GX Research Hub · English
GX & Decarbonization Research
This page provides an English interface to the gxceed GX paper corpus. The corpus aggregates papers from 14 contributing 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 for Quality Research2026#Disclosure InfrastructureDOI
STATISTICAL ANALYSIS TO MEASURE THE ROLE OF ACCOUNTING DISCLOSURE ON CARBON NEUTRALITY IN THE RELATIONSHIP BETWEEN AUDIT COMMITTEES AND FINANCIAL REPORTING QUALITY
Moustafa Zaki
This study statistically examines how accounting disclosure on carbon neutrality shapes the link between audit committee characteristics and financial reporting quality. It highlights the interaction between governance mechanisms and sustai…
Peer-reviewed🌍 GlobalJournalRisks2026#Disclosure InfrastructureDOI
Expected Credit Losses and Risk Disclosure in Financial Asset Reporting by Non-Financial Companies
Kiril Luchkov, Nadya Velinova-Sokolova, Vanya Ivanova
An integrated framework links IFRS 9 classification, expected credit loss (ECL) recognition, and IFRS 7 risk disclosure for non-financial entities in one sequential procedure. Applied to 2024 annual reports of ten large non-financial firms,…
Peer-reviewed🌍 GlobalJournalAbacus. A Journal of Accounting and Business Studies2026#Disclosure InfrastructureDOI
A Primer on Blue Accounting and Finance
Wen-Xue Wang, Zi-Jun Ding, Tom Smith +1
This paper conceptually examines how blue accounting and blue finance interact to support sustainable ocean-based development. Reviewing the UN Sustainable Blue Economy Finance Principles, financial instruments, and cases, it argues that bl…
Peer-reviewedJournalNLDIMSR Innovision Journal of Management Research2026#Disclosure InfrastructureDOI
Corporate Responsibility, Visibility Aand Accountability: Bridging ESG Disclosure and Enforcement in Contemporary Governance
Rupali Gupta, Vijayashri Gurme
A conceptual study analyzing how corporate responsibility, visibility, and accountability interact, drawing on Stakeholder, Agency, Legitimacy, Institutional, and Triple Bottom Line theories. Using India's BRR and BRSR regimes, it identifie…
Peer-reviewedJournalApplied and Computational Engineering2026#Disclosure InfrastructureDOI
Investor Attention Misallocation Induced by Carbon Intensity Disclosure of Crypto Assets
Ying Zhou
Using CoinGecko market data, Google Trends, and energy/carbon estimates for major crypto assets (2019–2025), this study tests whether carbon intensity disclosure reshapes investor attention. High-carbon assets draw stronger abnormal search …
Peer-reviewed🇨🇳 ChinaJournalFinance research letters2026#Disclosure InfrastructureDOI
The quality of corporate carbon information disclosure and investment efficiency
Qinglan Ding, Lei Sun
Using 8,899 firm-year observations from eight carbon-intensive sectors in China (2014–2024), this study builds a text-mining carbon disclosure index from CSR reports. Higher disclosure quality significantly curbs overinvestment and improves…
Peer-reviewed🌍 GlobalJournalEKONOMISTI2026#Disclosure InfrastructureDOI
ESG Reporting Assurance in Georgia: Regulatory Environment, Audit Sector Readiness and Challenges
Medea Zurabishvili
This paper examines the regulatory environment, audit-sector readiness, and practical challenges for ESG reporting assurance in Georgia. It offers a case study of how assurance infrastructure for ESG disclosure is emerging in an emerging ma…
Peer-reviewed🌍 GlobalJournalJournal of Accounting & Organizational Change2026#Disclosure InfrastructureDOI
Cross framework alignment in mandatory ESG reporting: evidence from integrated reporting and SASB quality
Felipe Zúñiga, Roxana Pincheira, María Gatica +1
Using 290 firm-years (2022–2023) under Chile's mandatory dual regime (NCG 461), this study builds framework-anchored quality indices for Integrated Reporting and SASB. IR and SASB quality are only weakly correlated with an insignificant int…
Preprint🌍 GlobalZenodo2026#Disclosure InfrastructureDOI
THE EVOLUTION OF GLOBAL FINANCIAL REPORTING: STRATEGIC IMPLICATIONS OF IFRS INTEGRATION IN 2026
Azizov, Mirodil, Boltaboyev, SH.SH.
This article examines the shift to IFRS 18 and the ISSB's push for global sustainability disclosure standards, alongside the principles- vs rules-based debate. Using Uzbekistan as an emerging-market case, it combines accounting and institut…
Peer-reviewedJournalBiblioteca Digital Universidad de Cartagena2026#Disclosure InfrastructureDOI
Critical and Ethical reflection on the social value of sustainability reports
Luz Pájaro Rodríguez, Eliud Palomino Prens
This conceptual paper critically examines the social value and moral content of sustainability reports. Drawing on Kantian ethics, it argues that disclosure driven by hidden corporate motives lacks moral content, and that weak participation…
Preprint🇨🇳 ChinaZenodo (CERN European Organization for Nuclear Research)2026#Disclosure InfrastructureDOI
Beyond carbon disclosure: making product footprints matter at exchange
Shujie Sun, Jiaqi Lu
This Perspective proposes Carbon Footprint Credit (CFC), a transferable access unit denominated per kg CO2e, requiring eligible purchases of raw materials, intermediates and final products to transfer units equal to quantity times verified …
Peer-reviewed🇪🇺 EuropeJournalEuropean Journal of Risk Regulation2026#Disclosure InfrastructureDOI
Nuclear Energy and Fossil Gas: Fit as a Sustainable Investment? A Review of Case T-625/22 Austria v Commission on Taxonomy Alignment of Certain Nuclear and Fossil Gas Activities
Liebrich Hiemstra
The EU General Court dismissed Austria's challenge to the Complementary Climate Delegated Act, which classifies certain nuclear and fossil gas activities as taxonomy-eligible transitional activities. The ruling confirms these may qualify as…
Peer-reviewed🌍 GlobalJournalJournal of International Accounting, Taxation and Information Systems2026#Disclosure InfrastructureDOI
Sustainability Accounting Compliance Under IFRS S2: Carbon Emission Disclosure in Public Enterprises Across Three Regulatory Phases, A Systematic Literature Review
Widyaningsih Azizah, Eka Sudarmaji
This systematic review synthesizes 154 studies on how public enterprises comply with IFRS S2 carbon disclosure across voluntary, mandatory, and early-enforcement phases. It finds larger, state-affiliated firms in jurisdictions with pre-exis…
Peer-reviewed🌍 GlobalJournalSustainability2026#Disclosure InfrastructureDOI
From Sustainability Reporting to Strategic Management: Case-Based Application of the MISE Governance Architecture Using Double Materiality and a BSC–GRI Dashboard
Jasmín Herrera-De La Barrera, Yuliana Vanesa Puerta Cruz, Jorge Hochstetter +1
This study develops MISE, a design-oriented governance architecture coupling double materiality, strategic ESG programs, governed KPIs, documentary evidence, and a BSC–GRI dashboard. In a Colombian industrial single case, KPIs expanded from…
Peer-reviewed🇪🇺 EuropeJournalSustainability2026#Disclosure InfrastructureDOI
Data-Centre Sustainability Reporting Under EU Law: Confidentiality, Operator Publication, and Access to Information
Ahmed M. Bamashmoos
EU Delegated Regulation 2024/1364 Art. 5(5) classifies individual data-centre reports as confidential, creating uncertainty where operator publication, the aggregated database, and access-to-information routes overlap. Through doctrinal ana…
Peer-reviewed🇪🇺 EuropeJournalSustainability2026#Disclosure InfrastructureDOI
The Adoption of the Corporate Sustainability Reporting Directive by the EU Banking Sector: An Empirical Investigation
Nicola Fiore, Stefano Marciano, Giuseppe Scandurra +1
This study empirically assesses how far the sustainability disclosure of the 20 largest EU banks aligns with integrated reporting principles, as a proxy for voluntary disclosure quality under CSRD. Consistency is generally high but varies w…
Peer-reviewedJournalFrontiers in Sustainability2026#Disclosure InfrastructureDOI
Sustainability reporting frameworks and environmental disclosure coverage in the Indian infrastructure industry: an empirical comparison of GRI and BRSR
Susmita Bhowmick, Amit B. Mahindrakar
This study compares GRI and BRSR environmental disclosures across five Indian infrastructure firms using content analysis and an Environmental Disclosure Index for FY2024-25. It finds strong convergence in environmental standards but also f…
Peer-reviewed🌍 GlobalJournalCorporate Social Responsibility and Environmental Management2026#Disclosure InfrastructureDOI
IFRS S2 Climate‐Related Metrics Disclosure: The Role of Sustainability Committee, External Assurance, and National Human Development
Eko Putri Setiani, Fuad Rakhman
This study examines how sustainability committees, external assurance, and national human development drive IFRS S2-aligned climate-related metrics disclosure, conceptualized as 'hard' quantitative disclosure. Using HLM on 61,174 firm-year …
Peer-reviewed🇪🇺 EuropeJournalAccounting in Europe2026#Disclosure InfrastructureDOI
Stakeholder Participation in the IAASB’s Standard-Setting Process: ISSA 5000, General Requirements for Sustainability Assurance Engagements
Anschi De Wolf, Heidi Vander Bauwhede, Philippe Van Cauwenberge +1
Drawing on rational choice theory, this study analyzes participation frequency, intensity, and tone extremity across interest groups and regions in the IAASB's public consultation on ISSA 5000. The process is dominated by accounting-profess…
Peer-reviewed🇪🇺 EuropeJournalSustainability2026#Disclosure InfrastructureDOI
When Energy Data Becomes Institutional Reality: Blockchain-Secured Digital Twins, Certification, and Accountability in Sustainable Urban Infrastructure
Javad Vasheghani Farahani, Tan Gürpinar
This conceptual study proposes the Automated Constitution Model (ACM), explaining how blockchain-secured energy digital twins move beyond data verification to automatically constitute institutional outcomes such as renewable energy certific…
