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.
🌍 GlobalPreprintCivil and Sustainable Urban Engineering2025#ESGDOI
Environmental, Social, and Governance: A Review of Frameworks, Metrics, and Reporting for Sustainable Development
Ahmad Faizal Mohd Yusof, Hasti Widyasamratri
This review article synthesizes the three pillars of ESG (environmental, social, governance) and analyzes why ESG scores differ across rating agencies (MSCI, Sustainalytics, Refinitiv) due to variations in metric selection, weighting, data …
🌍 GlobalPreprintJournal of Economics, Business, and Commerce2025#ESGDOI
The Evolution of ESG and Sustainability Reporting: A Review of Standards, Challenges, and Impacts on Corporate Transparency
Bukola Titilayo Fagbemi, Bright Peter Saah, Augusta Ihuoma Nduka +1
This systematic literature review traces the evolution of ESG reporting from 2000 to 2025, covering frameworks like GRI, SASB, TCFD, IFRS S1/S2, and CSRD/ESRS. It finds that regulatory reforms and investor demand have driven institutionaliz…
🌍 Global📚 Peer-reviewed · JournalComputational Economics2026#Carbon PricingDOI
Forecasting EU Carbon Market Reactions to Geopolitical Risks: An Explainable ML Perspective
Yang Cao, Donglan Zha, Ze He +2
This study uses explainable machine learning to forecast how EU carbon prices react to geopolitical risks, quantifying the impact of geopolitical events on the EU ETS. It provides actionable insights for policymakers and investors in carbon…
CNPreprint2995-56882025#ESGDOI
The Evolution and Future Trajectory of ESG Information Disclosure in China: Building a Harmonized Disclosure System in the Context of Global Integration
CUI XIAOTIAN
This paper analyzes the evolution and future trajectory of ESG information disclosure in China within the context of global integration. It tracks the shift from voluntary environmental reporting to a structured framework with mandatory req…
🌍 GlobalPreprintAdvances in Economics, Management and Political Sciences2025#GreenwashingDOI
Forensic Accounting Approaches to Detecting and Preventing Greenwashing and Data Manipulation in ESG Reporting
Qihan Sun
This paper examines mechanisms of greenwashing and data manipulation in ESG reporting, proposing forensic accounting as a countermeasure. It introduces a multidimensional verification framework integrating blockchain, AI, and satellite moni…
🌍 Global📚 Peer-reviewed · JournalJournal of Contemporary Research in Social Sciences2026#Scope 1/2DOI
Climate governance and emissions change across the global oil and gas value chain
Evgenia Anagnostopoulou
This study examines the link between climate governance mechanisms and short-term GHG emissions changes in the global oil and gas value chain using cross-sectional data from listed firms. Results show that emissions policy stringency and cl…
🌍 GlobalPreprint2025#Carbon PricingDOI
The Carbon Border Adjustment Paradox: Strategic Navigation of Free Trade Agreements Under Unilateral Climate Policy Regimes
geruganti, sudhakar
This paper analyzes the paradox where CBAMs nullify FTA tariff benefits, using the India-UK FTA as a case study. It quantifies the de facto tariff of 20-40% from the UK's carbon price ($66/tCO2) versus India's low explicit price ($8-10/tCO2…
🌍 GlobalPreprintSustainability2025#Scope 3DOI
Carbon Footprint Accounting and Emission Hotspot Identification in an Industrial Plastic Injection Molding Process
Kübra Tümay Ateş, Gamze Arslan, Özge Demirdelen +1
This study develops a comprehensive GHG inventory for a plastic injection molding plant in Turkey, covering all categories (1-6) per ISO 14064-1:2019. Total emissions are 3,922.75 tCO2e, with purchased raw materials and end-of-life stages a…
🌍 Global📚 Peer-reviewed · JournalEnvironmental Research Letters2026#Scope 3DOI
Broadening net-zero strategies to address multiple environmental impacts
Sudhir Yadav, Eve McDonald-Madden, Justine Bell-James
This Perspective argues that net-zero strategies assessed solely through territorial carbon accounts can shift environmental burdens onto biodiversity, water, land, and communities via trade, supply chains, and offsets. It proposes a broade…
🌍 GlobalPreprintCrossref2025#Carbon AccountingDOI
Determinants and Consequences of Corporate Greenhouse Gas Reporting
Thomas Pioch
This dissertation examines corporate GHG reporting through four studies: data quality issues, estimation methods for missing data, effects of mandatory reporting regulations on emissions, and determinants of managers' emission reduction inv…
🌍 GlobalJournalWestern Sydney University ResearchDirect2026#Carbon AccountingDOI
Corporate net zero commitment, strategic sustainability and water management: the role of carbon accounting
Yunqian Bai
This thesis examines the critical role of carbon accounting in measuring, managing, and reporting environmental impacts, focusing on carbon emissions, water usage, and sustainability. Analyzing S&P 500 CDP data (2010-2019), it finds that lo…
🌍 Global📚 Peer-reviewed · JournalCommunications Earth & Environment2026#Carbon PricingDOI
Safeguarding macro-financial stability under carbon pricing and rapid energy transition
Luca E. Fierro, Severin Reissl, Francesco Lamperti +5
This study soft-links an integrated assessment model (WITCH) with a macro-financial agent-based model (DSK) to analyze the macroeconomic and financial impacts of rapid decarbonization driven by carbon pricing. Results show that fast-rising …
CN📚 Peer-reviewed · JournalCarbon Management2026#Carbon PricingDOI
Can carbon emissions trading system promote the financial performance of industrial enterprises?
Lei Zhuang, Rui Chen
This study examines the impact of China's carbon emissions trading system (CETS) on the financial performance of listed industrial enterprises using panel data from 2009-2022. Employing multi-period difference-in-differences, propensity sco…
🌍 GlobalPreprintBusiness Ethics, the Environment & Responsibility2025#green_bondsDOI
Unveiling the Greenium: Factors and Impact of Green Bonds in a Sustainable Finance Landscape
Mariantonietta Intonti, Matteo De Leonardis, Candida Bussoli
This study analyzes 264 international green bonds, revealing a greenium of -57 bps. Key factors include issuer credit ratings, transparency, ICMA compliance, and project type. Transparency reduces greenwashing risk and boosts investor confi…
🌍 Global📚 Peer-reviewed · JournalInternational Journal of Theoretical and Applied Finance2026#Carbon PricingDOI
EMISSION IMPOSSIBLE: BALANCING ENVIRONMENTAL CONCERNS AND ENERGY PRICES
Rene Aid, Maria Arduca, Sara Biagini +1
This paper develops a theoretical framework to analyze how carbon pricing policies affect domestic energy producer prices and quantify the policy-driven price impacts of achieving net-zero emissions. It models energy firms' behavior under e…
🇪🇺 EuropePreprintJournal of Financial Management, Markets and Institutions2025#GreenwashingDOI
Bank green transition or greenwashing? How truly green are perceived the projects financed by green bonds issued by European banks?
Nicholas Apergis, Giuseppina Chesini, Thomas Poufinas
This study analyzes factors affecting yields of green bonds issued by European banks. It finds that ESG scores, Scope 1/2/3 emissions, and alignment with climate-related SDGs have a negative impact on yields, while the green bond label and …
🌍 GlobalPreprint2025#ESGDOI
The Impossible Profession: Sustainable finance's pursuit of profitability and a better world
Azergun, Hikmet Nazli
Based on two years of immersive fieldwork at a leading Norwegian sustainable finance institution, this dissertation reveals three 'impossibilities' that constrain sustainable finance: severe limitations of source data, unresolvable ethical …
🌍 GlobalPreprintCrossref2025#Climate FinanceDOI
Financial Impact of Climate Risk and Green Finance: A Review of Meta-Analyses, Reviews, and Theory
Fernández Salguero, Ricardo Alonzo
This paper synthesizes 22 meta-analyses and reviews on climate risk and green finance, assessing consensus on three areas: impact of climate risk on asset valuation, existence of a green bond premium (greenium), and effects of green finance…
🇪🇺 EuropePreprintCrossref2025#Transition FinanceDOI
Integrating Double Materiality Into the Criteria of European Sustainable Finance Labels
Lévy, Nathalie, Moukoumia, Derick
This paper systematically reviews the integration of double materiality into EU sustainable finance labels (SFDR, CSRD, Taxonomy). It analyzes impact measurement mechanisms such as Principal Adverse Impacts (PAI), green share, and sectoral …
🇪🇺 EuropePreprintEuropean Law Journal2025#Disclosure InfrastructureDOI
Datafying sustainable finance: Efficiency and impact by design
Dirk A. Zetzsche, Marian Unterstell, Ross P. Buckley +1
This paper argues that the EU's Sustainable Finance Strategy is fundamentally a data strategy, requiring datafication across financial, production, and service sectors. It draws lessons from prior datafication in finance and recommends co-d…