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.
🇺🇸 USAPreprintEPRA International Journal of Multidisciplinary Research (IJMR)2025#ESGDOI
A COMPARISON OF REGULATORY COMPLIANCE FRAMEWORKS (DJSI, GRESB, SEC) AND THEIR INFLUENCE ON SUSTAINABILITY PRACTICES IN THE U.S
null Yvonne Makafui Cudjoe-Mensah, null Isaac Tei Addison
This literature review compares DJSI, GRESB, and SEC climate-risk rules and their influence on U.S. corporate sustainability practices. It finds complementary roles: voluntary benchmarks encourage best practices while SEC mandates enforce t…
🇪🇺 EuropePreprintProblems of Theory and Methodology of Accounting, Control and Analysis2025#ESGDOI
Managerial dimension of ESG reporting: conceptual foundations of integration into the corporate accounting system
O.V. Oliinyk, V.M. Ivanytskyi
This paper explores the managerial dimension of integrating ESG reporting into corporate accounting systems. Building on the EU CSRD, it develops a conceptual model combining institutional signaling, integrated reporting, the SEA-framework,…
🌍 GlobalPreprintBusiness Strategy and the Environment2025#ESGDOI
Bridging the ESG Credibility Gap: The Role of Institutional Investors in Mitigating ESG Decoupling
Catarina Cepêda, Albertina Paula Monteiro, Beatriz Aibar‐Guzmán
This study examines the impact of institutional ownership on ESG decoupling—the gap between ESG disclosure and actual performance—using an international sample of 3,465 firms from 2009 to 2023. It finds that long-term institutional investor…
🌍 GlobalPreprintInternational Review of Financial Analysis2025#ESGDOI
Stakeholders and regulatory pressure on ESG disclosure
Bolognesi, Enrica, Burchi, Alberto, Goodell, John W. +1
Analyzing European and US listed firms from 2012-2020, this study examines how stakeholder pressure affects ESG transparency under voluntary vs. mandatory disclosure regimes. In Europe, mandatory regulation (EU Non-Financial Reporting Direc…
🌍 GlobalPreprintCrossref2025#ESGDOI
Sustainability and Integration of ESG Reporting
Sandra Tenorio-Salgueiro, Milagros Vivel-Búa, Rubén Lado-Sestayo +1
This paper reviews major regulatory frameworks and sustainability reporting standards, including ISSB's IFRS S1 and S2, CSRD/ESRS, and GRI, highlighting the lack of harmonization. It discusses challenges for companies, investors, and regula…
🌍 GlobalPreprintCivil and Sustainable Urban Engineering2025#ESGDOI
Environmental, Social, and Governance: A Review of Frameworks, Metrics, and Reporting for Sustainable Development
Ahmad Faizal Mohd Yusof, Hasti Widyasamratri
This review article synthesizes the three pillars of ESG (environmental, social, governance) and analyzes why ESG scores differ across rating agencies (MSCI, Sustainalytics, Refinitiv) due to variations in metric selection, weighting, data …
🌍 GlobalPreprintJournal of Economics, Business, and Commerce2025#ESGDOI
The Evolution of ESG and Sustainability Reporting: A Review of Standards, Challenges, and Impacts on Corporate Transparency
Bukola Titilayo Fagbemi, Bright Peter Saah, Augusta Ihuoma Nduka +1
This systematic literature review traces the evolution of ESG reporting from 2000 to 2025, covering frameworks like GRI, SASB, TCFD, IFRS S1/S2, and CSRD/ESRS. It finds that regulatory reforms and investor demand have driven institutionaliz…
CNPreprint2995-56882025#ESGDOI
The Evolution and Future Trajectory of ESG Information Disclosure in China: Building a Harmonized Disclosure System in the Context of Global Integration
CUI XIAOTIAN
This paper analyzes the evolution and future trajectory of ESG information disclosure in China within the context of global integration. It tracks the shift from voluntary environmental reporting to a structured framework with mandatory req…
🌍 GlobalPreprint2025#ESGDOI
The Impossible Profession: Sustainable finance's pursuit of profitability and a better world
Azergun, Hikmet Nazli
Based on two years of immersive fieldwork at a leading Norwegian sustainable finance institution, this dissertation reveals three 'impossibilities' that constrain sustainable finance: severe limitations of source data, unresolvable ethical …
🌍 GlobalPreprintarXiv2026#ESG
Optimal incentive scheme for ESG disclosure
Imen Ben Tahar, Dylan Possamaï, Xiaolu Tan
This paper characterizes optimal incentive schemes for ESG disclosure in a continuous-time principal-agent setting. A risk-averse principal contracts with heterogeneous agents whose disclosure signals correlate with a traded climate risk fa…