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.
PreprintOxford Journal of Legal Studies2026#SBT/SBTiDOI
Theorising Legitimacy in ‘Science-Based’ Transnational Rule Making: The Science Based Targets initiative
Mark Ortega
This article theorises the legitimacy of transnational rule makers invoking 'science-based' methods, focusing on the Science Based Targets initiative. Drawing on transnational environmental regulation, administrative law, and science and te…
PreprintCrossref2026#SBT/SBTiDOI
From Committed to Validated: The Market’s Verdict on Science-Based Target
Qing Yang, Le Luo, Joey Wenling Yang
Event study on SBTi commitment and validated-target announcements among global listed firms. Investors react positively to initial commitment but negatively to subsequent validated-target disclosure, concentrated in firms whose targets look…
Peer-reviewedJournalBusiness Strategy and the Environment2026#SBT/SBTiDOI
Anchoring Corporate Climate Action: Credible Commitments and the Internal Governance of Private Standard‐Setters
Marybel Perez, Alejandro Agafonow
This article analyzes the Science Based Targets initiative as a key private standard-setter in polycentric climate governance. Using a mechanism-based analysis informed by Basic Formal Ontology, it reconstructs SBTi's governance—Technical C…
Peer-reviewedJournalEconomics and Public Policy2026#SBT/SBTiDOI
Cheap Promises : Why Corporate Climate Commitments Fail, and Whether Green Bonds Can Help
Zi-Teng Zhang
An incomplete-information model explains why firms withdraw from climate commitments: the equilibrium removal rate equals c/(R+P), where c is verification strictness and R, P are reputational and financial penalties. Using SBTi data on 15,3…
Peer-reviewedJournalComputers and Industrial Engineering2024#SBT/SBTiDOI
To what extent are circular economy strategies accounted in science-based targets for carbon emission reduction?
Marini M.
This study examines how far corporate science-based targets (SBTs) incorporate circular economy strategies such as recycling, material efficiency, and product longevity. It probes whether SBT accounting frameworks adequately capture circula…
Peer-reviewedJournalAdvances in Environmental Accounting and Management2025#SBT/SBTiDOI
A Dynamic, Survivorship Bias-Free View on Science-Based Targets: Research Opportunities Concerning Private and Listed Firms
Kaspereit T.
This paper critiques existing research on science-based targets, highlighting survivorship bias and overly static designs. It argues for dynamic datasets covering both private and listed firms and outlines research opportunities. The work p…
JournalNational Bureau of Economic Research2026#SBT/SBTiDOI
Voluntary Corporate Climate Targets in a Patchwork Policy Landscape
Joseph E. Aldy, Michael Toffel, Abby Ong +1
This paper examines how voluntary corporate climate targets function within a patchwork of differing national and regional policies. It likely explores how overlaps and gaps between voluntary frameworks such as SBTi and regulation shape tar…
Peer-reviewedConferenceSAE Technical Papers2024#SBT/SBTiDOI
Comparison of Different Energy Carrier's WTW Emission Factors and Their Role for Meeting Net Zero Climate Targets Aligned with Science Based Target Initiatives - An Extension for India Market
Dev S.
This paper compares well-to-wheel (WTW) emission factors across energy carriers and examines their role in meeting net-zero targets aligned with the Science Based Targets initiative. It extends the framework to the India market, highlightin…
Peer-reviewed🌍 GlobalJournalAcademy of Management Perspectives2026#SBT/SBTiDOI
Strategic Actions to Reduce Corporate Greenhouse Gas Emissions: Pairing Internal Climate Oversight with Science-Based Targets
Michael R. King, Paul W. Beamish
This study examines how pairing internal climate oversight (board-level governance) with Science-Based Targets drives corporate GHG emission reductions. It highlights the synergy between internal governance mechanisms and externally validat…
PreprintZenodo2026#SBT/SBTiDOI
The growth paradox in corporate carbon targets: absolute attainment conceals scale and intensity
Lee, Yongjik
Decomposing emissions change into output, energy intensity and carbon intensity terms, this paper re-evaluates SBTi-validated targets and Korean/Australian disclosing firms. Removing the output term flips roughly one in four validated-targe…
Peer-reviewed🌍 GlobalJournalBusiness Strategy and the Environment2026#SBT/SBTiDOI
Two Pathways to ‘No’: Context‐Conditioned Sufficient Pathways to Formal SBTi Non‐Engagement Among Apparel and Footwear Suppliers in Bangladesh and China
Ryan Meintjes, Laurence L. Delina
Using 27 interviews and crisp-set QCA, this study explains why apparel and footwear suppliers in Bangladesh and China do not formally engage with the SBTi despite brand pressure. Drawing on Diffusion of Innovations, it shows that the same i…
Peer-reviewedJournalBuilding and Environment2020#SBT/SBTiDOI
The development of a low-carbon roadmap investment strategy to reach Science Based Targets for commercial organisations with multi-site properties
Ayoub A.N.
This study develops a low-carbon roadmap investment strategy for commercial organisations with multi-site properties to meet Science Based Targets. It integrates cross-site emission reduction measures with capital planning, offering a frame…
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…
JournalEdward Elgar Publishing eBooks2026#SBT/SBTiDOI
Science-based target initiative and the cross-section of returns
Petter Dahlström, Hans Lööf, Maziar Sahamkhadam +1
An empirical study examining how Science Based Targets initiative (SBTi) commitment or validation relates to the cross-section of stock returns. It links corporate climate target-setting to capital-market pricing, framing SBTi adoption as a…
Peer-reviewedConferenceSystem Safety Human Technical Facility Environment2023#SBT/SBTiDOI
THE SUSTAINABLE IMPACT OF THE USE OF SCIENCE BASED TARGETS IN ORGANISATIONS
Carvalho A.
This paper examines the sustainable impact that adopting Science Based Targets (SBTs) has on organisations. It appears to discuss how SBTi-aligned target-setting shapes corporate decarbonisation strategy, governance and disclosure. No abstr…
Peer-reviewedJournalNature Sustainability2025#SBT/SBTiDOI
City–company collaboration towards aligned science-based target setting
Kılkış Ş.
This paper examines frameworks and challenges for city-company collaboration to set aligned science-based targets (SBTs). It emphasizes multi-stakeholder cooperation in climate action and may facilitate policy-business alignment.
Peer-reviewedJournalJournal of Cleaner Production2022#SBT/SBTiDOI
A framework for future-oriented environmental impact assessment of companies considering Science-Based Targets
Moshrefi S.
This paper proposes a framework for future-oriented environmental impact assessment of companies that incorporates Science-Based Targets (SBT). Unlike traditional backward-looking assessments, it integrates future emission reduction goals t…
Peer-reviewedJournalSustainable Development2025#SBT/SBTiDOI
Operative System for Strategic Sustainable Development—Coordinating Analysis, Planning, Action, and Use of Supports Such as the Sustainable Development Goals, Planetary Boundaries, Circular Economy, and Science-Based Targets
Broman G.I.
This paper proposes a strategic framework for sustainable development, integrating tools such as SDGs, planetary boundaries, circular economy, and science-based targets into an operating system. It aims to systematize organizational sustain…
Peer-reviewedJournalBusiness Strategy and the Environment2024#SBT/SBTiDOI
Firm commitments on climate change: Effects of science-based targets on financial outcomes during the COVID-19 crisis
Ben-Amar W.
This paper empirically examines whether firms with science-based targets (SBTs) exhibited superior financial performance during the COVID-19 crisis. It suggests that SBTs may serve as a signal of resilience and commitment to stakeholders, p…
Peer-reviewedJournalNational Science Review2021#SBT/SBTiDOI
Defining 'science-based targets'
Andersen I.
This paper defines 'science-based targets' (SBTs), discussing their requirements and the importance of corporate GHG reduction goals being grounded in scientific evidence. It examines how the SBT framework enhances corporate accountability …