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-reviewedJournalInternational Journal of Law and Management2026#ESGDOI
Statutory ESG reporting and investment efficiency: evidence using quasi-natural experiment
Desai R.
This study examines the causal effect of mandatory ESG reporting on corporate investment efficiency using a quasi-natural experiment. Findings suggest that ESG disclosure mandates improve capital allocation efficiency, providing empirical e…
Peer-reviewedCNJournalTechnology Analysis and Strategic Management2026#ESGDOI
The effect of ESG rating divergence on enterprise green transformation: evidence from China
Feng P.
This paper empirically analyzes the impact of ESG rating divergence on enterprise green transformation in China. It examines how rating disagreements affect firms' environmental investments and disclosure practices, highlighting the need fo…
Peer-reviewedJournalBusiness Strategy and the Environment2024#TCFDDOI
Climate reporting in the fast lane? The impact of corporate governance on the disclosure of climate-related risks and opportunities
Gebhardt M.
This paper empirically examines how corporate governance affects climate-related disclosure, focusing on board composition and executive incentives as drivers of disclosure quality.
Peer-reviewed🌍 GlobalJournalBritish Accounting Review2025#Disclosure InfrastructureDOI
Mandatory ESG reporting and cross-Listing activities: Worldwide evidence
Chen X.
This study provides worldwide empirical evidence on how mandatory ESG reporting affects firms' cross-listing decisions. It examines the impact of disclosure regulation on capital market outcomes and international capital flows.
Peer-reviewed🌍 GlobalJournalBusiness Strategy and the Environment2024#GreenwashingDOI
Decoupling the climate walk from the climate talk: Evidence from Australia
Morrison L.J.
This paper examines the gap between corporate climate commitments and actual emissions reductions in Australia, providing empirical evidence of greenwashing and highlighting the need for stronger accountability mechanisms.
Peer-reviewed🇪🇺 EuropeJournalWit Transactions on Ecology and the Environment2024#Disclosure InfrastructureDOI
THE CORPORATE SUSTAINABILITY REPORTING DIRECTIVE AND THE EU MEMBER STATES: SEARCHING FOR EFFECTIVENESS IN SOME NATIONAL POLICIES FOR TRANSPOSITION – A COMPARATIVE ANALYSIS
Todeschini S.
This paper comparatively analyzes how EU member states are transposing the Corporate Sustainability Reporting Directive (CSRD) into national law. It evaluates the effectiveness of different national transposition policies and provides insig…
Peer-reviewed🇨🇳 ChinaJournalResearch in International Business and Finance2026#ESGDOI
Does Policy-oriented Corporate Climate Attention Improve Firms’ ESG Performance?
Lin Zheng, Qiguang An, Yingshuang Shi
This study examines whether firms' attention to climate policy improves their ESG performance. Using Chinese firm data, the authors find that policy-oriented climate attention positively correlates with ESG scores, especially in heavily reg…
Peer-reviewedJournalFinance Research Letters2025#ESGDOI
ESG disclosure inconsistency and tail risk
De Jong P.
This paper empirically examines how inconsistency in ESG disclosure affects firms' tail risk (extreme downside risk). Low-quality disclosure may increase market uncertainty and influence risk premiums.
ReportNatural Language Processing for Business and Organizations Research and Innovation2026#AI × ESGDOI
Financial Narrative Intelligence: Natural Language Processing Applications in Earnings Call Analysis, ESG Disclosure Mining, and 10-K Filings
Gera S.
This paper surveys natural language processing (NLP) techniques applied to financial narratives, including earnings calls, ESG disclosures, and 10-K filings. It highlights how NLP can extract material ESG information, detect sentiment, and …
Peer-reviewed🇨🇳 ChinaJournalEnvironmental Research Letters2026#Renewable EnergyDOI
Impacts of aerosol and greenhouse gas mitigation on future solar and wind energy potentials in Eastern China
Lili Ren, Shicheng Yan, Chao Liu +2
Using an Earth system model, this study projects that aerosol reductions under carbon neutrality increase solar energy availability by enhancing surface radiation, while GHG mitigation may decrease wind power density by altering land-sea th…
Peer-reviewed🇪🇺 EuropeJournalInternational Journal of Lean Six Sigma2026#Disclosure InfrastructureDOI
Communicating operational excellence 5.0: evidence from CSRD sustainability disclosures
Sáez-Ortuño L.
This paper empirically analyzes how companies communicate operational excellence 5.0 in their CSRD sustainability disclosures. It reveals trends in disclosure content and implications for transparency, offering practical insights.
Peer-reviewed🇨🇳 ChinaJournalThe International Journal of Life Cycle Assessment2026#Carbon AccountingDOI
Cradle-to-gate life cycle assessment of cosmetic-grade hyaluronic acid in China via microbial fermentation: hotspots and mitigation levers
Junyi Shi, C B Liu, Dehai Yu +1
This study conducts a cradle-to-gate life cycle assessment of cosmetic-grade hyaluronic acid produced via microbial fermentation in China. It identifies environmental hotspots and proposes mitigation levers to reduce impacts.
Peer-reviewed🇨🇳 ChinaJournalCommunications Earth & Environment2026#Energy TransitionDOI
Interdependence and energy uncertainty in China’s carbon- neutral enterprise system
Feng Dong, LI Zhi-cheng, Xu Zhao +4
This paper analyzes the interdependence between low-carbon and high-carbon firms in China using stock return network analysis and a mixed-frequency volatility model. It finds that the two groups cluster separately but became more connected …
Peer-reviewedJournalCogent Business and Management2026#ESGDOI
Does one-share-one-vote accelerate ESG price discovery by easing trading and information frictions?
Al-Tahat S.
This paper investigates whether one-share-one-vote governance accelerates the incorporation of ESG information into stock prices. It explores how reducing trading and information frictions can enhance the linkage between ESG scores and mark…
Peer-reviewedJournalInternational Journal of Disclosure and Governance2026#Disclosure InfrastructureDOI
Investigating climate-related disclosure: bibliometric insights and a critical evaluation of measurement methods
Agustini A.T.
This paper provides a bibliometric analysis of climate-related disclosure literature and critically evaluates measurement methods. It identifies research trends and assesses the validity and challenges of current measurement approaches, off…
Peer-reviewed🇨🇳 ChinaJournalNature Communications2026#Energy TransitionDOI
Warming-driven shifts in global building energy use reshape climate mitigation planning
Mengting Zhu, Mengqi Zhao, Rongqi Zhu +5
Buildings are a major energy-consuming sector, but mitigation scenarios often assume fixed historical climate baselines. This study integrates updated Heating and Cooling Degree Days into a global IAM and finds that ignoring warming trends …
Peer-reviewedJournalBusiness Strategy and the Environment2024#ESGDOI
Does ESG performance impact value and risk-taking by commercial banks? Evidence from emerging market economies
Gangwani M.
This paper empirically examines the impact of ESG performance on the value and risk-taking of commercial banks in emerging market economies. It provides evidence on how ESG factors affect bank financial metrics, offering insights for invest…
Peer-reviewed🇨🇳 ChinaJournalInternational Review of Financial Analysis2026#Energy TransitionDOI
Climate policy risk cascades in China's electrochemical energy storage chain: Evidence from spatiotemporal spillover
Qiang Tu, Ziming Li, Yanran Ma +3
This study investigates the cascading effects of climate policy risks along China's electrochemical energy storage supply chain, using spatiotemporal spillover analysis. It reveals how policy shocks propagate across regions and sectors, pro…
Peer-reviewed🇪🇺 EuropeJournalMeditari Accountancy Research2026#Disclosure InfrastructureDOI
When one size doesn’t fit all: how national standards and scope choices fragment CSRD assurance
Vishnu Nampoothiri M.
This paper analyzes how the implementation of assurance under the Corporate Sustainability Reporting Directive (CSRD) is fragmented due to varying national standards and scope choices. It highlights that inconsistencies across member states…
Peer-reviewed🇨🇳 ChinaJournalScientific Reports2026#Energy TransitionDOI
Digital technology adoption and clean energy transition among rural households in China
Wen Wang, Yi Zhang (9093), Risheng Gao
This study uses micro-survey data from rural Jiangxi, China, to show that digital technology adoption positively correlates with clean energy consumption intensity. Pathways include increased non-farm employment and stronger social capital.…