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-reviewedJournalAsia Pacific Journal of Marketing and Logistics2026#GreenwashingDOI
From talk to walk: supply chain risk and corporate greenwashing
Cheng C.
This paper examines how supply chain risk exposure influences corporate greenwashing behavior. The title suggests a focus on the gap between corporate talk and actual walk, likely analyzing whether firms with higher supply chain risks are m…
Peer-reviewedJournalInternational Journal For Multidisciplinary Research2026#GreenwashingDOI
Greenwashing Perception and Its Impact on Sustainable Investment Decision-Making Among Retail Investors in Maharashtra: A Post-BRSR Analysis
L. S, Safdar D, Pooja V +1
This paper examines how greenwashing perception deters retail ESG investment in Maharashtra, India, and whether BRSR awareness moderates this effect. Based on secondary data, it finds that greenwashing fear reduces investment intention and …
Peer-reviewedCNJournalCorporate Social Responsibility and Environmental Management2026#GreenwashingDOI
Can Industry‐Specific Information Disclosure Guidelines Alleviate Corporate Greenwashing?
Chang Liu, Xinyu Wang, Anna Warchlewska +2
This study examines the impact of industry-specific information disclosure guidelines (IIDGs) on corporate greenwashing using a sample of listed firms in China from 2008 to 2023. Employing a staggered DID model, it finds that greenwashing s…
Peer-reviewedCNJournalJournal of Economics and Law2026#GreenwashingDOI
Carbon Trading Policy, Mild Greenwashing, and Financial Risk: Evidence from Chinese A-Share Listed Companies
Yiran Feng
Using panel data of Chinese A-share listed companies (2013-2023) and a DID approach, this paper finds that carbon trading policy significantly increases greenwashing behavior, yet has no significant impact on traditional financial indicator…
PreprintSSRN#Greenwashing
The Impact of Greenwashing on Financial Reporting and Accounting ...
(著者不明)
This paper examines the impact of greenwashing on corporate financial reporting and accounting practices. While specific details are unavailable, it likely addresses challenges related to disclosure credibility and auditing.
Peer-reviewedJournalGolden Ratio of Auditing Research2026#GreenwashingDOI
Planet and People Representations in PT Unilever Indonesia's Sustainability Report: A Semiotic Analysis
Nurhikmah Dewi Anugrah, Aunneke J Paembonan, Zuhalwah Yuliah Ilham +2
This study analyzes how Planet and People dimensions are represented in PT Unilever Indonesia's 2025 Sustainability Report using Roland Barthes's semiotics, exploring implications for green accounting. Using interpretive qualitative methods…
Peer-reviewedJournalJournal of Accounting and Financial Management2026#GreenwashingDOI
The Role of Independent Audit in Controlling Greenwashing Risk in ESG Information: An Analytical Framework and Policy Implications for Vietnam’s Capital Market
Le Thi Thu Huyen
This paper addresses greenwashing risk in ESG disclosure, where voluntary assurance creates gaps between reported and actual performance. Through qualitative analysis, it links independent audit mechanisms to forms of greenwashing, arguing …
Peer-reviewedJournalJurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan2026#GreenwashingDOI
AUDIT COMMITTEE CAPABILITY, INDEPENDENT COMMISSIONERS, AND FINANCIAL PERFORMANCE: DOES CORPORATE GREENWASHING IMPAIR OVERSIGHT QUALITY?
Moh. Ubaidillah
This study examines the impact of independent directors and audit committee capability on financial performance (ROA), and the moderating role of corporate greenwashing (ESG decoupling), using 250 firm-year observations from 50 Indonesian c…
CNJournalZenodo (CERN European Organization for Nuclear Research)2026#GreenwashingDOI
The Deterrent Effect of Carbon Emissions Trading on Corporate Greenwashing—Evidence from a Double-Difference Analysis Based on the Deviation Between ESG Scores and Ratings
Wang Hongwei
This paper examines whether carbon emissions trading (ETS) deters corporate greenwashing, using the deviation between ESG scores and ratings as a proxy. A double-difference analysis on Chinese firms shows that ETS implementation significant…
Preprint🌍 GlobalZenodo2026#GreenwashingDOI
Taking Off the Green Mask: a Bibliometric Review of Esg Disclosures, Greenwashing Measurement, and Market Consequences
Oprescu, Robert-Daniel, Eugenia, Busmachiu, APOSTU, Iulia Maria +1
This paper presents a bibliometric review of ESG disclosure and greenwashing literature, analyzing 4,162 articles from Scopus using VOSviewer. It maps research trends from 2015 to 2026, identifying four clusters: ESG governance and reportin…
Peer-reviewedJournalEnvironmental Science and Policy2023#GreenwashingDOI
“Our burgers eat carbon”: Investigating the discourses of corporate net-zero commitments
Christiansen K.L.
This paper critically examines the discourses surrounding corporate net-zero commitments, focusing on how phrases like 'burgers that eat carbon' may contribute to greenwashing. It reveals the rhetoric behind corporate sustainability claims …
Preprint2026#GreenwashingDOI
WILL THE REAL ESG ACCOUNTABILITY PLEASE STAND UP?
Shukla, Aditya
Using the IPL Green Dot Ball Pledge as a case study, this blog analyzes the legal vacuum around ESG accountability in India, highlighting greenwashing practices. It critiques India's weak disclosure framework, lack of enforcement, and fragm…
PreprintZenodo2026#GreenwashingDOI
INDONESIAN GREEN TAXONOMY AND SUSTAINABLE FINANCING GOVERNANCE: A LEGAL ANALYSIS OF THE SUSTAINABILITY REPORT OF BANK SYARIAH INDONESIA LIMITED COMPANY
Hidayah Ken Kinasih, Wardah Yuspin
This study develops integrated compliance parameters based on Indonesia's Green Taxonomy, POJK 51/2017, IFRS S1/S2, and Maqashid Syariah to assess greenwashing risk in Islamic banks. Analyzing Bank Syariah Indonesia's sustainability report,…
Peer-reviewed🇪🇺 EuropeJournalJournal of Sustainable Finance and Investment2023#GreenwashingDOI
It’s the news, stupid! The relationship between news attention, literacy, trust, greenwashing perceptions, and sustainable finance investment in Switzerland
Strauß N.
This study examines how news attention, financial literacy, trust, and greenwashing perceptions influence sustainable finance investment among Swiss individual investors. It highlights the role of media and trust in shaping investment behav…
Peer-reviewed🇺🇸 USAJournalJournal of Hospital Medicine2024#GreenwashingDOI
Lessons from patient safety to accelerate healthcare decarbonization
Hardeep Singh, Emily Senay, Jodi D. Sherman
The healthcare sector contributes ~4.6% of global GHG emissions, with US healthcare responsible for a fifth. This paper applies lessons from the patient safety movement—transparency, accountability, data verification—to healthcare decarboni…
Preprint🇺🇸 USACrossref2026#GreenwashingDOI
Greenwashing and Tax Avoidance
Heng Zhao, Olayinka Moses, Muhammad Nurul Houqe +1
This study examines whether greenwashing (divergence between ESG disclosure and realized performance) is associated with aggressive tax avoidance, using a panel of S&P 500 non-financial firms from 2002-2022. Constructing a Greenwashing Inde…
Preprint🌍 GlobalBusiness Strategy and the Environment2025#GreenwashingDOI
The Influence of External Contextual and Firm‐Specific Stakeholder Voices on Banks' Greenwashing: Effective Monitoring or an Incentive to Deceive?
Giuliana Birindelli, Aline Miazza, Vera Palea +1
This paper examines how external stakeholder voices, categorized as contextual (regulations, country climate performance, public attention) and firm-specific (ESG ratings, analyst coverage), influence banks' greenwashing. Using panel data f…
Peer-reviewedCNJournalFinance Research Letters2025#GreenwashingDOI
Green bond and greenwashing: New insights from Chinese firms
Li Y.
This study empirically analyzes the relationship between green bond issuance and greenwashing among Chinese firms, examining whether green labels align with actual environmental performance. It offers new insights into issuer behavior and d…
Peer-reviewed🇪🇺 EuropeJournalCorporate Social Responsibility and Environmental Management2026#GreenwashingDOI
Is the
EU
Sustainable Finance Disclosure Regulation (
SFDR
) an Opportunity or a Boundary for European Thematic Mutual Funds? A Difference‐in‐Differences Approach
Mercedes Alda
Using difference-in-differences, this study examines whether EU SFDR Article 8/9 classifications distinguish European thematic funds from non-ESG funds. Results show no significant differences in performance or flows after SFDR, and limited…
Peer-reviewed🌍 GlobalJournalJurnal Relevansi : Ekonomi, Manajemen dan Bisnis2026#GreenwashingDOI
Global Trends In Greenwashing Research Within Sustainability Reporting: A Bibliometric Analysis (2008–2026)
Miftha Pasha Alfallah, Agrianti Komalasari, Liza Alvia
This bibliometric study of 174 Scopus-indexed articles (2008–2026) maps the evolution of greenwashing research in sustainability reporting. It finds exponential growth since 2023, a shift toward ESG-related transparency and disclosure, and …