.
This paper examines the implications of the EU's Corporate Sustainability Reporting Directive (CSRD) for the agrifood sector, focusing on the reporting obligations and data demands placed on farmers within the supply chain, and discusses th…
Peer-reviewed🇪🇺 EuropeJournalRelations Industrielles2022#ESGDOI
ESG Disclosure and Employee Turnover. New Evidence from Listed European Companies
Garsaa A.
This paper empirically analyzes the relationship between ESG disclosure quality and employee turnover among listed European companies. It finds that firms with higher ESG transparency tend to have lower turnover rates, with social (S) discl…
Peer-reviewed🇺🇸 USAJournalEnvironmental Science and Technology2022#Energy TransitionDOI
Fossil-Fuel Options for Power Sector Net-Zero Emissions with Sequestration Tax Credits
Anderson J.J.
This paper analyzes the role of fossil fuels in achieving power sector net-zero targets and the impact of carbon sequestration tax credits. It suggests that tax credits can incentivize CCS deployment and reduce abatement costs, offering ins…
Peer-reviewed🇪🇺 EuropeJournalBusiness Strategy and the Environment2026#Disclosure InfrastructureDOI
Exploring Sustainability Reporting in the Fashion Industry Towards European Sustainability Reporting Standards: Evidence on ESRS Readiness
Daniela Preite, Camilla Falivena, Emanuela Scarpellini
This study content-analyzes 2022 reports of 33 European-listed fashion companies to assess CSRD readiness and alignment with ESRS requirements. Findings show relatively high readiness but gaps in some material topics, offering practical ins…
Peer-reviewed🇪🇺 EuropeJournalCorporate Social Responsibility and Environmental Management2026#Carbon PricingDOI
Measuring Carbon Responsibility: A Policy‐Anchored Simulation Under the <scp>EU</scp> Emissions Trading System
Shaocong Bo, Vittorio Laus, Enrico Battisti +1
Introduces carbon responsibility (CR) as a policy-anchored measure of firms' effective carbon liability under the EU ETS. Using panel data on 682 European firms (2013-2024), finds a robust negative association between CR and carbon performa…
Peer-reviewed🇪🇺 EuropeJournalZenodo (CERN European Organization for Nuclear Research)2026#ESGDOI
Does Mandatory ESG Disclosure Move Stock Prices? Evidence from the European Union's Corporate Sustainability Reporting Directive
Tetiana Paientko
This paper empirically analyzes the impact of the EU's Corporate Sustainability Reporting Directive (CSRD) on stock prices. It examines the market effects of mandatory ESG disclosure, shedding light on the information function of disclosure…
🇪🇺 EuropeJournalCINECA IRIS Institutial Research Information System (University of Genoa)2026#Energy Transition
TOWARDS A LOWCARBON FUTURE FOR CRUISE SHIPS: DESIGN AND INTEGRATION OF ZERO-EMISSION SOLUTIONS AT PORT
LEI GAO
Focusing on cruise ships' high port-call energy demand, this thesis proposes a 'Dual-Track' energy hub model to bridge shore power and fuel gaps. Case studies in Genoa and Shanghai integrate renewables (VAWT, wave energy, floating solar) in…
Peer-reviewed🇪🇺 EuropeJournalSustainability2026#Energy TransitionDOI
Governing Energy Transitions Under System Complexity:Why Coordination Failures Persist Despite Networked Governance
Mikael Johnson
Energy transitions depend on coordination across interdependent actors, infrastructures, and practices, yet governance remains oriented toward linear responsibility and asset-based performance, leading to persistent coordination failures. T…
Peer-reviewed🇪🇺 EuropeJournalEnergy Research & Social Science2026#Energy TransitionDOI
Ecological citizenship zones: Integrating people-based and place-based approaches to energy and mobility transitions
Giovanni Carrosio
This paper proposes the concept of 'ecological citizenship zones' that integrate people-based (individual behavior change) and place-based (local infrastructure) approaches to energy and mobility transitions. It emphasizes the importance of…
Peer-reviewed🌍 GlobalJournalFrontiers in Environmental Science2026#AI × ESGDOI
Net sustainability assessment of AI-driven data centers in the GCC: an MCDA approach framework
Abdelrehim Awad, Bshair Alharthi, Hiyam Abdulrahim +5
This study proposes an MCDA framework to holistically assess AI-driven data centers in the GCC, comparing environmental impacts with dispersed AI sustainability benefits across sectors. Under business-as-usual, emissions rise substantially …
Preprint🌍 GlobalCrossref2026#Disclosure InfrastructureDOI
Mapping the Accounting–Information Systems Frontier: A Research Agenda for Machine-Readable Disclosure
Idorenyin J. Okon, Olabamiji Atanda, Adeolu O. Adewuyi
Machine-readable disclosure has become the default in major capital markets, but LLMs, IFRS S1/S2 digitalization, and a shift to emerging markets unsettle prior consensus. A PRISMA review of 362 studies (2006-2026) using the MRD Stack frame…
Preprint🇺🇸 USACrossref2026#Disclosure InfrastructureDOI
Does Integrated Digital Reporting Discipline Managerial Obfuscation? Evidence from the SEC Inline XBRL Mandate
Mo Zhang, Jessica Yang
This study examines the impact of the SEC's iXBRL mandate on financial reporting complexity using 14,424 firm-year observations and a staggered DID design. iXBRL adoption significantly reduces reporting complexity, driven by a decline in di…
Preprint🇪🇺 Europe2026#ESGDOI
Rendicontazione di sostenibilità e falso in bilancio: la doppia materialità come snodo tra economia e diritto penale
Copes, Simone, Lamanna, Giuseppe
This paper analyzes the evolution of sustainability reporting under the CSRD and ESRS, focusing on the inherent challenges of ESG data and the principle of double materiality. It examines the potential criminal liability of companies for fa…
Preprint🇪🇺 EuropeCrossref2026#ESGDOI
Talking green, reading clear? How sustainability talks shape the readability of banks’ corporate disclosure
Giuseppe Bifulco, Giulia Scardozzi, Sara Trucco
This study examines how ESG disclosure volume affects readability in European listed banks' annual reports (2014-2024) using the Gunning Fog index. It finds that environmental and social disclosures improve readability, while governance and…
Preprint🇺🇸 USA2026#AI × ESGDOI
TASR: A Trustworthy LLM-based Framework for TCFD-Aligned Sustainability Report Analysis
Huang, Bo, Yan, Yan, Lu, Jianan +1
This paper proposes TASR, a trustworthy LLM-based framework for TCFD-aligned sustainability report analysis. It integrates LLM-based scoring, benchmarking against third-party ESG ratings, and predictive modeling. Experiments on 100 U.S. oil…
Preprint🌍 GlobalCPA Publisher2025#ESGDOI
The (Quietly) Beating Pulse of ESG Accounting
Michael Kraten
This article argues that ESG accounting continues to gain relevance despite regulatory pauses like the SEC's delay in enforcing climate disclosure rules. It identifies five unexpected industry shifts showing ESG's growing permanence: adopti…
Preprint🌍 GlobalCrossref2026#Climate FinanceDOI
Green Bond Market Dynamics and Carbon Emission Reduction in Asian Economies: Decomposition Analysis of Sustainable Finance, E-Commerce Integration and Environmental Policy Effectiveness (2010-2022)
Ethan Miller
This study empirically analyzes the relationship between green bond markets and CO2 emission reductions across six Asian economies using 38 green bonds and paired conventional bonds. Results show that carbonization effects (energy efficienc…
Preprint🌍 GlobalCrossref2026#Climate FinanceDOI
Investor sentiment and its differential impact on sustainable finance markets:,A GARCH-MIDAS approach
dami Aboluwodi, Kerry McCullough, kazeen isah +1
This study uses a GARCH-MIDAS model to analyze how investor sentiment affects volatility in carbon and renewable energy markets. It finds that compliance-based carbon markets (EU ETS, RGGI) show muted responses to sentiment due to regulator…