GX Research Hub · English
GX & Decarbonization Research
This page provides an English interface to the gxceed GX paper corpus. The corpus aggregates papers from 13 open 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-reviewedJournalAfrican Journal of Commercial Studies2026#Disclosure InfrastructureDOI
Assessing the Factors Influencing the Implementation of Sustainability Reporting Standards IFRS S1 and S2 Among Listed Companies in Zambia
Tarisai Maria Chatora, Romeo Yohane
This study examines the adoption of IFRS S1 and S2 among listed companies in Zambia, finding moderate adoption levels and a gap between awareness and implementation. Organizational capacity, technical readiness, and institutional pressure s…
🌍 Global2026#Disclosure InfrastructureDOI
Global ESG Evidence Infrastructure Layer (GEEIL)
Anderson Yu
This paper formally defines the Evidence Infrastructure Layer as a pre-disclosure transformation environment for generating structured, traceable, machine-readable sustainability evidence from real-world operational activities. Positioned a…
Peer-reviewed🇪🇺 EuropeJournalInformation & Media2026#Disclosure InfrastructureDOI
Quality of Environmental and Social Information Disclosure in Lithuanian Companies
Kristina Rudžionienė, Diana Bachtijeva
This paper evaluates the quality of environmental and social disclosure among large Lithuanian firms from 2017-2024. Content analysis shows a rise in numerical information from 12% to over 70%, indicating that stricter regulation promotes q…
Peer-reviewed🇪🇺 EuropeJournalFoundations of Management2025#Disclosure InfrastructureDOI
FROM SUSTAINABILITY REPORTING TO STRATEGY: EVALUATING WASTE MANAGEMENT DISCLOSURES AND CSRD READINESS IN HOTEL CSR REPORTS IN GREECE
Papafloratos T.
This study evaluates waste management disclosures and CSRD readiness in Greek hotel CSR reports. It finds gaps in disclosure quality and strategic integration, offering recommendations for compliance with the new EU sustainability reporting…
Peer-reviewed🌍 GlobalJournalSustainability Accounting, Management and Policy Journal2023#Disclosure InfrastructureDOI
Stakeholder participation in the ISSB’s standard-setting process: the consultations on the first exposure drafts on sustainability reporting
Kulik A.
This paper analyzes stakeholder participation in the ISSB's consultation on the first exposure drafts for sustainability reporting, examining who participated, what comments were made, and how they influenced the standards.
Peer-reviewedJournalEnvironmental Monitoring and Assessment2026#Disclosure InfrastructureDOI
Methodology for automated greenhouse gas data collection and transmission to cloud repository using low-cost drones
Antonio Carlos Daud Filho, Glauco Augusto de Paula Caurin, José Reinaldo Silva +2
This study proposes an automated system using low-cost drones equipped with CO2 and methane sensors to collect greenhouse gas data and transmit it directly to a cloud repository via 4G. Proof-of-concept tests in an outdoor campus environmen…
Peer-reviewed🇪🇺 EuropeJournalCorporate Social Responsibility and Environmental Management2026#Disclosure InfrastructureDOI
Sustainability Disclosure and External Assurance of Reports in the Italian Agrifood Sector
Caccialanza A.
This paper analyzes the current state of sustainability disclosure and external assurance in the Italian agrifood sector. It examines how disclosure quality and assurance affect transparency, considering alignment with the EU Non-Financial …
Peer-reviewedJournalJurnal Akuntansi2026#Disclosure InfrastructureDOI
Sustainability Reporting Readiness in Indonesian Mining Companies
Ayu Puspitasari, Ika Nur Azmi
This study examines the readiness of 41 Indonesian mining companies for ISSB standards (IFRS S1/S2) using content analysis. It finds 36.6% high readiness, 48.8% moderate, 14.6% low. Critical gaps include ESG-financial integration, scenario …
Preprint🌍 GlobalZenodo2026#Disclosure InfrastructureDOI
The Evidence Compression Risk: Why EU Regulatory Simplification May Increase Supplier Pressure for Brazilian Exporters
Villanova, Marcio
This report introduces the concept of Evidence Compression Risk: the probability-weighted financial exposure when regulatory evidence demands exceed a supplier's capacity to produce granular documentation. It analyzes how EU regulatory simp…
Peer-reviewedConference2025 3rd International Conference on Computational Intelligence and Network Systems Cins 20252025#Disclosure InfrastructureDOI
Readiness Assessment of Green Finance in MSMEs: Focusing on Reporting and Compliance Perspectives
Sivakami B.U.
This paper assesses the readiness of MSMEs for green finance, focusing on reporting and compliance. It offers a practical framework for evaluating current practices and identifies key barriers, supporting the extension of climate disclosure…
Peer-reviewed🇪🇺 EuropeConferenceLecture Notes in Networks and Systems2026#Disclosure InfrastructureDOI
Double Materiality in Sustainability Reporting – Insights from Early Adopters in Portugal
Guerreiro M.S.
This paper analyzes early adopters of double materiality in Portugal, providing insights into the practical implementation of CSRD. It highlights the challenges and success factors in integrating both impact and financial materiality, offer…
Peer-reviewed🇪🇺 EuropeJournalInformation Systems Journal2026#Disclosure InfrastructureDOI
Managing Sustainability Data Proactively: Corporate Sustainability Reporting (Directive) as a Driver
Teracino E.A.
This paper examines how the EU's Corporate Sustainability Reporting Directive (CSRD) drives proactive management of sustainability data. It argues that CSRD requires companies to adopt forward-looking data collection, analysis, and disclosu…
Peer-reviewedJournalJournal of Financial Reporting and Accounting2025#Disclosure InfrastructureDOI
Adoption of ISSB standards in emerging markets – insights from Moroccan companies’ organizational readiness
Benhayoun I.
This study examines the organizational readiness of Moroccan companies for adopting ISSB standards, highlighting challenges for implementing sustainability disclosure in emerging markets.
Peer-reviewedJournalBusiness Strategy and the Environment2013#Disclosure InfrastructureDOI
Convergence in environmental reporting: Assessing the carbon disclosure project
Matisoff D.C.
This study assesses the Carbon Disclosure Project (CDP) and examines convergence in environmental reporting among firms. It analyzes how CDP drives consistency and quality in disclosure, serving as a benchmark for corporate carbon reporting…
IEEE Data Descriptions2026#Disclosure InfrastructureDOI
Descriptor: Synthetic GHG Emissions Dataset for OFP–OSDU Integration in Energy Sector Reporting (SGED-OFPOSDU)
Sreekanth Muktevi, Yogesh Nagpal, R. Leela +1
This paper introduces a synthetic GHG emissions dataset (SGED-OFPOSDU) designed to support the integration of Open Footprint Protocol (OFP) with Open Subsurface Data Universe (OSDU) in energy sector reporting. The synthetic data can substit…
Peer-reviewed🇪🇺 EuropeJournalSustainability Switzerland2022#Disclosure InfrastructureDOI
Sustainable CSR: Legal and Managerial Demands of the New EU Legislation (CSRD) for the Future Corporate Governance Practices
Primec A.
This paper analyzes the legal and managerial implications of the EU Corporate Sustainability Reporting Directive (CSRD) for corporate governance. It outlines CSRD requirements and proposes a governance framework for companies to implement s…
Peer-reviewed🌍 GlobalJournalSHS Web of Conferences2026#Disclosure InfrastructureDOI
Assessing Blockchain’s Suitability for ESG Disclosure: A Risk-Cluster Literature Review
Yiming Wang
This paper critically reviews blockchain's role in enhancing ESG disclosure credibility through a risk-cluster lens. It identifies three risk clusters: MRV quality, privacy/accountability, and energy/cost/inclusion, and proposes a suitabili…
Peer-reviewed🌍 GlobalJournalMeditari Accountancy Research2026#Disclosure InfrastructureDOI
From seeds to standards: how IFRS cultivates ISSB adoption in emerging economies – an SEM-ANN analysis through an institutional perspective in Morocco
Issam Benhayoun
This study analyzes factors influencing Moroccan companies' intention to adopt ISSB standards using institutional theory. Using a hybrid SEM-ANN approach, it finds that mimetic and normative pressures are significant, while coercive pressur…
Peer-reviewedCNJournalSustainability2026#Disclosure InfrastructureDOI
Supply Chain Network Centrality and Corporate Carbon Information Disclosure: Perspectives from Internal Innovation and External Supervision
Yue Dong, Yuyang Wu
Using Chinese A-share listed firms from 2008-2023, this study finds that supply chain network centrality negatively affects corporate carbon information disclosure (CID) due to proprietary costs. Mechanisms include crowding out green innova…
Peer-reviewedJournalÖneri Dergisi2026#Disclosure InfrastructureDOI
APPLYING MRP-WSCI FOR PROVINCIAL-LEVEL ASSESSMENT INTO SUSTAINABILITY REPORTING AWARENESS IN TÜRKİYE
Hasan Özçelik, Deniz Koçak, Ünal Eryılmaz
This study assesses provincial-level differences in awareness and competence regarding sustainability reporting among independent auditors in Türkiye using MRP-WSCI composite indicators. Findings show metropolitan provinces like Istanbul pe…