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.
🌍 GlobalPreprintCrossref2026#GreenwashingDOI
<p>Learning the Language of Risk: A Critical Analysis of ‘Symbolic’ Sustainability Reporting in the Nigerian Banking Industry (2019–2023)</p>
Chinonso Victor Anidiobi
This paper critically analyzes symbolic sustainability reporting in Nigerian banks (2019-2023) using a new ESG Salience Index (ESI) to measure decoupling between philanthropy rhetoric and risk discourse. Findings show rhetorical fluency (UB…
PreprintAmerican Journal of Economic and Management Business (AJEMB)2025#GreenwashingDOI
Exploration of the Potential of Greenwashing in the Sustainability Report of Cement Companies in Indonesia
Nurul Widiana Amin, I Putu Sudana, I Gusti Ayu Nyoman Budiasih +1
This study examines greenwashing potential in sustainability reports of four Indonesian cement companies using legitimacy theory. Through content analysis comparing reports and media coverage, it finds all companies exhibit greenwashing: ma…
CNPreprintJournal of Management and Planning Research2025#GreenwashingDOI
How China’s Environmental Protection Tax Shapes ESG Greenwashing in High-Pollution Firms
Feng Gu, Jingze Du, Xinyi Gao
This study treats China's 2018 Environmental Protection Tax Law as an external policy shock and uses a DID design to examine its effect on ESG greenwashing in high-pollution firms. The tax significantly reduces greenwashing by increasing an…
PreprintIndo-Fintech Intellectuals: Journal of Economics and Business2025#GreenwashingDOI
GREENWASHING PERUSAHAAN DI INDONESIA: STUDI LITERATUR PERIODE 2015–2025
Darlin Aulia
This literature review examines greenwashing practices among Indonesian companies from 2015 to 2025, focusing on accounting, sustainability reporting, and public policy. It finds that greenwashing often takes the form of symbolic, selective…
🇪🇺 EuropePreprint2026#GreenwashingDOI
An examination of the relationship between long-term CSR commitment and greenwashing
Papadopoulos, Ioannis
This thesis examines the relationship between long-term CSR commitment and greenwashing, focusing on the moderating role of corporate governance (board function, structure, compensation). Using an unbalanced panel of EU firms in environment…
🇪🇺 EuropePreprint2026#GreenwashingDOI
Mirror or Membrane? Semantic Information, Collateral, and the Limits of Green Finance
alessandro maresca
This paper critically examines the informational framing of sustainable finance, arguing that financial viability (V1) and biophysical viability (V2) are semantically misaligned. Using Eurosystem collateral eligibility as a case, it shows t…
📚 Peer-reviewed · JournalFinance Research Letters2026#GreenwashingDOI
Impression Management in ESG Reporting: A Visual Salience Approach to Benchmarking ESG Commitment Shortfalls
Yaou Zhou, Yuyun Zhong, Yunsen Wang +1
This paper proposes a novel approach using visual salience in ESG reports to benchmark shortfalls in corporate ESG commitments. From an impression management perspective, it analyzes how visual elements in reports relate to actual performan…
📚 Peer-reviewed · JournalFinance Research Letters2026#GreenwashingDOI
Can Green Finance Foster Corporate Environmental Performance or Induce Strategic Greenwashing?
Yingjia Liu, Longfeng Liu, Shurui Li
This study examines whether green finance genuinely improves corporate environmental performance or merely encourages strategic greenwashing. Using empirical analysis, it distinguishes between authentic environmental improvements and superf…
🇪🇺 Europe📚 Peer-reviewed · JournalJournal of East-West Business2026#GreenwashingDOI
Beliefs, Efficacy, and Credibility: Predicting Consumer Responses to Corporate Greenhouse Gas and Air-Quality Claims in the Czech Republic
Ivan Balogh, Mohit Srivastava, Natálie Bruder Badie +1
This paper models consumer responses to corporate greenhouse gas and air quality claims in the Czech Republic. It examines how beliefs, efficacy, and credibility predict reactions, offering insights for greenwashing prevention and transpare…
📚 Peer-reviewed · JournalHumanities and Social Sciences Communications2025#GreenwashingDOI
To label or not? A choice experiment testing whether labelled green bonds matter to retail investors
Saravade V.
This study uses a choice experiment to examine whether retail investors value labeled green bonds differently from unlabeled bonds. It tests the signaling effect of green labels and potential greenwashing concerns. Findings provide insights…
📚 Peer-reviewed · JournalBorsa Istanbul Review2026#GreenwashingDOI
From disclosure to distortion: How strategic ESG disclosure shapes green innovation bubbles
Li M.
This paper examines how strategic ESG disclosure may create bubbles in green innovation, distorting actual environmental performance. It warns against the decoupling of disclosure quality from substantive improvement.
📚 Peer-reviewed · JournalProduction and Operations Management2025#GreenwashingDOI
Are Firms Voluntarily Disclosing Emissions Greener?
Shi Y.
This paper empirically examines whether firms that voluntarily disclose greenhouse gas emissions are actually greener (i.e., have lower emissions intensity) or whether disclosure is a form of greenwashing. Findings provide insights into the…
📚 Peer-reviewed · JournalProblems and Perspectives in Management2025#GreenwashingDOI
Greenwashing strategy in ESG disclosure: The mediating role of information quality in creating shared value
Saraswati E.
This paper analyzes greenwashing strategies in ESG disclosure, examining the mediating role of information quality in creating shared value. It theoretically discusses how improved disclosure transparency affects corporate value.
🇪🇺 EuropePreprintUniform Law Review2025#GreenwashingDOI
Green loans and mortgages: harmonizing sustainability and real estate in the EU
Casalini, Lucio
This article examines the role of green finance in real estate and construction, focusing on green mortgages and retail loans. Analyzing EU legislation, EBA recommendations, and ECJ judgments, it finds existing legal instruments sufficient …
🌍 GlobalPreprintInternational Journal of Sustainable Business, Management and Accounting2025#GreenwashingDOI
Corporate Governance Disclosure and Corporate Governance Regulation: The Role of Investor Perceptions Towards Greenwashing
Porkas Sojuangon Lubis, Enika Diana Batubara, Chee Ann Lim
This literature review examines how corporate governance disclosure and environmental regulations shape investor perceptions of greenwashing. It finds that despite formal ESG regulations, enforcement gaps and inconsistent standards allow gr…
🇪🇺 EuropePreprintRisks2025#GreenwashingDOI
Public Funding, ESG Strategies, and the Risk of Greenwashing: Evidence from Greek Financial and Public Institutions
Kyriaki Efthalitsidou, Vasileios Kanavas, Paschalis Kagias +1
This study analyzes the relationship between public ESG funding, disclosure quality, and organizational efficiency in Greek financial and public institutions. It finds that symbolic compliance is prevalent, and that technical efficiency is …
🇪🇺 EuropePreprintBusiness Strategy and the Environment2025#GreenwashingDOI
Sustainability Reporting and Performance: Do Italian Companies Manage Their Narratives in Mandatory Settings?
Maria Chiara Demartini, Sara Trucco, Valentina Beretta
This paper examines the association between the tone of nonfinancial disclosure (NFD) and firms' nonfinancial performance in mandatory settings, focusing on Italian listed firms after the EU's NFRD. Analyzing reports from 2017-2023 using co…
PreprintAmkop Management Accounting Review (AMAR)2025#GreenwashingDOI
Symbolic Interaction in Live Shopping: Consumption Ethics and Green Marketing from a Sustainability Accounting Perspective
Miftahul Jannah, Fitriani Fitriani, Alimuddin Alimuddin +1
This study examines how symbolic interactions in live shopping shape consumer perceptions of product value and green claims. It finds that sustainability labels often lack factual support, increasing greenwashing risk, and highlights a para…
🌍 GlobalPreprintEnergy Research & Social Science2025#GreenwashingDOI
How are oil and gas firms integrating carbon dioxide removal into their climate strategies?
Lamb, William F., Low, Sean, Gordon, Leo Michael +1
Analyzing 2024 reports from 12 OGCI oil and gas firms, this study finds that while all maintain net-zero targets, their plans for scaling carbon dioxide removal (CDR) are vague and project-focused. Afforestation/reforestation as nature-base…
📚 Peer-reviewed · JournalFrontiers in Sustainable Food Systems2026#GreenwashingDOI
Climate goals in ruminant agriculture: the complicated science of goal setting
L. R. Thompson, C. M. Salisbury, M. Beck
This paper discusses the complexity of corporate climate goal setting in ruminant livestock production. While goal setting helps improve social license, concerns about greenwashing and lack of producer awareness pose challenges. The authors…