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.
🌍 Global📚 Peer-reviewed · JournalAmerican Journal of Applied Research and AI2026#AI × ESGDOI
Machine Learning in Corporate Financial Sustainability: A Critical Evaluation of Models Bias and Outcomes
Z. Baharom
This critical review examines machine learning (ML) in corporate financial sustainability (CFS), highlighting risks of automated greenwashing and reinforced inequalities in ESG scoring and predictive analytics. It proposes a four-pillar fra…
🌍 GlobalConferenceProceedings of the 19th Conference of the European Chapter of the Association for Computational Linguistics (Volume 3: System Demonstrations)2026#ESGDOI
CLARIESG: An End-to-End System for ESG Analysis over Complex Tables in Corporate Reports
Marta Santacroce, M. Contalbo, Sara Pederzoli +4
This paper presents CLARIESG, an end-to-end system for extracting and analyzing ESG information from complex tables in sustainability reports. It combines robust table extraction with structured prompting for unit normalization and cross-do…
🌍 Global📚 Peer-reviewed · JournalGlobal Policy2026#ESGDOI
The Weaponization of ESG Infrastructures and the Future of Green Finance
Annika Stenström
This paper analyzes the weaponization of ESG infrastructures (reporting standards, investment practices, regulation) amid growing anti-ESG backlash. Contrasting recent cases in the EU and US—such as attempts to scale back sustainability rep…
🇪🇺 Europe📚 Peer-reviewed · JournalNotitia2026#Disclosure InfrastructureDOI
Korporativno Izvještavanje o Održivosti u Kontekstu Regulatornih Prilagodbi i Prijelaznih Izuzeća / Corporate Sustainability Reporting in the Context of Regulatory Adjustments and Transitional Exemptions
Tomislav Radoš
This paper analyzes the postponements and transitional exemptions under the EU CSRD, examining how regulatory amendments balance sustainability transition goals with competitiveness. Using ESG rating results for 2025 and ESG Academy outcome…
🌍 Global📚 Peer-reviewed · JournalSocial Science Research Network2026#ESGDOI
Systematic Risk Embedded in Negative ESG Incidents
Soohun Kim, Jiyeon Seo, Aaron Yoon
This paper examines how negative ESG incidents increase firms' downside beta using RepRisk data. The effect is stronger for severe and novel incidents and after the Paris Agreement and SASB disclosure guidance. Findings suggest ESG contribu…
🌍 Global📚 Peer-reviewed · JournalInternational Review of Economics & Finance2026#Carbon PricingDOI
From “Lemon markets" to digital trust: How blockchain reshapes carbon trading and incentivizes cleaner production— evidence from agent-based simulation and global case studies
Lei Lei, Fei Xue, Jinxin Zhang +2
This paper uses agent-based simulation and global case studies to examine how blockchain can address the 'lemon market' problem in carbon trading, improving market efficiency and transparency, and incentivizing cleaner production through di…
🇪🇺 Europe📚 Peer-reviewed · JournalSustainability2026#Carbon AccountingDOI
Sustainability Assessment of Industrialised and Conventional Renovation Pathways for Public Housing: Operational and Embodied Carbon Trade-Offs in a Stock-Level Study in the Comunitat Valenciana (Spain)
Cristina Jareño-Escudero, Eva Lucas-Segarra, Joan Romero-Clausell +2
This study compares five industrialised retrofit kits and five conventional renovation scenarios for a public housing stock in Spain, assessing trade-offs between operational and embodied carbon. It uses carbon payback and cumulative emissi…
🇨🇳 China📚 Peer-reviewed · JournalInterdisciplinary Humanities and Communication Studies2026#Carbon PricingDOI
The Impact of the EU Carbon Border Adjustment Mechanism (CBAM) on Global Trade Order and Legal Challenges: A Case Study of Malaysia
Ziyou Li
This paper analyzes the impact of the EU's Carbon Border Adjustment Mechanism (CBAM) on global trade order, using Malaysia as a case study. CBAM increases export costs for products like steel and palm oil, reducing competitiveness but accel…
🌍 Global📚 Peer-reviewed · JournalInternational Journal of Production Economics2026#Transition FinanceDOI
Supplier financing for green transformation: When trade credit fails and energy performance contracts succeed under carbon regulation
Ruxia Lyu, Zhitang Li, Reza Zanjirani Farahani
This paper analyzes supplier financing mechanisms for green transformation under carbon regulation. It shows that when traditional trade credit fails, energy performance contracts (EPC) succeed. Provides new insights for corporate decarboni…
🇨🇳 China📚 Peer-reviewed · JournalRenewable Energy2026#HydrogenDOI
Uncertainty-aware multi-timescale optimization of an integrated cooling, heating, electricity, and hydrogen system with demand response and carbon trading
Hao Wang, Mingjie Huang, Li You +5
This paper proposes a multi-timescale optimization framework for an integrated cooling, heating, electricity, and hydrogen system. It incorporates uncertainty, demand response, and carbon trading to simultaneously reduce costs and emissions…
🌍 Global📚 Peer-reviewed · JournalJournal of Sustainable Economies2026#ESGDOI
ESG Metrics in Climate Risk Reporting: An Ethical Review of Corporate Responses to Net-Zero Targets
Shaji Thomas
This paper systematically reviews ethical challenges in ESG-based climate risk reporting and corporate net-zero commitments using the PRISMA framework. It identifies three main issues: reliability of carbon disclosures, alignment of ESG met…
🌍 Global📚 Peer-reviewed · JournalManagement of environmental quality2026#ESGDOI
Can ESG and green innovation investments contribute to reach carbon emission efficiency and enhance sustainable firm valuation
Ayse Hyusein, M. Seraj
This study examines the impact of ESG disclosure and green innovation on carbon emission efficiency (CEE) and firm valuation in energy-intensive and heavy-polluting industries. Using data from the London Stock Exchange Group Asset 4 Databas…
🇨🇳 China📚 Peer-reviewed · JournalApplied Economics Letters2026#Carbon PricingDOI
The unintended consequences of climate policy: how carbon trading affects intra-firm income inequality
Zhenfeng Guo, Fathin Faizah Said, SF Low
This paper empirically examines the impact of carbon trading on intra-firm income inequality, suggesting that climate policies may inadvertently exacerbate social inequalities and highlighting the need for equitable policy design.
🌍 Global📚 Peer-reviewed · JournalBusiness Strategy and the Environment2026#ESGDOI
Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector
Alva Marasigan, M. Houqe, Warwick J. Stent +1
This study examines drivers of sustainability reporting quality (QSR) in the electricity sector using two dimensions: relevance and reliability. Using S&P Global Top 250 data, it finds that sustainability performance, GRI adoption, and inst…
🌍 Global📚 Peer-reviewed · JournalZenodo (CERN European Organization for Nuclear Research)2026#PolicyDOI
Determinants of Carbon Dioxide (CO₂) Emissions in High-Emitting G20 Member Countries: The Roles of Manufacturing, Trade Openness, and Urban Population
Novita Dwi Anggraini, Toto Gunarto, Asih Murwiati
This study analyzes determinants of CO2 emissions in high-emitting G20 countries using panel data from 2004–2023. Fixed effects regression shows that trade openness, urban population, and manufacturing all have significant positive effects …
🇪🇺 Europe📚 Peer-reviewed · JournalRomanian Economic Journal2026#Disclosure InfrastructureDOI
Redefining Sustainability Reporting in the EU: Insights from the CSRD, ESRS, and the EU Omnibus Simplification Package
Nikolina Dečman
This paper analyzes the latest changes in the EU sustainability reporting system, focusing on the CSRD and ESRS, and how the Omnibus Simplification Package proposes to simplify procedures, extend deadlines, and focus mandatory reporting on …
🌍 Global📚 Peer-reviewed · JournalInternational Journal of Advanced Technology and Social Sciences2026#GreenwashingDOI
Greenfraud as a New Governance Challenge: Unraveling Deviance in Sustainability Reporting
Septarina Prita Dania Sofianti
This paper defines 'green fraud' as deliberate manipulation or concealment of sustainability information. Through a literature review, it identifies forms (exaggerated green claims, emission data discrepancies) and causes (weak verification…
🌍 Global📚 Peer-reviewed · JournalSpringer Link (Chiba Institute of Technology)2026#Carbon AccountingDOI
Quantifying carbon emissions: Scope 1 (direct), 2 (indirect), and 3 (life-cycle)
Valerie Livina, Hannah Cheales-Norman, Marc Coleman +5
This paper analyzes carbon emissions across Scopes 1, 2, and 3 from a measurement science perspective, presenting case studies. It highlights challenges in uncertainty quantification, especially for Scope 2, and proposes a systematic approa…
🌍 Global📚 Peer-reviewed · Journal2026#Transition FinanceDOI
Environmental Finance Instruments Designed to Finance Abatement of Greenhouse Gas (GHG) Emissions and Manage Transition Risk
Akorede K. Oluwo
This paper systematically categorizes environmental finance instruments aimed at GHG abatement and transition risk management, including green bonds, transition bonds, and carbon credits. It analyzes their features and case studies from fir…
🌍 Global📚 Peer-reviewed · JournalZenodo (CERN European Organization for Nuclear Research)2026#green_financeDOI
A METHODOLOGICAL FRAMEWORK FOR BANKING INNOVATION: LINKING EXPECTED CREDIT LOSS MODELLING, ESMS-BASED ESG SCREENING, DIGITAL LENDING TRANSFORMATION, AND GREEN FINANCE REPORTING
Shirinova Shohsanam Sobir kizi
This paper proposes an integrated framework for banking innovation that links expected credit loss measurement under IFRS 9, ESG-based credit screening, digital lending, and green finance reporting. Using implementation evidence from select…