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.
Preprint🌍 GlobalEast Asian Journal of Multidisciplinary Research2025#Disclosure InfrastructureDOI
Integration of CSR and ESG into Corporate Strategies in Realizing Social-Environmental Accountability: Systematic Literature Review
Shely Dinar Thamara, Nurita Andriani, Muhammad Syarif
This paper provides a systematic literature review on integrating CSR and ESG into corporate strategies. It highlights that harmonization of global standards like ISSB, CSRD, and TCFD is transforming ESG from voluntary to mandatory disclosu…
Preprint🌍 GlobalJournal of Financial Regulation and Compliance2025#Disclosure InfrastructureDOI
Regulatory technologies for enhancing sustainability compliance: a multivocal literature review
Golzarjannat, Anita, Gustafsson, Robin
This paper conducts a multivocal literature review of regulatory technologies (RegTech) for sustainability compliance, synthesizing academic and gray literature. It assesses RegTech capabilities such as real-time monitoring, predictive risk…
Peer-reviewedJournalThe University Journal2026#Disclosure InfrastructureDOI
Influence of Corporate Sustainability Reporting Directive on Environmental, Social, and Governance Risk Management Strategies among Companies Listed on the Nairobi Securities Exchange
D. M. Kinyua
This exploratory study analyzes the influence of the EU's Corporate Sustainability Reporting Directive (CSRD) on ESG risk management strategies of five leading companies listed on the Nairobi Securities Exchange. Findings indicate that whil…
Peer-reviewedJournalSocial Science Research Network2026#Disclosure InfrastructureDOI
Trust and Credibility in Sustainability Reporting
G. Ormazabal
This paper examines mechanisms for generating trust in sustainability reporting, arguing that credibility requires a village of stakeholders (boards, capital providers, regulators, etc.) each contributing through different channels. It iden…
Peer-reviewedCNJournalPacific Accounting Review2026#Disclosure InfrastructureDOI
The effectiveness of the environmental, social and governance reporting guide on disclosure quality: evidence from Hong Kong
Cindy Shi-Xiang You, Tiffany C. H. Leung, Teresa Chu
This study examines the impact of the ESG Guide revision on disclosure quality among Hong Kong listed companies. Using manual evaluations of 1,529 firms for 2019 and 2020, it finds that overall ESG disclosure quality improved slightly after…
Peer-reviewed🌍 GlobalJournalAcademic Journal of Business & Management2026#Disclosure InfrastructureDOI
The Role of Sustainability Accounting in Enhancing Corporate ESG Transparency and Long-Term Value Creation
Gabriela Marques, A. Aguiar
This paper reviews the role of sustainability accounting in enhancing ESG transparency, stakeholder trust, and long-term value creation. It finds that stronger sustainability accounting capabilities lead to higher ESG scores, investor confi…
Peer-reviewed🇪🇺 EuropeJournalCommunications of International Proceedings2026#Disclosure InfrastructureDOI
Corporate Governance for Sustainable Development (ESG) Reporting in Poland
A. Weremczuk, Mariusz Chądrzyński, Sylwester Kozak +1
This paper evaluates corporate officer liability for ESG reporting duties in Poland, analyzing the CSRD and amended Polish Accounting Act. It clarifies management and supervisory board responsibilities, highlighting improved credibility and…
Peer-reviewedJournalMinnesota Journal of Business Law and Entrepreneurship2026#Disclosure InfrastructureDOI
Strategic Assessment of ESG Disclosure Practices in India: A Case Study of Larsen & Toubro Using BRSR, Integrated Reporting, and Sustainable Finance Frameworks
Dr. Purvy Karia, Mr. Mayank Satra
This paper qualitatively assesses Larsen & Toubro's ESG disclosure architecture using its Integrated Annual Reports, BRSR, and Sustainable Finance Frameworks. It finds a comprehensive system with a clear link between ESG performance and cos…
Peer-reviewed🌍 GlobalJournalFuture Business Journal2026#Disclosure InfrastructureDOI
From voluntary CSR to binding ESG frameworks: a legal perspective on sustainability disclosure standards
Corinna Irina Ketterling
This paper analyzes the shift from voluntary CSR reporting to legally binding ESG disclosure frameworks from a legal perspective. It examines the evolution of sustainability disclosure standards and their legal implications.
🌍 Global2026#Disclosure InfrastructureDOI
Mechanical Mapping Engine (MME)
Anderson Yu
This paper introduces the Mechanical Mapping Engine (MME), a deterministic execution-layer infrastructure that converts real-world behavioral activity into machine-verifiable ESG disclosure structures. Using the PADV protocol, SRMID framewo…
Peer-reviewed🌍 GlobalJournalSocial Science Research Network2026#Disclosure InfrastructureDOI
The Role of ESG Disclosure in Improving the Quality of Financial Reporting : An IFRS S1 Perspective
Mardi ani
This paper analyzes the role of ESG disclosure in improving financial reporting quality under IFRS S1. Using a quantitative approach, it measures reporting quality via earnings quality, value relevance, and earnings management, and ESG disc…
Peer-reviewed🌍 GlobalJournalSustainability2026#Disclosure InfrastructureDOI
Corporate Carbon Footprint Disclosure Quality in Latin America: A Multi-Country Assessment Using the Carbon Integrity Index
Rodrigo Gil, Sara Martínez, Jose Traub +2
This study provides the first multi-country assessment of carbon footprint disclosure quality in Latin America, analyzing 103 company reports from five countries using the Carbon Integrity Index. While 83.5% disclose some value-chain emissi…
Peer-reviewedJournalAccount and Financial Management Journal2026#Disclosure InfrastructureDOI
A Review of Sustainability-Driven Corporate Reporting: Best Practices and Challenges in Palm Oil Sector Financial Reporting Disclosures
Loso Judijanto
This paper systematically reviews best practices and challenges in sustainability reporting in the palm oil sector from 2020 to 2025. It identifies five best practices: adoption of GRI and TCFD frameworks, integration of ESG metrics, stakeh…
🌍 GlobalCompetitiveness and sustainable development, 7th Edition2026#Disclosure InfrastructureDOI
IFRS sustainability disclosures: the impact of ifrs S1 and S2 on corporate reporting
Aurora Elena Moldoveanu, B. Straoanu
This paper examines the introduction of IFRS S1 and IFRS S2 by the ISSB and their implications for corporate sustainability reporting. Using a literature-based analysis, it explores how these standards enhance consistency and comparability,…
Peer-reviewedJournalOwner2026#Disclosure InfrastructureDOI
Implikasi Adopsi IFRS Sustainability Standards terhadap Peningkatan Non-Audit Fees dan Independensi Auditor: Studi Kualitatif pada KAP di Indonesia
Ary Haritsaning Atmadya, Dirgahayu Almi Mahati, Anak Agung Gede Eka Septian Utama
The adoption of IFRS S1/S2 has surged demand for sustainability-related non-audit services (consulting and assurance), altering revenue structures of public accounting firms. Based on literature review, this study finds that joint provision…
Peer-reviewed🌍 GlobalJournalFrontiers in Sustainability2026#Disclosure InfrastructureDOI
ESG performance in the regulatory transformation era: a systematic thematic review (2020–2024)
Jiyeon Kim, Wooyoung Yang
This systematic review examines ESG performance under mandatory disclosure frameworks (CSRD/ESRS, SEC, ISSB) from 2020-2024, identifying ten themes with three dominant ones: Performance Relationships, Mandatory Disclosure, and Methodologica…
Peer-reviewed🌍 GlobalJournalBusiness Strategy and the Environment2026#Disclosure InfrastructureDOI
Stock Exchange ESG Disclosure Guidance and Corporate Carbon Mitigation: International Evidence
Jiamian Yan, Le Luo, N. Nuhu
This study examines the impact of stock exchange ESG disclosure guidance on corporate carbon mitigation using an international sample. Firms listed on exchanges with guidance show greater carbon reductions, particularly Scope 1 emissions. H…
Peer-reviewed🌍 GlobalJournalInternational journal of research and innovation in social science2026#Disclosure InfrastructureDOI
ISSB Framework Sustainability Disclosures Adoption Pathways for Pan African Federation of Accountants (PAFA) Country Jurisdictional Integrated Roadmap Requirements
Zivanai Mazhambe
This paper empirically analyzes five adoption pathways for the ISSB framework among PAFA member jurisdictions in Africa. It finds that countries can choose from five approved toolkits, not just full adoption, highlighting flexibility in imp…
Peer-reviewedJournalIlgʻor iqtisodiyot va pedagogik texnologiyalar2026#Disclosure InfrastructureDOI
BARQARORLIK HISOBOTINING ASOSIY MEZONLARI VA XALQARO STANDARTLARI (GRI, IFRS S1/S2, TCFD)
Dilfuza Yakubova
This paper analyzes key sustainability reporting standards: GRI, IFRS S1/S2, and TCFD recommendations. It highlights their roles in assessing long-term sustainability through ESG indicators and managing climate risks. The comparison shows t…
Peer-reviewed🌍 GlobalJournalRevista Ambiente Contábil2026#Disclosure InfrastructureDOI
IFRS S2: perspectives of respondents from BRICS regarding the climate-related disclosure standard
Pedro Henrique Godoy Sato, Mariana Pereira Bonfim
This study analyzes comment letters from BRICS countries (Brazil, Russia, India, China, South Africa) on the draft IFRS S2 climate-related disclosure standard by the ISSB. Out of 700 global letters, 43 were from BRICS, with notable particip…