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.
PreprintManagement & Sustainability: An Arab Review2026#ESGDOI
Environmental, social, and governance disclosure in the Middle East and North Africa region: trends, insights, and future research agenda
Richard Yeaw Chong Seow, Nejla Ould Daoud Ellili
This systematic review of 213 articles on ESG disclosure in the MENA region reveals increasing emphasis following regional reforms (e.g., Saudi Vision 2030, UAE Green Economy Strategy), but uneven reporting, especially in non-GCC countries.…
Preprint🌍 Global2026#ESGDOI
ESG Regulation and Directors' Duties: A Comparative Assessment of Governance Frameworks in the EU, UK, and UAE
Jitheesh Thilak, Devika Ramachandran, Sagee Geetha Sethu +1
This article compares ESG regulation and directors' fiduciary duties in the EU, UK, and UAE. It finds a fragmented landscape: EU prescriptive disclosure/due diligence, UK principles-based, UAE market-led. The divergence creates legal uncert…
Preprint🌍 GlobalSustainability2026#ESGDOI
A Standardized Approach to Environmental, Social, and Governance Ratings for Business Strategy: Enhancing Corporate Sustainability Assessment
Francesca Grassetti, Daniele Marazzina
This study proposes a standardized ESG rating methodology integrating GRI standards and SDGs, using only public data with missing data handling. Applied to European and US financial and manufacturing firms, it offers a transparent, reproduc…
Preprint🌍 GlobalCrossref2026#ESGDOI
Sustainability Reporting and ESG Disclosure in the Airline Industry: A Scoping Review
Nesma Hassan, Amr ElAlfy, K. Gülnaz Bülbül +2
This scoping review analyzes sustainability reporting and ESG disclosure practices in the airline industry based on literature from 2018-2024. The Global Reporting Initiative (GRI) is the dominant framework, with airlines in Europe and Nort…
PreprintCrossref2026#Climate RiskDOI
Corporate Climate Adaptation Disclosures: Components and Priorities
Heeseob Lee, Kyungho Lee, Taedong Lee
This study develops a corporate climate adaptation disclosure framework with dimensions of vulnerability and adaptive capacity, and uses AHP to prioritize components among 30 South Korean ESG practitioners. Findings highlight physical/trans…
PreprintRevista de Educação e Pesquisa em Contabilidade (REPeC)2025#Supply ChainDOI
Vital Industry: Supplier Selection, Monitoring, and Reporting Based on Sustainability Standards
Alison Martins Meurer, Antonio Nadson Mascarenhas Souza
This teaching case is designed for undergraduate and graduate courses to develop skills in supplier selection, monitoring, and reporting based on sustainability standards (IFRS S1/S2, GRI). It encourages critical reflection on ESG performan…
Preprint🌍 GlobalOblik i finansi2026#Disclosure InfrastructureDOI
Consequences of the Introduction of Mandatory Sustainability Reporting: A Critical Review of International Practice
Serhii Ostapchuk, Lesia Voliak
This critical review examines the socio-economic consequences of mandatory sustainability reporting across countries, highlighting the EU's CSRD. It finds mostly positive long-term effects such as improved transparency and investor percepti…
PreprintOikonomia : Journal of Management Economics and Accounting2026#ESGDOI
ESG as a Field of Power: The Relationship Between Strategic Management and Accounting Practices
Adrian Eka Darma Serang
This study examines ESG as a field of power, exploring how strategic management decisions are translated and represented through accounting practices to construct organizational legitimacy. Using a qualitative interpretive case study, it re…
Preprint🌍 GlobalInternational Journal of Innovative Research in Engineering & Multidisciplinary Physical Sciences2025#ESGDOI
A Study on ESG-Driven Sustainable Finance For Enhanced Societal Value Creation
Jagannayaki K, Lavanya P
This paper systematically reviews ESG integration in financial decision-making, evaluating how ESG criteria contribute to societal value creation. It identifies challenges such as lack of standardization, greenwashing, and rating divergence…
Preprint2026#ESGDOI
Building Credibility in Vietnam's ESG Disclosures: Assurance Trends and Institutional Gaps
Ngoc Hung Tran, Thi Bich Ngoc Phan
This study examines how Vietnam-listed firms build credibility in ESG disclosures via external assurance. Analyzing sustainability reports from 2020-2025, it finds improved alignment with GRI and UN SDGs among large firms but limited third-…
Preprint🌍 GlobalCrossref2026#ESGDOI
Strategic Paths to Sustainability: A GRI-Based Comparative Analysis of Enerjisa, E.ON, and Enel in the Energy Sector
yunus furuncu
This study comparatively analyzes three energy firms (Enerjisa, E.ON, Enel) using GRI-aligned sustainability reports and external ESG ratings. It reveals differentiated sustainability maturity stages consistent with the S-curve hypothesis: …
PreprintCrossref2025#Disclosure InfrastructureDOI
PADV – ESG Behavioral Data Verification Methodology White Paper (v3.0)
Anderson Yu
PADV defines a standardized methodology to convert real-world participation into verifiable behavioral data. It aligns with ESG disclosure requirements (GRI, IFRS, COSO, QS Sustainability, Scope 3) and serves as a pre-audit data governance …
Preprint🇺🇸 USAMeditari Accountancy Research2025#ESGDOI
Do sustainability standards improve the information environment? Evidence from the influence of SASB standards on disagreement among ESG rating agencies
Steven F. Cahan, Li Chen, Yixin Wei
This study examines the impact of SASB sustainability standards on ESG rating disagreement. Contrary to expectations, the introduction of SASB standards increased disagreement among rating agencies, primarily due to differences in weighting…
Preprint🌍 GlobalNepal Journal of Multidisciplinary Research2025#ESGDOI
Behavioral Determinants of Investor Decisions in ESG Investment Flows: Emerging Trends and New Developments
Janga Bahadur Hamal, Dilli Raj Sharma, Arjun Kumar Niroula +2
This paper conducts a bibliometric review of ESG investment behavior from 2010-2025 using Scopus data. It identifies four major themes: portfolio construction, sustainability policy and disclosure, market flows, and corporate impact. The st…
PreprintCNHighlights in Business, Economics and Management2025#ESGDOI
Implications for China's Path under the European Union Environmental, Social and Governance Regulatory Framework
Chenyan Tu
This paper analyzes the EU's ESG regulatory framework, focusing on CSRD and Document 2024R3005, to derive implications for China's ESG system. Through comparative analysis, it highlights three key measures for China: regulatory coordination…
Preprint🌍 GlobalCrossref2026#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…
PreprintJurnal Ekonomi, Akuntansi, dan Perpajakan2026#ESGDOI
Pengaruh Sustainability Reporting terhadap Nilai Perusahaan Pertambangan di Indonesia: Systematic Literature Review dengan Pendekatan PRISMA 2020
null Syifa Aristawati, null Erlyna Tri Rohmiatun
This systematic literature review examines the relationship between sustainability reporting (SR) and firm value in Indonesian mining companies. Following PRISMA 2020, 11 studies from 2018-2025 were analyzed. Most find a positive effect of …
Preprint🌍 GlobalRevista ft2025#ESGDOI
ESG nas Empresas: Panorama Internacional e Contexto Brasileiro
Mayara Costa
This article reviews the integration of ESG criteria into corporate management in the US, Europe, and Brazil up to 2022. Europe leads in mandatory disclosure, while the US relies on investor and market pressure. Brazil has made progress wit…
PreprintCNSustainability2025#AI × ESGDOI
Using Generative Artificial Intelligence to Evaluate the Quality of Chinese Environmental Information Disclosure in Chemical Firms
Yun Zhu, Qinghan Chen, Ma Zhong
This study proposes a framework for evaluating environmental information disclosure quality (EIDQ) of chemical firms, using a generative AI (DeepSeek-V3.2) scoring system. Analyzing 190 ESG reports from 38 Chinese chemical firms (2020-2024)…
🌍 GlobalJournalNavigating an Evolving Sustainable Built Environment2026#Energy EfficiencyDOI
International case studies of net zero and climate resilience
Mei Ren, Rachel Waggett
Chapter 7 presents international case studies on transformative sustainability in the built environment across five regions, covering adaptive reuse, circular economy, climate resilience, net zero energy/water, and community wellbeing. Exam…