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-reviewedJournalJurnal Greenation Ilmu Akuntansi2026#Disclosure InfrastructureDOI
Peran Sustainability Reporting terhadap Reaksi Pasar Modal: Analisis Akuntansi Keuangan dan Kerangka Regulasi Pelaporan Keberlanjutan
Gevan Naufal Wala, Fergisa Rindang Primadi
This paper analyzes the link between sustainability reporting and capital market reactions through a financial accounting lens, and evaluates Indonesia's regulatory framework against global disclosure standards. It finds market reactions ar…
Peer-reviewed🇪🇺 EuropeJournalDOAJ (DOAJ: Directory of Open Access Journals)2026#Disclosure InfrastructureDOI
THE ROLE OF THE AUDITOR IN NON-FINANCIAL REPORTING, A COMPARATIVE ANALYSIS OF TWO COMPANIES OMV PETROM AND LUKOIL FOR THE YEAR 2023 IN TERMS OF SUSTAINABILITY REPORTS
A. Pop, Alina Ioana Bogătean, Alexia Elena BĂLAN +1
This study examines the auditor's role in non-financial reporting by comparing the 2023 sustainability reports of OMV Petrom and Lukoil. Framed by the CSRD and the European Green Deal, it qualitatively reviews ESG disclosure practices and a…
Peer-reviewed🌍 GlobalJournalNIU Journal of Management Sciences2026#Disclosure InfrastructureDOI
Sustainability Disclosure and Audit Report Lag: Evidence from Listed Non-Financial Firms in Nigeria
Omena Obehi Igbinoba, Ivie Eloghosa Ogbeide
Using 103 Nigerian listed non-financial firms (2012–2023), this study examines how environmental, social, economic, and governance disclosures affect audit report lag. Environmental and social disclosures shorten reporting lag, while econom…
Peer-reviewedCNJournalCorporate Social Responsibility and Environmental Management2026#Disclosure InfrastructureDOI
Insights Into the Roles of the Corporate Governance Mechanism in Sustainability Assurance Practices
Cong Mu, Ying Han Fan, Hadrian Geri Djajadikerta
Through 40 semi-structured interviews with Chinese sustainability reporting preparers and assurance providers, this study applies framing theory to examine corporate governance roles in sustainability assurance. It identifies six governance…
Peer-reviewedJournalZenodo (CERN European Organization for Nuclear Research)2026#Disclosure InfrastructureDOI
The Impact of Carbon Footprint Disclosure on Consumer Behaviour
J Sophia Rosaline, D.Praveena
This study examines how carbon footprint disclosure shapes consumer behaviour through trust, environmental concern, brand credibility, and purchase intention. Using questionnaire data and SPSS analysis, it finds transparent carbon labelling…
🌍 GlobalJournalLondon School of Economics and Political Science Theses Online (London School of Economics and Political Science)2026#Disclosure InfrastructureDOI
Just value chains: how corporate decarbonisation activities can impact communities
Shafaq Ashraf, Edward Clinton, Antonina Scheer
This paper examines the negative social impacts of corporate decarbonisation activities, such as renewable energy projects and transition mineral mines, on local communities. Combining academic literature with empirical corporate disclosure…
Peer-reviewedJournalInternational Journal for Quality Research2026#Disclosure InfrastructureDOI
STATISTICAL ANALYSIS TO MEASURE THE ROLE OF ACCOUNTING DISCLOSURE ON CARBON NEUTRALITY IN THE RELATIONSHIP BETWEEN AUDIT COMMITTEES AND FINANCIAL REPORTING QUALITY
Moustafa Zaki
This study statistically examines how accounting disclosure on carbon neutrality shapes the link between audit committee characteristics and financial reporting quality. It highlights the interaction between governance mechanisms and sustai…
Peer-reviewed🌍 GlobalJournalRisks2026#Disclosure InfrastructureDOI
Expected Credit Losses and Risk Disclosure in Financial Asset Reporting by Non-Financial Companies
Kiril Luchkov, Nadya Velinova-Sokolova, Vanya Ivanova
An integrated framework links IFRS 9 classification, expected credit loss (ECL) recognition, and IFRS 7 risk disclosure for non-financial entities in one sequential procedure. Applied to 2024 annual reports of ten large non-financial firms,…
Peer-reviewed🌍 GlobalJournalAbacus. A Journal of Accounting and Business Studies2026#Disclosure InfrastructureDOI
A Primer on Blue Accounting and Finance
Wen-Xue Wang, Zi-Jun Ding, Tom Smith +1
This paper conceptually examines how blue accounting and blue finance interact to support sustainable ocean-based development. Reviewing the UN Sustainable Blue Economy Finance Principles, financial instruments, and cases, it argues that bl…
Peer-reviewedJournalNLDIMSR Innovision Journal of Management Research2026#Disclosure InfrastructureDOI
Corporate Responsibility, Visibility Aand Accountability: Bridging ESG Disclosure and Enforcement in Contemporary Governance
Rupali Gupta, Vijayashri Gurme
A conceptual study analyzing how corporate responsibility, visibility, and accountability interact, drawing on Stakeholder, Agency, Legitimacy, Institutional, and Triple Bottom Line theories. Using India's BRR and BRSR regimes, it identifie…
Peer-reviewedJournalApplied and Computational Engineering2026#Disclosure InfrastructureDOI
Investor Attention Misallocation Induced by Carbon Intensity Disclosure of Crypto Assets
Ying Zhou
Using CoinGecko market data, Google Trends, and energy/carbon estimates for major crypto assets (2019–2025), this study tests whether carbon intensity disclosure reshapes investor attention. High-carbon assets draw stronger abnormal search …
Peer-reviewed🇨🇳 ChinaJournalFinance research letters2026#Disclosure InfrastructureDOI
The quality of corporate carbon information disclosure and investment efficiency
Qinglan Ding, Lei Sun
Using 8,899 firm-year observations from eight carbon-intensive sectors in China (2014–2024), this study builds a text-mining carbon disclosure index from CSR reports. Higher disclosure quality significantly curbs overinvestment and improves…
Peer-reviewed🌍 GlobalJournalEKONOMISTI2026#Disclosure InfrastructureDOI
ESG Reporting Assurance in Georgia: Regulatory Environment, Audit Sector Readiness and Challenges
Medea Zurabishvili
This paper examines the regulatory environment, audit-sector readiness, and practical challenges for ESG reporting assurance in Georgia. It offers a case study of how assurance infrastructure for ESG disclosure is emerging in an emerging ma…
Peer-reviewedJournalBiblioteca Digital Universidad de Cartagena2026#Disclosure InfrastructureDOI
Critical and Ethical reflection on the social value of sustainability reports
Luz Pájaro Rodríguez, Eliud Palomino Prens
This conceptual paper critically examines the social value and moral content of sustainability reports. Drawing on Kantian ethics, it argues that disclosure driven by hidden corporate motives lacks moral content, and that weak participation…
Preprint🇨🇳 ChinaZenodo (CERN European Organization for Nuclear Research)2026#Disclosure InfrastructureDOI
Beyond carbon disclosure: making product footprints matter at exchange
Shujie Sun, Jiaqi Lu
This Perspective proposes Carbon Footprint Credit (CFC), a transferable access unit denominated per kg CO2e, requiring eligible purchases of raw materials, intermediates and final products to transfer units equal to quantity times verified …
Peer-reviewed🌍 GlobalJournalSustainability2026#Disclosure InfrastructureDOI
From Sustainability Reporting to Strategic Management: Case-Based Application of the MISE Governance Architecture Using Double Materiality and a BSC–GRI Dashboard
Jasmín Herrera-De La Barrera, Yuliana Vanesa Puerta Cruz, Jorge Hochstetter +1
This study develops MISE, a design-oriented governance architecture coupling double materiality, strategic ESG programs, governed KPIs, documentary evidence, and a BSC–GRI dashboard. In a Colombian industrial single case, KPIs expanded from…
Peer-reviewed🇪🇺 EuropeJournalSustainability2026#Disclosure InfrastructureDOI
Data-Centre Sustainability Reporting Under EU Law: Confidentiality, Operator Publication, and Access to Information
Ahmed M. Bamashmoos
EU Delegated Regulation 2024/1364 Art. 5(5) classifies individual data-centre reports as confidential, creating uncertainty where operator publication, the aggregated database, and access-to-information routes overlap. Through doctrinal ana…
Peer-reviewedJournalFrontiers in Sustainability2026#Disclosure InfrastructureDOI
Sustainability reporting frameworks and environmental disclosure coverage in the Indian infrastructure industry: an empirical comparison of GRI and BRSR
Susmita Bhowmick, Amit B. Mahindrakar
This study compares GRI and BRSR environmental disclosures across five Indian infrastructure firms using content analysis and an Environmental Disclosure Index for FY2024-25. It finds strong convergence in environmental standards but also f…
Peer-reviewed🇪🇺 EuropeJournalSustainability2026#Disclosure InfrastructureDOI
When Energy Data Becomes Institutional Reality: Blockchain-Secured Digital Twins, Certification, and Accountability in Sustainable Urban Infrastructure
Javad Vasheghani Farahani, Tan Gürpinar
This conceptual study proposes the Automated Constitution Model (ACM), explaining how blockchain-secured energy digital twins move beyond data verification to automatically constitute institutional outcomes such as renewable energy certific…
Preprint🇪🇺 EuropeZenodo2026#Disclosure InfrastructureDOI
Replication Package: A Common European Transition, Unevenly Received — Cross-Country Heterogeneity in SME Resource-Efficiency Convergence, and a Baseline for the CSRD Omnibus Reform
RECIO-ROMÁN, ALMUDENA, RECIO MENÉNDEZ, MANUEL, ROMÁN GONZÁLEZ, MARÍA VICTORIA
This replication package supports a study analyzing cross-country heterogeneity in SME resource-efficiency convergence across the EU. It establishes a baseline for evaluating the CSRD Omnibus reform, highlighting uneven reception of common …
