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🇨🇳 ChinaJournalEducation insights.2026#GreenwashingDOI
Research on S-Dimension ESG Disclosure of White Goods Enterprises from the Perspective of Social Responsibility Decoupling: Multi-case Evidence from Midea, Haier Smart Home and Gree Electric
邢惠然, Zeyu Zhang
A multi-case study of three leading Chinese white-goods firms (Midea, Haier Smart Home, Gree) comparing S-dimension ESG disclosure against actual operations. It identifies five forms of 'S-dimension washing'—selective disclosure, vague lang…
Peer-reviewedJournalInternational Review of Financial Analysis2026#GreenwashingDOI
The truth behind sustainability claims: Examining carbon risk, ESG disclosures, and greenwashing
Siddique M.A.
This work examines the gap between corporate sustainability claims and actual carbon risk and ESG disclosures, probing the reality of greenwashing. It questions how faithfully disclosure reflects carbon risk, offering implications for inves…
Peer-reviewedJournalInternational Journal Of Humanities Education and Social Sciences (IJHESS)2026#GreenwashingDOI
Overconfident CEOs, Greenwashing Firms: Why a Decade of Corporate Finance Never Connected Them
Sarah Sentika, Herry Achmad Buchory, Ramadhi Ramadhi +1
A bibliometric mapping of 2,405 corporate finance articles (2016–2026) using OpenAlex, VOSviewer co-occurrence analysis, and a strategic diagram. The green transition cluster is the newest, most cohesive, and most cited, yet the least conne…
Peer-reviewed🇺🇸 USAJournalBusiness Strategy and the Environment2026#GreenwashingDOI
Greenhushing as Strategic Adaptation: Net‐Zero Commitment Retreat Among S&P 500 Firms Amid Environmental, Social, and Governance (ESG) Backlash
Younsung Kim, Nicolas Bennett Battaile
Qualitative content analysis identifies 32 S&P 500 firms that modified, weakened, or withdrew climate/ESG commitments between Sept 2024 and Aug 2025 amid the Trump transition. Financial institutions showed the most visible retrenchment (net…
Peer-reviewedJournalInternational Journal of Academic Research in Accounting Finance and Management Sciences2026#GreenwashingDOI
The Role of Cloud Computing and eXtensible Business Reporting Language (XBRL) in Reducing Greenwashing: The Mediating Role of Sustainability Disclosure Quality
Afra Abdul Ghani Al-Zadjali, Harcharanjit Singh, Wedad Salim Ali Al Siyabi
This conceptual paper proposes that cloud computing and XBRL reduce greenwashing by improving sustainability disclosure quality rather than quantity. Drawing on information asymmetry, signaling, and legitimacy theories, it argues digital to…
Peer-reviewedJournalJournal of Economic Finance Research and Review2026#GreenwashingDOI
Greenwashing and ESG Disclosure: Challenges and Policy Responses in Emerging Markets
Thu Hang Ngo
A comparative policy study of greenwashing risks and ESG disclosure in Vietnam, Thailand, and Malaysia, with Singapore as a benchmark. Selective disclosure, unsupported environmental claims, and commitment-practice gaps are identified as ke…
Peer-reviewedCNJournalApplied Economics2026#GreenwashingDOI
Distracting the watchdogs: ESG greenwashing and corporate tax avoidance in China
Hu Y.
This study examines how ESG greenwashing relates to corporate tax avoidance among Chinese firms. It suggests that inflated ESG performance may distract watchdogs and enable tax avoidance, raising questions about the reliability of ESG ratin…
Peer-reviewedCNJournalJournal of Asian Economics2025#GreenwashingDOI
Local governmental environmental responsibility and corporate greenwashing: Quasi-experimental evidence from China
Feng C.
A quasi-experimental study examining how stronger local government environmental responsibility affects corporate greenwashing in China. It likely tests whether shifts in local environmental accountability curb or encourage firms' symbolic …
Peer-reviewedJournalCineforum2026#Greenwashing
Rethinking ESG Disclosure and Board Accountability: Multidisciplinary Responses to Greenwashing and Governance Failures in India, the EU, and the UK
Jena S.
This paper examines ESG disclosure and board accountability across India, the EU, and the UK through a multidisciplinary lens. It compares regulatory and legal responses to greenwashing and governance failures, arguing for more effective di…
Peer-reviewedJournalAdvanced International Journal of Multidisciplinary Research2026#GreenwashingDOI
The ESG Credibility Gap: Greenwashing, Fraudulent Practices, and the Implications for Financial Transparency and Sustainable Corporate Performance
M. Kumawat
This paper examines the "ESG credibility gap"—the divergence between corporate sustainability claims and verifiable performance—through an integrative review of greenwashing, fraud, disclosure, and corporate finance literature plus landmark…
Peer-reviewed🌍 GlobalJournalInternational Journal of Managerial Finance2026#GreenwashingDOI
Does carbon assurance deter corporate greenwashing?
Md Safiullah, Linh Thi My Nguyen, Angel Zhong
Using 2,276 US listed firm-year observations (2007–2020), this study tests whether third-party carbon assurance curbs greenwashing, measured as the gap between ESG disclosure and ESG performance. Carbon assurance reduces greenwashing, suppo…
Peer-reviewedJournalJournal of Environmental Planning and Management2026#GreenwashingDOI
Mandatory ESG disclosure and greenwashing: evidence from a quasi-natural experiment in China
Yin-Zi Tan, Ling-Li Qi, Guanqiuyue Chen +2
Using Hong Kong's 2016 mandatory ESG reporting mandate as a quasi-natural experiment, this DID study of Chinese A- and H-share firms (2013–2021) finds mandatory disclosure increased greenwashing by 0.755 points (168% of the sample mean). A …
PreprintJURNAL EKSPLORASI AKUNTANSI2026#GreenwashingDOI
Memetakan Lanskap Greenwashing dalam Pelaporan Keberlanjutan : Tinjauan Bibliometrik
Vini Fitri Melani
A bibliometric and PRISMA-guided systematic review of greenwashing research in sustainability reporting, analyzing 1,280 Scopus documents (2003–2024) with Bibliometrix. Publications surge after 2021 and accelerate post-2024. Dominant themes…
Preprint2026#GreenwashingDOI
A Conceptual Framework on ESG Investing and Greenwashing: Retail Investors' Perspective
Suvidya V, Krishnan M
This conceptual paper reviews ESG investing, greenwashing and greenhushing, integrating the Theory of Planned Behavior and Goal Setting Theory into a framework centered on retail investors. It argues that harmonised reporting standards, dis…
Preprint2026#GreenwashingDOI
Corporate Governance, Algorithmic Risk, and Ethics: A Strategic Compliance Framework for Managing Data Privacy and Bias in UK AI Consumer Operations
Akshatha
This conceptual paper develops a corporate governance strategy for managing greenwashing risk and UK ESG disclosure compliance, drawing on literature, regulatory documents, and reporting frameworks. It presents an ESG Risk Mitigation Matrix…
PreprintCrossref2026#GreenwashingDOI
ESG Performance Greenwashing and Financial Transparency Implications for Sustainable Growth
Mukesh Kumar Kumawat
This study examines how ESG reporting quality, fraud risk, and greenwashing affect financial transparency and progress toward SDG 8. It argues that weak ESG disclosure and information asymmetry enable manipulation and undermine financial an…
PreprintCrossref2026#GreenwashingDOI
Greenwashing and Misleading Sustainability Claims: A Comparative Analysis of ESG Disclosure Credibility and Stakeholder Trust in Nigeria and South Africa
Stanley Samuel, Ochei Ailemen Ikpefan
Using panel data from listed firms in Nigeria and South Africa (2015–2024), this study compares drivers of greenwashing and its effects on stakeholder trust and ESG disclosure credibility. Greenwashing is more prevalent in Nigeria, while So…
DatasetMendeley Data2026#GreenwashingDOI
Replication package for: Mandatory sustainability reporting, carbon performance and greenwashing in Southeast Asia.
Sofik Handoyo
Replication package for a staggered difference-in-differences study of mandatory sustainability reporting across six Southeast Asian markets. Mandates raised sustainability-report publication by 11.6 pp but left carbon intensity unchanged a…
Peer-reviewedJournalJurnal Informatika Ekonomi Bisnis2026#GreenwashingDOI
Exploring Corporate Sustainability Reporting and the Potential of Greenwashing
Patricia Febrina Dwijayanti S
This netnographic study examines corporate sustainability reporting on social media and its greenwashing risk, analyzing two online communities (Danone Indonesia and Greenpeace Indonesia). Danone actively reports on food and health, largely…
JournalUniversity of Maribor digital library (University of Maribor)2026#Greenwashing
Analysis of changes in sustainability reporting following the introduction of the ESRS from the perspective of preventing greenwashing in Slovenia
Let Lovse
A before-after study of all Slovenian sustainability reporters in environmentally sensitive sectors examines how ESRS adoption under the CSRD affected greenwashing. Greenwashing levels fell significantly while disclosure volume rose signifi…
