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.
Preprint🌍 GlobalZenodo2026#Scope 3DOI
ANSWERING BUYER CARBON-DATA REQUESTS: A MINIMUM ACCOUNTING CONTOUR FOR SECOND-TIER EXPORTERS IN EMERGING ECONOMIES
Mukhammadiyaminova, Shakhzoda Sherzodovna
Using an Uzbek textile component maker as a case, this article analyses how the EU's CSRD value-chain cap (Directive 2026/470) and the GHG Protocol's 2026 Scope 3 revision reshape carbon-data requests to non-EU second-tier suppliers. The ca…
Peer-reviewed🌍 GlobalJournalAccounting and Finance2026#Scope 3DOI
Climate Change Commitment: As Agency Theory Pertains to Engaging Supply Chains in Science‐Based Targets
Hang Pham, Binh Bui, Carolyn Cordery
Using agency theory, this study analyzes 1,402 responses from the 2021 CDP climate survey to examine how firms pursuing Science-Based Targets engage suppliers for Scope 3 emissions data. Firms most often use information-symmetry strategies …
Peer-reviewed🇪🇺 EuropeJournalInternational journal of research and innovation in social science2026#Scope 3DOI
From Compliance to Capability: Human Resource Management's Role in Operationalising Scope 3 Supply Chain due Diligence Standards
Samuel Alaba Omopintemi
The EU Corporate Sustainability Due Diligence Directive (2024/1760) turns supply chain accountability into enforceable law. Integrating Dynamic Capabilities Theory and the AMO model, this paper maps five HR sub-functions onto the due dilige…
Peer-reviewed🇪🇺 EuropeJournalSustainability2026#Scope 3DOI
Decarbonization Roadmap: Prioritized Mitigation Hierarchy in the Paint and Coating Industry
(著者不明)
Using operational data from 14 coating manufacturing sites and an audited baseline facility (35,640 t/yr), this study applies lifecycle GHG accounting, finding upstream raw materials (Category 4) dominate at 89.48% of the 192,834 tCO2e foot…
🇺🇸 USADatasetZenodo (CERN European Organization for Nuclear Research)2026#Scope 3DOI
GreenCalculus — US Supply-Chain GHG Emission Factors by NAICS-6 (EPA)
Jeremiah Say
This dataset provides supply-chain GHG emission factors for 1,016 US commodities in kg CO2e per 2024 US dollar of purchaser price, compiled from EPA USEEIO data. The 290-fold spread across sectors (from 7.437 for landfill to 0.026 for insur…
🌍 GlobalJournal2026#Scope 3DOI
EMJ.NEXUS IFRS ISSB + SASB to GHG Protocol Scope 3 Direct Mapping Guide
Andrew P. Yu
This guide maps 128 MME task positions to IFRS Sustainability Disclosure Standards and SASB source relationships, and candidate GHG Protocol Scope 3 categories and accounting-process routes. It identifies potential relationships between evi…
🇪🇺 EuropeJournal2026#Scope 3DOI
Input-output techniques as a key methodology for firm-level carbon footprint calculation
Ángela García‐Alaminos, Jorge Zafrilla, Marina Sánchez-Serrano +3
This chapter addresses the lack of standardized methods for Scope 3 emissions calculation by introducing a tiered hybrid model. Using a real case study of an academic event, it provides a structured approach for companies and consultants to…
Preprint🌍 GlobalZenodo2026#Scope 3DOI
Corporate Sustainability Reporting and Value Chain Decarbonization
Hughes, Hunter
This monograph argues that mandatory sustainability disclosure (CSRD, ISSB S2, etc.) compels firms to report value-chain emissions but does not automatically lead to physical reductions. Suppliers in developing countries face a 'Measurement…
Preprint🌍 GlobalCrossref2026#Scope 3DOI
Sourcing indirect materials under asymmetric recovery capabilities: Competition, collaboration, and sustainability in semiconductor supply chains
C.C Hsieh, Nur Layli Rachmawati
This paper analyzes indirect material sourcing in semiconductor supply chains using a game-theoretic model with asymmetric recovery capabilities and endogenous recovery effort. It finds that intensified competition can shift sourcing toward…
Preprint🌍 GlobalCrossref2026#Scope 3DOI
Carbon Management and Sustainability Performance at Schiphol, Heathrow and Fraport
Didem Göçmen
This study compares carbon management and sustainability performance of Schiphol, Heathrow, and Fraport airports (2023-2025) using document analysis. Scope 3 emissions increased across all three, offsetting reductions in Scope 1 and 2. Repo…
Preprint🌍 GlobalCrossref2026#Scope 3DOI
<p>Comprehensive Supply Chain-Based Emission Accounting Approach</p>
Shohei Tokito
This study develops a supply chain-based emissions accounting framework integrating upstream and downstream emissions. Using GLORIA data, it identifies China, US, India, Russia, and Japan as top emitters. Developed countries show rising dow…
Preprint🌍 GlobalCrossref2026#Scope 3DOI
<p>Why Reported Scope 3 Category 7 Emissions are Difficult to Compare: Structural Separation between Counting and Accounting</p>
Hiroyuki Yamada, Ken Hidaka
This study explains comparability challenges in Scope 3 Category 7 (employee commuting) emissions through a conceptual framework distinguishing counting from accounting. Analyzing public disclosures from 35 firms across seven economies, it …
Preprint🌍 GlobalZenodo2026#Scope 3DOI
Q-PROC toolkit: reproducible implementation and anonymised dataset (San Carlos, Costa Rica, 2020-2025)
Madrigal Cruz, Diego Alonso
The Q-PROC toolkit provides a reproducible implementation and anonymised dataset for recovering physical quantities from municipal procurement records, applied to asphalt paving in Costa Rica. It implements seven rules to estimate Scope 3 C…
Peer-reviewed🌍 GlobalJournalJournal of Environmental Economics and Management2026#Scope 3DOI
Trade and the scopes of pollution: Evidence from China’s world market integration
S. Carattini, Hanwei Huang, Frank Pisch +1
Exploiting China's early-2000s world market integration, this paper provides empirical evidence on how trade affects pollution across Scope 1-3 channels. Combining satellite data with firm and coal power plant data, it shows exporting firms…
🌍 GlobalJournalAdvances in computational intelligence and robotics book series2026#Scope 3DOI
Smart Campus Carbon Coach for Scope 3 Emissions Monitoring and Sustainable Decision Support
Shruti Gupta, Ajay Kumar, Mohit Yadav +1
This paper presents ICEC, a prototype system for monitoring and reporting department-level Scope 3 emissions in higher education institutions. It converts user-uploaded consumption data (electricity, diesel, LPG, water, waste) to CO2e using…
🇨🇳 ChinaDatasetMendeley Data2026#Scope 3DOI
Replication Data and Code for “Managing the Domestic Carbon Footprint of China’s Digital Exports: Interprovincial Emission Sources, Responsibility Gaps, and Mitigation Priorities”
Jiangquan He, Ting‐Chi Wen
This dataset provides province- and sector-level estimates of domestic production-based Scope 1 CO2 embodied in China's exports of digital-economy core industries for 2012-2016, 2019, and 2020. It includes interprovincial carbon flows, tran…
Peer-reviewed🌍 GlobalJournalBusiness Strategy and the Environment2026#Scope 3DOI
Drivers of Scope 3 Emissions Disclosure Quality—CDP Analysis
Xintao Li, Binh Bui, Thanh Phan
Using CDP data from 2018-2022, this study empirically examines how climate governance and supplier engagement influence Scope 3 disclosure quality. Findings show that climate governance partially mediates the effect of supplier engagement o…
Peer-reviewed🇺🇸 USAJournalFrontiers in Climate2026#Scope 3DOI
Bridging the climate-corporate gap: utilizing GWP* with GWP100 for livestock companies’ greenhouse gas inventories
Sarah C. Klopatek, Logan R. Thompson, Sara E. Place +1
This paper develops a methodology for livestock companies to dual-report GWP* and GWP100 in their GHG inventories, addressing the limitations of GWP100 for short-lived climate pollutants. The 'shadow company' technique enables GWP* calculat…
Preprint🌍 GlobalZenodo2026#Scope 3DOI
Banking on Supply Chain Decarbonisation: A Case Study on Scope 3 Emissions Management in Purchased Goods and Services at BNY
Cowell, Jan
This paper examines Scope 3 Category 1 (Purchased Goods and Services) emissions management in financial institutions, using BNY as a case study. It finds fragmented disclosure and argues that the hybrid calculation method offers the best ba…
🇺🇸 USADatasetZenodo (CERN European Organization for Nuclear Research)2026#Scope 3DOI
GreenCalculus — US Supply-Chain GHG Emission Factors by NAICS-6 (EPA)
Jeremiah Say
Based on EPA Supply Chain GHG Emission Factors v1.3.0, this provides emission factors for 1,016 US commodities in kg CO2e per 2022 US dollar of purchaser price. The 135-fold spread (cement 3.924 to insurance 0.029) shows sector selection do…