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-reviewed · JournalWorld Bank Research Observer2024#Carbon PricingDOI
Measuring Total Carbon Pricing
Agnolucci P.
This paper proposes and examines methodologies for measuring total carbon pricing, aggregating explicit carbon taxes, emissions trading, and implicit carbon prices. It clarifies the concept of total carbon price, providing a framework for c…
ReportRipple Effects of Environmental Policies Economic Financial and Institutional Perspectives2026#Carbon PricingDOI
Carbon Pricing, Capital Reallocation, and Financial Stability: A Sustainability Accounting Perspective on Market Signals and Climate-Related Risks
Rismawati R.
This paper explores the impact of carbon pricing on capital reallocation and financial stability from a sustainability accounting perspective. It analyzes how carbon prices as market signals are integrated into risk management by financial …
🌍 Global📚 Peer-reviewed · JournalAccounting Auditing and Accountability Journal2025#Disclosure InfrastructureDOI
Confronting sustainability grand challenges: how do standard-setters shape sustainability reporting standards and accountability practices?
Carungu J.
This paper examines the role of standard-setters in shaping sustainability reporting standards and accountability practices. It explores how these bodies address grand sustainability challenges through standard-setting processes.
📚 Peer-reviewed · JournalHeritage and Sustainable Development2026#ESGDOI
The role of environmental reporting in shaping the sustainable development strategy of oil companies
Zinetullina Z.
This paper analyzes the influence of environmental reporting on the sustainable development strategies of oil companies. It examines how reporting content shapes strategic direction and suggests potential for improving transparency and acco…
📚 Peer-reviewed · JournalInternational 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…
CN📚 Peer-reviewed · JournalTechnology 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-reviewed · JournalBusiness 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.
🇨🇳 China📚 Peer-reviewed · JournalEnvironmental Impact Assessment Review2026#Carbon PricingDOI
Carbon price under heterogeneous policy scenarios: Formation mechanisms, modeling, and applications
C Liu, Dongyang Pan, Wenhui Chen +1
This paper analyzes the formation mechanisms of carbon prices under heterogeneous policy scenarios, discussing modeling approaches and applications.
🌍 Global📚 Peer-reviewed · JournalBritish 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.
🌍 Global📚 Peer-reviewed · JournalBusiness 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.
🇨🇳 China📚 Peer-reviewed · JournalSustainable Development2026#Climate RiskDOI
Impact of Physical Climate Risk on Corporate Environmental Action: Global Evidence From Listed Firms
Haiyan Lu, Yingzi Li, Wei Qiang
This paper empirically analyzes how physical climate risk affects corporate carbon emission reduction actions. Using global data, it finds that exposed firms reduce emissions and adopt environmental innovation and asset-lightening strategie…
🇪🇺 Europe📚 Peer-reviewed · JournalWit 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…
🇨🇳 China📚 Peer-reviewed · JournalResearch 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-reviewed · JournalFinance 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 …
🇨🇳 China📚 Peer-reviewed · JournalEnvironmental 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…
🇪🇺 Europe📚 Peer-reviewed · JournalInternational 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.
🇨🇳 China📚 Peer-reviewed · JournalThe 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.
🇨🇳 China📚 Peer-reviewed · JournalCommunications 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-reviewed · JournalCogent 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…