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-reviewedJournalSustainability Switzerland2026#GreenwashingDOI
Words in Action, Governance in Effect: Will Green Finance Reform and Innovation Policies Lead to “Greenwashing” in Enterprises?
Gan T.
This paper examines whether green finance reform and innovation policies inadvertently lead to corporate greenwashing. It analyzes the mechanisms through which policies may encourage deceptive environmental claims and emphasizes the role of…
Peer-reviewedJournalBusiness Strategy and the Environment2026#GreenwashingDOI
Green Talk, Costly Walk: The Financial Cost of Greenwashing
Taddeo S.
This paper analyzes the financial costs of greenwashing for firms, revealing how false environmental claims damage investor trust, increase cost of capital, and create reputational risks.
Peer-reviewedJournalEconomic Analysis and Policy2025#GreenwashingDOI
Environmental regulations and the greenwashing of corporate ESG reports
Fang C.
This paper examines the impact of environmental regulations on greenwashing in corporate ESG reports, focusing on how stricter regulations may curb misleading sustainability claims.
Preprint🇪🇺 EuropearXiv2026#Greenwashing
Same Firms, Different Verdicts: ESG Rating Choice and the Measurement of Greenwashing
Praveen Kumar Ashok Kumar, Rafał Sieradzki
This paper measures the Disclosure-Performance Gap (DPG) to quantify greenwashing at the firm level. Analyzing 200 large European firms, it finds that flagship index membership widens the gap, while renewable energy use and environmental ca…
Peer-reviewed🌍 GlobalJournalJournal of Risk and Financial Management2026#GreenwashingDOI
The Impact of ESG Compliance and Greenwashing Risk on the Value of Companies Listed on the Bucharest Stock Exchange
Ioana Andrioaia, Veronica Grosu, Svetlana Mihaila +1
This study analyzes the relationship between ESG reporting quality, greenwashing risk (proxied from reported information), and market value of 25 companies listed on the Bucharest Stock Exchange from 2020-2024. Using content analysis and po…
Peer-reviewedJournalTechnology and Society2026#GreenwashingDOI
Who is lifting the green veil? Climate physical risks and supply chain spillovers of corporate carbon greenwashing
Yun Zhong, Han Yan, Ziqian Xia
This study analyzes corporate carbon greenwashing through climate physical risks and supply chain spillovers. It clarifies how greenwashing causes emission concealment cascades across supply chains and proposes detection methods.
Peer-reviewedCNJournalFrontiers in Environmental Science2026#GreenwashingDOI
How climate risk shapes corporate greenwashing: the role of supply chain disruption and digital governance
Fubing Fang, Yihan Shao, Huiling Zheng +2
This study uses panel data from Chinese A-share listed firms (2010-2024) to show that climate risk is positively associated with corporate greenwashing (the gap between environmental disclosure and substantive green action). Supply chain di…
Peer-reviewed🌍 GlobalJournalSustainability2026#GreenwashingDOI
Sustainability in E-Commerce: The Importance of Transparency in the Supply Chain
Patrizia Gazzola, E. Pavione, Giovanni D’Adamo
This study analyzes the relationship between environmental performance, transparency, and economic outcomes through case studies of seven e-commerce companies. It finds a significant gap between declared sustainability commitments and actua…
Peer-reviewedJournalLeadership & Organization Development Journal2026#GreenwashingDOI
The role of “nice” high power distance when embedding sustainability: large Australian finance organisation case study
C. Burns
This qualitative study of a large Australian finance organization reveals that despite espoused egalitarian values, high power distance and 'nice' norms suppress subordinate voice, enabling greenwashing and hindering sustainability embeddin…
Peer-reviewedJournalJournal of Financial Regulation2026#GreenwashingDOI
Credit Substitution in Sustainable Finance: An Achilles Heel?
Gözlügöl A.A.
This paper critiques credit substitution in sustainable finance, suggesting that green bonds may merely replace conventional debt rather than funding new green projects, undermining environmental additionality. It highlights a critical flaw…
Peer-reviewed🇺🇸 USAJournalManagerial Finance2026#GreenwashingDOI
Do CEOs’ political views shape climate commitments? Evidence from emissions pledges
Lisa Anderson, L. Emily Hickman
This paper investigates whether CEO political orientation affects the quality and transparency of corporate climate pledges. Using data from 2015-2023, it finds that Republican-leaning CEOs' firms have less ambitious and less transparent pl…
Peer-reviewedJournalInternational Journal of Law and Management2025#GreenwashingDOI
Green disclosure regulations: navigating greenwashing in Islamic finance services
Kharisma D.B.
This paper examines greenwashing in Islamic finance services and the role of green disclosure regulations in addressing it, analyzing whether regulations are effective and highlighting unique challenges in Islamic finance.
Peer-reviewed🌍 GlobalJournalZenodo (CERN European Organization for Nuclear Research)2026#GreenwashingDOI
The jurisprudence of the African Court and the East African Court in protecting Indigenous land: An assessment of the Ogiek and Serengeti Cases in the Context of Forced Evictions Driven by Carbon Credits Associated with Green Grabbing
Laetitia Nabintu wa Nciko
This paper compares the African Court and the East African Court of Justice (EACJ) rulings on forced evictions linked to carbon credit projects (green grabbing). It argues the EACJ offers more effective remedies by integrating procedural an…
Peer-reviewedJournalQuality and Quantity2025#GreenwashingDOI
Beyond the green façade: building a framework to deter ESG greenwashing
Asif M.
This paper proposes a framework to detect and deter ESG greenwashing, enhancing the credibility of corporate sustainability disclosures and enabling investors and regulators to assess genuine sustainability performance.
Peer-reviewedJournalManagerial and Decision Economics2026#GreenwashingDOI
Impression Management in Climate Disclosures and Corporate Credit Availability
Yan X.
This paper analyzes impression management in corporate climate disclosures and its effect on credit availability, examining how strategic presentation of climate information influences lenders' decisions and borrowing costs.
Peer-reviewedJournalInternational Review of Management and Marketing2026#GreenwashingDOI
Antecedents of Pentagon Fraud against Sustainability Reporting and Behavioral Organization as Intervening
Sutrisno Sutrisno, Syahril Djaddang, S. Suratno
This study analyzes antecedents of fraud in ESG reporting in Indonesian higher education institutions using Pentagon Fraud Theory (pressure, opportunity, rationalization, competence, arrogance). Organizational behavior mediates effects; pre…
Peer-reviewedJournalJurnal Ekonomi Bisnis Antartika2026#GreenwashingDOI
Peran ESG Disclosure Dalam Menekan Manajemen Laba Perusahaan Sawit
Afriani Pravitasari, Finarsih Septria, Dorit Hartini
This study examines the effect of ESG disclosure and capital structure on earnings management in Indonesian palm oil companies from 2022-2024. Panel data regression reveals that ESG disclosure does not significantly affect earnings manageme…
Peer-reviewedJournalJurnal Akuntansi2026#GreenwashingDOI
Legitimacy Strategies: SDG Disclosure, Earnings Management, and Accounting Changes in Indonesian Banking
E. Santoso, A. Yusup, N. Triani
This study examines the relationship between SDG disclosure and earnings management in Indonesian banks. Using content analysis of GRI-based reports and loan loss provisions as a proxy for earnings management, it finds a positive associatio…
Peer-reviewed🌍 GlobalJournalGlobalization and Health2026#GreenwashingDOI
Capitalising (on) industrial epidemics: examining the influence of the ‘Big Three’ asset managers on corporate governance in key health-harming commodity industries
Benjamin Wood, Scott Slater, Sharon Friel +3
This paper examines the influence of BlackRock, Vanguard, and State Street on corporate governance in health-harming commodity industries. Analysis of voting at 2024 shareholder meetings shows they overwhelmingly opposed social/environmenta…
Peer-reviewedJournalEnvironmental, Social, Governance and Sustainable Business2026#GreenwashingDOI
Sustainability accounting and the philosophy of Baudrillard and Foucault: The movement from representation to disciplinary power
Bima Rafly Fachrezzi
This paper critically examines sustainability accounting through Baudrillard and Foucault. It argues that ESG disclosures function as simulacra that obscure environmental realities and as a disciplinary technology normalizing corporate beha…