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.
JournalJournal of North African Economies2026#Disclosure Infrastructure
تحديات تبني وتطبيق تقارير الاستدامة في القطاع المصرفي: دراسة مراجعة منهجية للفترة 2018-2026 من منظور إدارة الأنظمة المرنة (SAP-LAP): Adoption and Implementation Challenges of Sustainability Reporting in the Banking Sector: A Systematic Literature Review (2018-2026) from Flexible Systems Management Perspective (SAP-LAP)
الفاتح الأمين عبد الرحيم الفكي
A PRISMA-based review of 68 articles (2018-2026) classifies banking-sector sustainability reporting barriers using the SAP-LAP framework. Thirty-two challenges cluster into four flexibility gaps, led by regulatory flexibility (89%). Recurre…
Peer-reviewedJournalSouth Asian Journal of Management2026#Disclosure InfrastructureDOI
Sustainability Reporting in India – Understanding the Antecedents and Industry Practices
Mayuri Hazarika, Monoshree Mahanta
A study examining the antecedents driving sustainability reporting among Indian firms and the industry-specific practices they adopt. Without an abstract, details are unverified, but the work appears to empirically map disclosure behavior i…
Peer-reviewedJournalBusiness Strategy and the Environment2026#Disclosure InfrastructureDOI
Digitalization Drives Innovation in ESG Disclosure: an Integrated Reporting Perspective
Sun Y.
This paper examines how digitalization drives innovation in ESG disclosure from an integrated reporting perspective. It focuses on the role of digital tools within integrated reporting frameworks. No abstract is available, so methods and em…
Peer-reviewedJournalGlobal Financial Accounting Journal2026#Disclosure InfrastructureDOI
External Assurance and Subsequent ESG Performance: Examining Firm Visibility and Female Director Representation
Anita Anita, Mavrict Josephino, Handoko Karjantoro
Using an unbalanced panel of 89 Indonesian listed firms (2019–2023), this study finds external assurance positively associated with ESG performance (Refinitiv scores) in both the assurance year and the following year. Firm visibility and fe…
Peer-reviewedJournalInternational Journal of Accounting and Business Finance2026#Disclosure InfrastructureDOI
Mapping the Intellectual Structure and Emerging Trends in Sustainability Reporting: A Bibliometric Analysis
Tharsika Krishnasamy
A bibliometric analysis of sustainability reporting research using Scopus data and VOSviewer, mapping citation patterns, publication trends, and keyword co-occurrence. It finds sharp growth in publications since 2019, dominant outlets in Jo…
Peer-reviewed🇨🇳 ChinaJournalSpanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad2026#Disclosure InfrastructureDOI
Sustainability assurance and short-term debt for long-term investment: empirical evidence from Chinese listed companies
Xin Zhang, Xiangdong Sun, Sifan Gao +1
An empirical study of Chinese listed companies examining how obtaining sustainability assurance affects short-term-debt financing of long-term investment (maturity mismatch). It tests whether third-party assurance improves information credi…
PreprintResearch Square2026#Disclosure InfrastructureDOI
Seen and Unseen Load: Open-Data Visibility of AI Data-Centre Electricity Demand and Wind–Solar Headroom in China, Japan and South Korea
Merlet Echavarría AA
Comparing open facility-level records with agency estimates across China, Japan, South Korea and the US, the study finds visible data-centre load covers only 0.8–6.3% of estimated demand, leaving 92–99% invisible. Whether clean power keeps …
PreprintResearch Square2026#Disclosure InfrastructureDOI
A Unified Yet Flexible Sustainability Reporting Framework for an Emerging Market: Integrating the ISSB Standards and Integrated Reporting for Cambodian Companies
Flores E
This paper proposes a hybrid sustainability reporting framework for Cambodian companies transitioning to mandatory ESG disclosure, using IFRS S1/S2 as the technical baseline and Integrated Reporting's six capitals as the strategic architect…
DatasetZenodo2026#Disclosure InfrastructureDOI
Sustainability reporting obligations tracker: 13 regimes
Satija, Saurabh
A primary-sourced, machine-readable tracker of who must report sustainability information under 13 regimes — EU ESRS/CSRD, Japan SSBJ, California SB 253/261, India BRSR and others. Each entry records standard, scope threshold, first reporti…
Peer-reviewedJournalSustainability2026#Disclosure InfrastructureDOI
ESG in Financial Markets and Corporate Practice: Teaching Why Acting Together Is Hard with Three Games on Enforcement, Verification, and Common Knowledge
Heejin Yang, Doowon Ryu
The paper argues corporate ESG commitments fail for three distinct collective-action reasons—enforcement, verification, and common-knowledge gaps—and proposes a short classroom game for each. Using cheating, public-goods, bluffing, hats-puz…
Peer-reviewedJournalInternational journal of research and innovation in social science2026#Disclosure InfrastructureDOI
Systematic Literature Review Research on Materiality Concept
Suria Majdi
A bibliometric review of 649 Scopus-indexed English journal articles (2023–2025) maps the intellectual structure of materiality research via publication profiling and keyword co-occurrence. Materiality emerges as the central organizing conc…
Peer-reviewedJournalJurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan2026#Disclosure InfrastructureDOI
DOES GOOD CORPORATE GOVERNANCE MODERATE THE DETERMINANTS OF SUSTAINABILITY REPORTING? EVIDENCE STATE-OWNED ENTERPRISES (SOEs) IN INDONESIA
Patmawati, Meita Rahmawati, S. F. Kartasari
Using panel regression on Indonesian SOEs listed on the IDX, this study examines determinants of sustainability report disclosure and the moderating role of good corporate governance (GCG). Profitability, firm size, and GCG positively affec…
Peer-reviewedJournalDampak2026#Disclosure InfrastructureDOI
Tata Kelola Substantif dan Koneksi Politik dalam Transparansi Karbon Indonesia
Nirmala Ariningtyas, Arie Dipareza Syafei
Panel regression on 88 Indonesian non-financial listed firms (2020–2023) tests how corporate governance and political connections affect carbon emission disclosure quality, quantified via a Carbon Emission Score integrating seven GRI 305 in…
Peer-reviewedJournalInternational Journal of Financial Administrative and Economic Sciences2026#Disclosure InfrastructureDOI
The Role of the External Auditor in Enhancing the Credibility of Sustainability Reports: A Field Study from the Perspective of External Auditors in the Capital Secretariat of the Republic of Yemen
Sultan Alsuraih, Ismail Alshami
Survey of 177 licensed external auditors in Yemen finds that external auditors significantly enhance the credibility of sustainability reports. Clarity, comparability, balance, sustainability context, accuracy, completeness, verifiability, …
Peer-reviewed🇪🇺 EuropeJournalCorporate Reputation Review2026#Disclosure InfrastructureDOI
A Mixed Methods Approach to Mapping Sustainable Development Goals Disclosure in Integrated Reporting: A Case Study in the IBEX35
Ana M. Fernández-Vallejo, Elena-L. Sanjurjo-San Martín, Isabel Rodríguez‐Tejedo
A mixed-methods study mapping how IBEX35 companies disclose the SDGs in their integrated reports. It combines quantitative and qualitative analysis to show how firms position and report SDG contributions. The work offers insights into the s…
Peer-reviewedJournal대한환경공학회지2026#Disclosure InfrastructureDOI
A Study on SMEs’ Sustainable Management Response Strategies through Analysis of Domestic and International ESG Disclosure Systems and Domestic Corporate Case Studies
HJ Kim, Wontae Lee
This study reviews major sustainability disclosure frameworks (CSRD, ESRS, IFRS S1/S2, KSSB) and examines ESG management cases of Korean large firms and SMEs. An exploratory analysis of 2020–2023 environmental data from four major Korean co…
JournalOtago University Research Archive (University of Otago)2026#Disclosure InfrastructureDOI
Audit committee effectiveness in emerging markets: Insights into cosmetic accounting, sustainability, and assurance quality
Abdullahi Ado Bala
This PhD thesis examines how audit committee attributes shape cosmetic accounting, financially material sustainability reporting, and sustainability assurance provider choice across 980 firm-year observations of Nigerian listed firms (2011–…
Peer-reviewedJournalArchitectural research2026#Disclosure InfrastructureDOI
Upfront Embodied Carbon for Carbon-Neutral Buildings: Trends and Analysis of Domestic and International Standards and Certification Systems
Jin Chul Park, Yong Woo Song, Seong Eun Kim +1
This narrative review compares how building-level calculation methods, product data, and assessment results are linked across embodied-carbon certification and regulation regimes. It contrasts statutory carbon limits in Denmark and France, …
Preprint🇪🇺 EuropeZenodo2026#Disclosure InfrastructureDOI
European Union's 2025 approximated greenhouse gas inventory - 2026 submission
Saarikivi, Risto
Official approximated GHG inventory covering EU27, Iceland, Norway and Switzerland for 2025, with trends from 2024. All but one Member State submitted their approximated inventory. Presents total and sectoral emission figures and expected t…
PreprintZenodo2026#Disclosure InfrastructureDOI
Challenges Of Implementing IFRS S1 And IFRS S2 In Developing Countries: Evidence From The Gambia
Ozirigbo, Benjamin Ebere, Lawal, Mary
This study examines challenges of implementing ISSB's IFRS S1 and S2 in The Gambia, testing five factors: human-resource capacity, data/tech infrastructure, regulatory support, implementation cost, and training/awareness. Illustrative regre…
