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🌍 GlobalJournalJournal of European Economic History2026#ESGDOI
Financialization of Sustainability: ESG Signalling, Market Valuation and the New Economics of Corporate Legitimacy
(著者不明)
This paper examines the financialization of sustainability via ESG ratings and market valuation. Using a global panel of 4,200 firms, it finds that ESG rating upgrades yield 2.1% abnormal returns and downgrades -3.4%. Inter-rater disagreeme…
Peer-reviewed🌍 GlobalJournalInternational journal of business management2026#Disclosure InfrastructureDOI
Integrated reporting at a crossroads: A systematic review of research trends, framework limitations, and a refined multi-capital disclosure model
P. Joshi
This systematic review of 39 Scopus-indexed studies (2010-2025) on integrated reporting (IR) reveals research evolution from conceptual to empirical, identifies framework limitations, and proposes a refined multi-capital disclosure model in…
🌍 GlobalConference2026 7th International Conference on Mobile Computing and Sustainable Informatics (ICMCSI)2026#AI × ESGDOI
Modelling the Impact of ESG-Bond Issuance on Corporate Credit Ratings and Cost of Capital Using Econometric and Machine-Learning Approaches
D. Anjaneyalu, M. V. Subramanyam, A. K. N. Rani +3
This paper combines econometric panel-data modeling with machine learning (gradient boosting, explainable AI) to estimate the causal impact of ESG-bond issuance on corporate credit ratings and cost of capital. Findings show ESG-bond issuers…
Peer-reviewedCNJournalAdvances in Economics, Management and Political Sciences2026#ESGDOI
The Impact of Green Bonds on Corporate ESG Ratings
Ming Yang
Using Chinese A-share listed firms from 2014-2023, this study employs difference-in-differences to analyze the impact of green bond issuance on ESG ratings. Issuance significantly improves ESG ratings through enhanced information transparen…
Peer-reviewed🌍 GlobalJournalJournal of Applied Economics and Policy Studies2026#ESGDOI
A review of recent developments in ESG and corporate finance
Jian Yu
This review organizes research on ESG and corporate finance into five transmission channels: information, risk management, stakeholder relations, innovation, and capital allocation. Focusing on credible identification, it finds that ESG val…
Peer-reviewed🌍 GlobalJournalFinancial and economic review2026#ESGDOI
ESG Ratings and Financial Markets: Evidence, Measurement Noise and Misinterpretations
Károly Gasteiger
This essay examines measurement limitations of ESG ratings as financial information. It argues that composite ESG scores are not stable risk factors but information signals shaped by provider methodologies. It discusses the disclosure-outco…
Peer-reviewed🌍 GlobalJournalAccounting Review2026#ESGDOI
Disclosure Spillovers Through ESG Ratings
Tanja Keeve
Using the UK gender pay gap disclosure mandate, this paper shows that mandatory ESG disclosure regulations spill over to unregulated firms via ESG rating peer benchmarking. Unregulated firms with ESG ratings similar to regulated peers are m…
Peer-reviewedCNJournalFrontiers in Environmental Science2026#ESGDOI
ESG rating disagreement and environmental investment allocation: implications for sustainability governance and policy signals
Chen Sijia, Yangfan Liu, Muhammad Arif
This study examines how ESG rating disagreements affect corporate environmental investment using Chinese A-share non-financial firm panel data. It finds that greater disagreement is associated with higher environmental investment, mediated …
Peer-reviewed🌍 GlobalJournalJournal of Accounting Literature2026#ESGDOI
The puzzle of environmental, social and governance (ESG) rating disagreement: trends, gaps and the road ahead
Dharmendra Singh, Garima Malik, Moez Ben Yedder
This study systematically reviews 164 articles on ESG rating disagreement using bibliographic coupling and TCCM framework. It identifies six research clusters, maps causes and consequences, and proposes an integrated conceptual model. The f…
Peer-reviewed🌍 GlobalJournalCorporate Social Responsibility and Environmental Management2026#AI × ESGDOI
The Sustainability Revolution: How Generative
AI
Powers Ethical and Transparent Global Supply Chains
R. M. Ellahi, J. Qureshi, M. H. Farooqui +2
This study proposes two pathways for generative AI to enhance supply chain sustainability: automated reporting and predictive analytics. PLS-SEM analysis shows predictive analytics is the strongest predictor, with regulatory pressure and su…
Peer-reviewed🇪🇺 EuropeJournalNature Communications2026#AI × ESGDOI
Assessing corporate sustainability with large language models: evidence from Europe
Kerstin Forster, Lucas Keil, Victor Wagner +3
This paper develops a machine learning framework to extract ESG indicators from corporate reports, applied to 600 large European firms (2014-2023). It reveals a transparency gap between high and low ESG-rated firms, narrowing over time, and…
Peer-reviewedCNJournalAccounting & Finance2026#AI × ESGDOI
Carbon Information Disclosure and Firm Risk‐Taking: Evidence From China
Dongxin He, Linhan Jiao, Jingyi Yang +1
This paper examines the impact of carbon information disclosure quality on corporate risk-taking in China using a five-dimensional vectorized text index from ESG, CSR, and sustainability reports of A-share listed firms (2007-2023). Higher-q…
Peer-reviewed🌍 GlobalJournalInternational Journal of Innovative Research in Computer Science & Technology2026#AI × ESGDOI
Digital Transformation of Sustainable Finance: A Review of FinTech Applications in ESG Scoring, Climate Risk, and Green Bonds
Fahad Ullah Khan, Asad Amin
This review comprehensively surveys FinTech applications (AI, ML, big data, blockchain) in ESG scoring, climate risk assessment, and green bonds. It highlights how digital tools improve efficiency and data coverage while addressing challeng…
Peer-reviewed🌍 GlobalJournalPLOS Climate2026#AI × ESGDOI
AI-assisted longitudinal comparison of scenario knowledge representation in IPCC synthesis reports
Thierry Warin, Christophe Bisson
This paper longitudinally compares scenario knowledge representation across IPCC synthesis reports from AR1 to AR6 using a RAG pipeline. Early reports relied on qualitative conditional reasoning; later reports increasingly used quantitative…
CNConferenceProceedings of the 2nd International Conference on Digital Management and Information Technology2026#AI × ESGDOI
Establishing a Digital Management Platform for Corporate Carbon Emissions in Support of Green Development
Chong Zhang
This paper proposes a digital management platform for corporate carbon emissions using a cloud-edge-end distributed architecture, integrating IoT and AI for automatic aggregation, precise calculation, and intelligent analysis. It establishe…
Peer-reviewed🌍 GlobalJournalTehnika2026#HydrogenDOI
Hydrogen storage technologies and materials: Progress, challenges, and paths towards a sustainable hydrogen economy
Kristina Radinović, P. Branco, Nevena Milutinović-Mehri +4
This review synthesizes the latest methods for physical, solid-state, and geological hydrogen storage, analyzing trade-offs among gravimetric/volumetric densities, efficiency, maturity, and scalability to guide technology selection for appl…
Peer-reviewed🇨🇳 ChinaJournalApplied Energy2026#Energy TransitionDOI
Assessing electrification, energy security, and equity in diverse transition contexts: a cluster-based analysis of 123 countries
Bingying Ma, Seiichi Ogata
This paper conducts a cluster analysis of 123 countries based on electrification, energy security, and equity, identifying diverse transition contexts. It highlights the need for tailored policy approaches depending on national characterist…
Peer-reviewed🇨🇳 ChinaJournalComputers & Operations Research2026#AI × ESGDOI
Network-based online portfolio selection with ESG scores
Sini Guo, Mengzi Yin, Wai-Ki Ching
This paper proposes a network-based method for online portfolio selection that incorporates ESG scores. It leverages machine learning to integrate ESG criteria into investment decisions, offering a dynamic approach to sustainable portfolio …
🌍 GlobalDatasetMendeley Data2026#Disclosure InfrastructureDOI
DCM Corpus: Firm-Year Digital Capability Scores, Scored Text Corpus, and Acquisition Pipeline from 6,148 Corporate Annual and Sustainability Reports of Asian Listed Companies (2019–2024)
Ida Bagus Kerthyayana Manuaba, Juwono -
This paper presents the DCM Corpus, a pipeline and dataset for measuring digital capability from multilingual corporate annual and sustainability reports of Asian listed companies. It applies paragraph-level scoring using a multilingual dic…
Peer-reviewed🌍 GlobalJournalJournal of Applied and Theoretical Social Sciences2026#Disclosure InfrastructureDOI
Two Approaches to Sustainability Reporting: A Comparative Analysis of TSRS and CSRD/ESRS Frameworks in the Banking Sector
Elçin DALKILIÇ, Murat Kesebir
This study compares Turkey's Sustainability Reporting Standards (TSRS) with the EU's CSRD/ESRS in the banking sector, analyzing 2024 sustainability reports of BBVA and ING's Turkish subsidiaries and European parents. It finds a structural d…