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 · JournalIlgʻor iqtisodiyot va pedagogik texnologiyalar2026#Disclosure InfrastructureDOI
BARQARORLIK HISOBOTINING ASOSIY MEZONLARI VA XALQARO STANDARTLARI (GRI, IFRS S1/S2, TCFD)
Dilfuza Yakubova
This paper analyzes key sustainability reporting standards: GRI, IFRS S1/S2, and TCFD recommendations. It highlights their roles in assessing long-term sustainability through ESG indicators and managing climate risks. The comparison shows t…
🌍 Global📚 Peer-reviewed · JournalRevista Ambiente Contábil2026#Disclosure InfrastructureDOI
IFRS S2: perspectives of respondents from BRICS regarding the climate-related disclosure standard
Pedro Henrique Godoy Sato, Mariana Pereira Bonfim
This study analyzes comment letters from BRICS countries (Brazil, Russia, India, China, South Africa) on the draft IFRS S2 climate-related disclosure standard by the ISSB. Out of 700 global letters, 43 were from BRICS, with notable particip…
📚 Peer-reviewed · JournalZenodo (CERN European Organization for Nuclear Research)2026#GreenwashingDOI
EXPLAINABLE AI (XAI) FOR DETECTING GREENWASHING: A HYBRID NLP-GOVERNANCE MODEL FOR TRANSPARENT ESG REPORTING
Sayali Girish Patankar
This paper proposes a hybrid governance framework combining Explainable AI (XAI) and Natural Language Processing (NLP) to detect greenwashing in ESG reports. By providing interpretable reasoning for each detection, it aims to enhance transp…
🇪🇺 EuropePreprintPreprints.org2026#ESGDOI
Digitalization, ESG Reporting, and Circular Economy: Accounting Challenges for Women-Led SMEs
Radosveta Krasteva-Hristova, Ива Монева
This study examines how digitalization can reduce the cost and complexity of ESG and circular economy reporting for women-led SMEs within the EU sustainability reporting framework. It identifies four key challenge domains: measurement, valu…
📚 Peer-reviewed · JournalInternational Journal of Engineering Technology and Management Sciences2026#ESGDOI
Stakeholder Information Needs and ESG Report Design: A UserCentered Information Architecture Approach
Wasim Akram, Shabana Khatoon, Dr. Asgar Ali
This paper proposes the User-Centered ESG Information Architecture (UC-ESG-IA) framework to address poor usability of ESG reports. Using a mixed-method study with 312 stakeholders and usability testing on NIFTY-listed companies in India, it…
PreprintZenodo (CERN European Organization for Nuclear Research)2026#AI × ESGDOI
Sustainalyze: AI Powered Transperancy in ESG Reporting
Kunj Modh, Varun Patel, Vivek Devani
This paper presents an AI-powered platform for automated analysis of ESG reports. It uses a Retrieval-Augmented Generation (RAG) approach to extract ESG metrics from text and tables, integrating FinBERT-ESG for classification, ChromaDB for …
PreprintZenodo (CERN European Organization for Nuclear Research)2026#AI × ESGDOI
Sustainalyze: AI Powered Transperancy in ESG Reporting
Kunj Modh, Varun Patel, Vivek Devani
This paper presents ESG Analytics, an AI platform for automated analysis of ESG reports. It uses a Retrieval-Augmented Generation (RAG) approach to extract ESG metrics from text and tables, integrating FinBERT-ESG for classification, Chroma…
🇪🇺 Europe📚 Peer-reviewed · JournalBusiness and Society Review2026#SBT/SBTiDOI
Do Female Directors Promote Science‐Based Emission‐Reduction Targets?
Patrick Velte
This study investigates the impact of board gender diversity on the adoption of science-based emission-reduction targets (SBT). Using panel data from 336 EU firms (2016-2021), it finds that the ratio and critical mass of female directors, f…
📚 Peer-reviewed · Journalمجلة البحوث المالیة والتجاریة2026#TCFDDOI
أثر الإفصاح عن المخاطر المناخية وفقا لإطار TCFD على كفاءة قرارات المستثمرين والتقييم المالي للشركات: دراسة تطبيقية على الشركات المدرجة بالبورصة المصرية
ذكيه إبراهيم محمد نايل
This paper empirically examines the impact of climate risk disclosure under the TCFD framework on the efficiency of investor decisions and financial valuation of companies, using a sample of firms listed on the Egyptian Stock Exchange. Find…
🌍 Global📚 Peer-reviewed · JournalBusiness Strategy and the Environment2026#Disclosure InfrastructureDOI
Why Firms Intend to Adopt ISSB Standards Before Regulation: Evidence From an Emerging Muslim‐Majority Economy
Issam Benhayoun, Khaled Hussainey, Ibtissam Zejjari
This study investigates determinants of Moroccan firms' intention to adopt ISSB reporting framework using diffusion of innovations theory. Analyzing data from 303 accounting professionals via SEM, it finds that religiosity and relative adva…
CNDatasetMendeley Data2026#Carbon PricingDOI
Do Carbon Markets Reallocate Capital?
Wenqi Chai
This paper empirically examines whether carbon pricing policies cause firm-level capital reallocation, focusing on China's emissions trading system. Using firm-level data, it estimates causal effects and provides evidence on the economic im…
📚 Peer-reviewed · JournalFigshare2026#Climate FinanceDOI
Climate finance as a catalyst for peace
Chin‐Hsien Yu, Yingyi Shi, Chi-Chuan Lee +2
This paper analyzes the conflict-mitigating effect of climate finance using panel data from 85 developing countries. It finds that climate finance significantly reduces conflict incidence, especially for resource-related and small-scale con…
🌍 Global📚 Peer-reviewed · JournalFigshare2026#Climate FinanceDOI
Climate finance as a catalyst for peace
Chin‐Hsien Yu, Yingyi Shi, Chi-Chuan Lee +2
This study examines the effect of climate finance on conflict incidence. Using panel data from 85 developing countries (2000-2023), it finds that climate finance significantly reduces conflicts, especially resource-related and small-scale o…
🌍 Global📚 Peer-reviewed · JournalReview of Business and Economics Studies2026#Carbon PricingDOI
The Collision of Climate Narratives and Green Food Production Cost
V. D. Smirnov, I. D. Tyukhmeneva
This paper argues that mass demand for green products requires cost parity with conventional alternatives. It proposes using internal carbon pricing (ICP) as a strategic financial planning tool to integrate future environmental risks into p…
🇺🇸 USA📚 Peer-reviewed · JournalEnvironmental Research Letters2026#Carbon AccountingDOI
Assessing the accuracy of the climate trace global vehicular CO2 emissions
K. R. Gurney, Bilal Aslam, P. Dass
Climate Trace is an AI-based dataset for roadway-scale GHG emissions. This study compares its onroad CO2 emissions estimates for U.S. urban areas with the Vulcan Project's estimates, finding a mean relative difference of 69.9%. Biases in th…
🇨🇳 China📚 Peer-reviewed · JournalEnergy Strategy Reviews2026#Carbon PricingDOI
Crowding out or complementing? Renewable portfolio standards and carbon price-signal dilution in China's ETS pilots
Song Chai, Jin Yang, Lin Tang +3
This study examines how China's Renewable Portfolio Standard (RPS) interacts with its Emissions Trading Scheme (ETS). Using provincial panel data from 1995-2021, it finds that higher RPS quotas dilute carbon price signals by compressing the…
🌍 Global📚 Peer-reviewed · JournalBusiness Strategy and the Environment2026#Scope 3DOI
Achieving Carbon Neutrality: Strategic Pathways to Sustainability and Net Zero in Manufacturing Supply Chains
Vimal K. E. K., K. Sivakumar, Jayakrishna Kandasamy +3
This paper identifies 11 interdependent strategies for achieving carbon neutrality in manufacturing supply chains, grouped into six hierarchical levels. Key strategies include policy development, carbon accounting, collaborative learning, r…
🇨🇳 China📚 Peer-reviewed · JournalSustainability2026#Carbon PricingDOI
From Digital Trade to Climate Gains: How Global Value Chains and Carbon Pricing Drive CO2 Reductions in OECD Economies
Nour A. J. Azam, Yao Liu, Sajal Kabiraj +2
This study uses monthly panel data from 38 OECD economies (2000-2024) to analyze how digital trade and global value chains (GVCs) affect CO2 reductions. It finds a carbon pricing threshold of USD 40/tonne above which emissions drop signific…
🌍 Global📚 Peer-reviewed · JournalZenodo (CERN European Organization for Nuclear Research)2026#Energy TransitionDOI
Africa's Leapfrog Opportunity and Global Implications on Green Industrialisation: How Africa Offers a Blueprint for Inclusive and Sustainable Growth Worldwide
Awuor Ponge, Aisha Adhiambo Awuor
Africa holds 60% of global solar potential and over 30% of transition minerals but contributes only 4% of emissions. This paper analyzes green industrialisation as a transformative development path, leveraging AfCFTA to potentially create 1…
🌍 Global📚 Peer-reviewed · JournalZenodo (CERN European Organization for Nuclear Research)2026#Climate FinanceDOI
Mobilizing Green Finance for Nigeria's Energy Transition: The Role of Fintech and Capital Markets
Kolawole Fatai Hassan. Phd, Kamal Adekunle Adewunmi. Acib
This paper examines the mobilization of green finance for Nigeria's Energy Transition Plan using green bonds and fintech innovations. It finds strong investor demand (Series III oversubscribed by 183%) and potential for fintech-enabled remi…