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-reviewed🇪🇺 EuropeJournalSustainability Accounting, Management and Policy Journal2026#Disclosure InfrastructureDOI
Bundling of financial audit and sustainability assurance under CSRD: identifying the practice and interpreting the resulting market structure
Vishnu Nampoothiri M.
This paper empirically identifies the practice of bundling financial audit and sustainability assurance under the EU's CSRD and interprets the resulting market structure. It examines how bundling affects market concentration and competition…
Peer-reviewed🇪🇺 EuropeConferenceLecture Notes in Networks and Systems2025#Disclosure InfrastructureDOI
The Impact of the Corporate Sustainability Reporting Directive (CSRD) on Software Companies—A Survey
Lammert D.
This paper reports on a survey investigating the impact of the Corporate Sustainability Reporting Directive (CSRD) on software companies. The specific methodology and findings are not provided, but the study analyzes the implications of CSR…
Peer-reviewedJournalBorsa Istanbul Review2026#Disclosure InfrastructureDOI
Talk or action? Unveiling the nature and depth of climate disclosures in Islamic banks using machine learning
Zafar M.B.
This study uses machine learning to examine whether climate disclosures by Islamic banks are substantiated by real actions or are merely rhetorical. It reveals the nature and depth of disclosures, assessing greenwashing risks.
Peer-reviewed🇪🇺 EuropeJournalJournal of Global Responsibility2026#Disclosure InfrastructureDOI
Data analytic capability as an enabler of CSRD readiness: a moderated mediation analysis
Kokkinou A.
This paper demonstrates that data analytic capability plays a crucial role in preparing for CSRD compliance. Using moderated mediation analysis, it reveals the mechanisms through which data analytics enables readiness for the Corporate Sust…
Peer-reviewed🇪🇺 EuropeJournalZeszyty Teoretyczne Rachunkowosci2025#Disclosure InfrastructureDOI
Development of the regulatory framework for sustainability assurance: A comparative analysis of the transition from NFRD to CSRD in Slovenia and Montenegro
Laković T.
This paper compares the transition from the Non-Financial Reporting Directive (NFRD) to the Corporate Sustainability Reporting Directive (CSRD) in Slovenia and Montenegro, analyzing the development of regulatory frameworks for sustainabilit…
Peer-reviewed🇪🇺 EuropeJournalEconomics Letters2026#Disclosure InfrastructureDOI
Corporate sustainability reporting directive impact on risk framing and commitment specificity: Evidence from EURO STOXX 50
Bax K.
This paper analyzes how the EU's Corporate Sustainability Reporting Directive (CSRD) influences risk framing and commitment specificity among EURO STOXX 50 firms. It provides empirical evidence on how disclosure regulation reshapes corporat…
Peer-reviewedCNJournalSustainable Futures2026#Disclosure InfrastructureDOI
Research on the impact of semi-mandatory ESG disclosure system on corporate green innovation
Lu H.
This study examines the impact of semi-mandatory ESG disclosure systems on corporate green innovation, testing whether such policies drive environmental technology development and offering insights into disclosure regulation effectiveness.
Peer-reviewedJournalSustainability Switzerland2021#Disclosure InfrastructureDOI
Ceo overconfidence and voluntary disclosure of greenhouse gas emissions: With a focus on the role of corporate governance
Lee J.
This study examines the impact of CEO overconfidence on voluntary greenhouse gas emissions disclosure and the moderating role of corporate governance. It finds that overconfident CEOs are less likely to disclose emissions unless strong gove…
Preprint🌍 GlobalSocieties2025#Disclosure InfrastructureDOI
Toward Social Disclosure Alignment: Evaluating the Interoperability of ISSB S2 with ESRS and GRI Standards
Péter Molnár, Bence Lukács, Árpád Tóth
This study evaluates the interoperability of social disclosures across three major sustainability reporting frameworks: ISSB S2, ESRS, and GRI. Using an interoperability index, it finds moderate alignment between ESRS and GRI, but very low …
PreprintJournal Integration of Management Studies2025#Disclosure InfrastructureDOI
Towards Sustainable Accountability And Transparency In Public Sector: Case Study of Pusat Investasi Pemerintah With GRI Standards
Dini Salamah, Melia Famiola, Muhammad Yusuf
This study investigates the readiness of Pusat Investasi Pemerintah (PIP), a public investment agency under Indonesia's Ministry of Finance, to adopt ESG reporting aligned with GRI Universal Standards 2021. Using gap analysis on 30 GRI 2 me…
Peer-reviewed🌍 GlobalJournalWest Science Accounting and Finance2026#Disclosure InfrastructureDOI
Sustainability Reporting: A Bibliometric Analysis of Knowledge Clusters and Hotspots (2000–2026)
L. Judijanto
This study maps the intellectual structure of sustainability reporting literature from 2000 to 2026 using bibliometric analysis. It identifies core themes of sustainability and sustainable development, a shift from CSR to ESG-oriented frame…
Peer-reviewed🌍 GlobalJournalSocial Science Research Network2026#Disclosure InfrastructureDOI
Towards Credible GHG Reporting: The Role of GHG Assurance and Assurance Providers in Firm Valuation
Sudipta Bose, Maria C. A. Balatbat, W. Green
Using a sample of firms from 43 countries, this study finds that GHG emissions assurance, especially by accounting firms, mitigates the negative market valuation of emissions. The effect is stronger in carbon-intensive industries and stakeh…
Peer-reviewed🌍 GlobalJournalInternational Journal of Science and Research Archive2026#Disclosure InfrastructureDOI
Sustainable finance reporting standards and their impact on investor decision-making and market valuation
Bolaji Oluwatimi Osedahunsi
This paper examines how sustainable finance reporting standards (GRI, SASB, ISSB) influence investor decision-making and corporate market valuation. It finds that standardized disclosures reduce information asymmetry, improve investor confi…
PreprintRevista ft2025#Disclosure InfrastructureDOI
RELATÓRIOS DE SUSTENTABILIDADE E CONTABILIDADE: ESG NAS ORGANIZAÇÕES
Rita de Cássia Fonseca, Beatriz de Farias
This study analyzes the strategic role of sustainability reports in integrating ESG principles into corporate management. It finds that transparent reports improve stakeholder trust and performance, but identifies lack of global standardiza…
Preprint🌍 GlobalInformation Management and Business Review2025#Disclosure InfrastructureDOI
The Evolution of Disclosure Practices: A Bibliometric Mapping of Voluntary and Mandatory Disclosures Across International Contexts
Nur Zharifah Che Adenan, Roshima Haji Said, Syahiza Arsad
This study uses bibliometric analysis to examine the evolution of voluntary and mandatory disclosure practices in international accounting literature from 2010 to 2025, covering 1,196 records from Scopus. It identifies three phases of devel…
Peer-reviewed🌍 GlobalJournalEduvest - Journal Of Universal Studies2026#Disclosure InfrastructureDOI
Implementation of the Sustainability Reporting Standard Based on Sustainability Disclosure Standards 1 and 2 for PT XYZ
Darjito Wahyu Probo Apsoro, Asep Darmansyah
This study analyzes PT XYZ's readiness for Indonesia's mandatory Sustainability Disclosure Standards (PSPK 1 & 2, based on ISSB) by 2027. Using SWOT and Actor-Network Theory, it identifies gaps in materiality, climate risk assessment, and d…
Peer-reviewedJournalJRAK2026#Disclosure InfrastructureDOI
DESIGNING A SUSTAINABILITY REPORTING FRAMEWORK FOR INDONESIAN LOCAL GOVERNMENTS THROUGH STANDARD HARMONIZATION AND STAKEHOLDER VALIDATION
Khafia Mutia, Darwanis Darwanis, Rahmawaty Rahmawaty +1
This study develops a conceptual sustainability reporting (SR) framework for Indonesian local governments by harmonizing international standards (SASB, GRI, INTOSAI WGEA) and Indonesia's SDGs. The framework was validated through stakeholder…
Peer-reviewedJournalBusiness Strategy and the Environment2026#Disclosure InfrastructureDOI
Reporting What Matters, or Reporting What Looks Good? Materiality and Balance in Post–Rana Plaza Apparel Sustainability Disclosure
Mahsa Mohammadrezaei, José Carlos Marques
This study analyzes 322 sustainability reports from apparel firms after the Rana Plaza disaster, using SASB thematic alignment and VADER sentiment analysis. It finds that firms prioritize environmental over labor issues and adopt an overly …
Peer-reviewedJournalCorporate Social Responsibility and Environmental Management2026#Disclosure InfrastructureDOI
Exploring Sustainability Reporting Practices in an Emerging Market: Insights From Corporate Governance and Disclosure Tone
Arshad Hasan, Usman Sufi, Franklin Nakpodia
This study analyzes sustainability reporting practices in Pakistan using GRI and IFRS S1-based indices. It finds that negative and uncertain disclosure tones are associated with impression management, while positive tones provide accurate s…
Peer-reviewedJournalFinancial Markets Institutions and Risks2026#Disclosure InfrastructureDOI
Sustainability Reporting in the Hospitality Industry: Findings from a Structural Equation Modeling Approach to Environmental Disclosure
B. Franklin
This study analyzes factors affecting environmental disclosure in Ghana's hospitality industry using SEM on 192 firms. Findings show that employee size, CSR engagement, and financial strength positively affect disclosure, emphasizing the ne…