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🇪🇺 EuropeJournalWorld2026#Disclosure InfrastructureDOI
Double Materiality in European Water-Sector Companies: Evidence from the First Application of the European Sustainability Reporting Standards
Salvador Marín‐Hernández, P. Fernández-Martínez, Esther Ortiz‐Martínez
This study provides early empirical evidence on double materiality disclosure under ESRS, analyzing 2024 reports from leading European water-sector companies. Findings show strong convergence on environmental topics like climate change, wat…
Peer-reviewedJournalEnvironment and Planning C Politics and Space2024#Disclosure InfrastructureDOI
Expanding the politics of measurement in sustainable finance: Reconceptualizing environmental, social and governance information as infrastructure
Dimmelmeier A.
This paper proposes reconceptualizing ESG information in sustainable finance as infrastructure, rather than mere disclosure data, highlighting the political dimensions of measurement. It argues that ESG information underpins markets and reg…
Peer-reviewed🇪🇺 EuropeJournalManagement Decision2025#Disclosure InfrastructureDOI
Integrated reporting and the Corporate Sustainability Reporting Directive: bridging the gap or growing apart?
Raimo N.
This paper analyzes the relationship between the Integrated Reporting framework and the EU's Corporate Sustainability Reporting Directive (CSRD). It explores similarities and differences, examining potential harmonization in sustainability …
🇪🇺 EuropeReportSidrea Series in Accounting and Business Administration2026#Disclosure InfrastructureDOI
Sustainability Reporting in Cooperative Credit Banks: A Critical Assessment of ESRS and Sector-Specific Needs
Ferraro O.
This paper critically assesses the applicability of the European Sustainability Reporting Standards (ESRS) to cooperative credit banks, identifying sector-specific needs that are not adequately addressed by existing frameworks. It proposes …
Peer-reviewed🇪🇺 EuropeJournalJournal of Global Responsibility2026#Disclosure InfrastructureDOI
Corporate Sustainability Reporting Directive – engagement of SMEs into the EU multilevel sustainability enforcement system
Braun T.
This paper examines how small and medium-sized enterprises (SMEs) are engaged in the enforcement system under the EU's Corporate Sustainability Reporting Directive (CSRD). It likely discusses the indirect impacts on SMEs and voluntary engag…
Peer-reviewedJournalGreen Finance2026#Disclosure InfrastructureDOI
Unpacking climate disclosure: A multi-level integrated framework for understanding the corporate sustainability disclosure landscape
Driver T.R.
This paper proposes a multi-level integrated framework to understand the corporate sustainability disclosure landscape, aiming to clarify the interactions between different disclosure initiatives and their impact on corporate behavior.
Peer-reviewed🇪🇺 EuropeJournalAccounting Research Journal2026#Disclosure InfrastructureDOI
The preparedness of “first wave” companies to the European corporate sustainability reporting directive (CSRD)
Carmo C.
This paper analyzes the preparedness of 'first wave' companies for the EU's Corporate Sustainability Reporting Directive (CSRD). It examines corporate disclosure readiness, challenges, and implications for regulatory compliance.
Peer-reviewedConferenceInternational Multidisciplinary Scientific Geoconference Surveying Geology and Mining Ecology Management Sgem2017#Disclosure InfrastructureDOI
Russian practice of information disclosure on greenhouse gas emissions in non-financial reporting
Chvileva T.
This paper examines the practices of Russian companies in disclosing greenhouse gas emissions through non-financial reporting. It analyzes the extent and quality of such disclosures, shedding light on the current state of disclosure practic…
DatasetZenodo (CERN European Organization for Nuclear Research)2026#Disclosure InfrastructureDOI
Replication Package for ESG Standards Alignment and Disclosure Quality Assessment of 4R Circular Economy Reporting in Global Apparel Companies, 2019–2024
Karen Razelle Duyan
This replication package assesses the disclosure quality of 4R (reduce, reuse, recycle, recover) circular economy reporting in global apparel companies from 2019 to 2024. It evaluates alignment with ESG standards and aims to enhance transpa…
Peer-reviewedJournalOxford Open Climate Change2026#Disclosure InfrastructureDOI
Greening a Hydrocarbon Giant: Qatar’s Pathway to Environmental Sustainability through a Green Taxonomy
Atta ul Mustafa, F. Ahmad, Ahmet Faruk Aysan +1
This study develops a green taxonomy tailored to Qatar's economy, comparing global best practices (EU, China, UK, South Africa, Malaysia). It provides actionable recommendations for hydrocarbon-dependent economies on phased thresholds, cred…
Peer-reviewedJournalMethosika: Jurnal Akuntansi dan Keuangan Methodist2026#Disclosure InfrastructureDOI
Analisis Penerapan Sustainability Aspek Environmental Berdasarkan POJK No.51/POJK.03/2017 Pada Perusahaan Kelapa Sawit yang Terdaftar Pada Gabungan Pengusaha Kelapa Sawit Indonesia (GAPKI)
Helen Ronauli Br Hutasoit, Aston L. Situmorang
This study analyzes the implementation of environmental disclosure in sustainability reports of Indonesian palm oil companies under POJK No. 51. Using content analysis of 13 companies over 2021–2023, it finds progressive improvement from pa…
Peer-reviewed🌍 GlobalJournalRegulation & Governance2026#Disclosure InfrastructureDOI
A “Conveyor Belt” From International Standards to Domestic Regulation? Evidence From the International Political Economy of Net Zero Governance
Thomas Hale, Emma Lecavalier, Claas Mertens +2
This paper analyzes how international standards influence domestic policies, focusing on climate-related disclosure and carbon credit rules across five major economies: Brazil, China, the EU, the UK, and the US. It identifies four mechanism…
Peer-reviewed🌍 GlobalJournalSustainability2026#Disclosure InfrastructureDOI
The Temporal Paradox of Mandatory Sustainability Disclosure: Evidence from Saudi Arabia’s 2021 Tadawul ESG Guidelines on Reporting Quality
Iman Babiker, Fawwaz Alrwabdah, Ahmad Alomari +3
This study examines the impact of Saudi Arabia's 2021 Tadawul ESG Disclosure Guidelines on financial reporting quality. Using a balanced panel of 135 firms from 2017-2024, it finds a temporal paradox: earnings management increased significa…
Preprint🇪🇺 EuropeCrossref2026#Disclosure InfrastructureDOI
The Regulatory Waterbed: Why Mandatory Disclosure Moves Information Asymmetry Instead of Removing It
Hakvin Vosteen
This paper argues that mandatory disclosure regulation, while intended to reduce information asymmetry, instead displaces it—like a waterbed. Using a graph-Laplacian diffusion model, it formalizes the Asymmetry Migration Principle and ident…
Peer-reviewed🇯🇵→🌍 Japan-to-Global🇯🇵 JapanJournalJ-STAGE#Disclosure InfrastructureDOI
Challenges and Issues of TNFD from International Financial Reporting Frameworks
国際的な財務報告フレームワークからTNFDの挑戦と課題
(著者不明)
This paper analyzes the relationship between international financial reporting frameworks (IFRS, ISSB) and the Taskforce on Nature-related Financial Disclosures (TNFD), discussing challenges and prospects for TNFD adoption.
Peer-reviewedJournalAcademic Visions2026#Disclosure InfrastructureDOI
DIGITAL SECURITY OF FOREST INFORMATION SYSTEMS: ECONOMIC AND ENVIRONMENTAL RISKS
Yuriy Volkovskyi, Y. Volkovska
This paper systematically examines cyber threats to Forest Information Systems (FIS) in Ukraine, revealing economic losses (auction disruptions, accounting distortions, loss of FSC/PEFC certification) and environmental impacts (incorrect fi…
Peer-reviewed🌍 GlobalJournalBuildings2026#Disclosure InfrastructureDOI
From Brundtland to Net-Zero Buildings: Governing Sustainable Development in the Built Environment
Mingliang Li, Hengjie Duan, Yiying Wang +3
This paper identifies weaknesses in the Brundtland definition of sustainable development for the built environment and proposes an update pathway with explicit boundaries, minimum disclosures, and assurance logic. It emphasizes whole-life c…
Peer-reviewed🌍 GlobalJournalJournal of economics, finance and management studies2026#Disclosure InfrastructureDOI
An Integrated Ethical and Assured Accounting Framework for Green Economy Enhancement and Emission Reduction: Cross-Country Comparative Evidence
Amin Lotfy
This study develops an integrated ethical and assured accounting framework to enhance green economy outcomes and emission reduction. Using cross-country comparative evidence from Egypt and advanced economies, it finds that combining ethical…
Peer-reviewed🇪🇺 EuropeJournalBusiness Strategy and the Environment2026#Disclosure InfrastructureDOI
Does Biodiversity Disclosure Influence Firm Value: Evidence From the EU?
Nawazish Mirza, D. Jamali, Monica Violeta Achim +2
This study develops a composite biodiversity disclosure score for EU firms and finds a positive association with firm valuation (Tobin's Q and EV/EBITDA), especially in biodiversity-intensive industries and high-ESG firms. The results sugge…
Peer-reviewedJournalPattimura Proceeding Conference of Science and Technology2026#Disclosure InfrastructureDOI
Mapping readiness for early IFRS S1 and S2 adoption among Indonesia’s carbon-intensive firms
Andi Nurul Azisah, Eksanti Rahmi Ramadhani
This study assesses readiness of carbon-intensive firms in Indonesia for early IFRS S1/S2 adoption using qualitative content analysis of 89 reports. Overall readiness is low; governance and strategy show higher alignment, but risk managemen…
