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-reviewed🌍 GlobalJournalAsia and the Global Economy2026#Disclosure InfrastructureDOI
Corporate governance and the quality of mandatory sustainability reporting: Comparative evidence from energy companies in Indonesia and Malaysia
Dwi Suhartini, Maheran Zakaria, Rizdina Azmiyanti +2
A comparative study of how corporate governance structures shape the quality of mandatory sustainability reporting among energy companies in Indonesia and Malaysia. It offers empirical evidence from emerging markets adopting mandatory discl…
Peer-reviewedJournalBusiness Strategy and the Environment2026#Disclosure InfrastructureDOI
Beyond Compliance: Governance and Integrated Reporting as Strategic Systems for Corporate Sustainability
Saumya, Mohammad Subhan, Afzalur Rahman +1
Using a PVAR-GMM model on 100 NSE-listed Indian firms (2013–2025), this study tests whether corporate governance and integrated reporting form a dynamic causal system. It finds significant bidirectional relationships: board independence and…
Peer-reviewedJournalEnvironmental Impact Assessment Review2022#Disclosure InfrastructureDOI
Reducing carbon emissions in aquaculture: Using Carbon Disclosures to identify unbalanced mitigation strategies
Hammer A.J.
This study analyzes carbon disclosures from aquaculture firms to show that mitigation efforts are unevenly distributed, leaving strategies unbalanced. It demonstrates how disclosure data can be used to evaluate the gap between reported emis…
Peer-reviewed🌍 GlobalJournalInternational Review of Financial Analysis2021#Disclosure InfrastructureDOI
International variations in ESG disclosure – Do cross-listed companies care more?
Yu E.P.y.
This paper examines international variation in ESG disclosure, asking whether cross-listed firms disclose more than domestically listed peers. It empirically tests whether exposure to multiple capital markets and regulatory regimes raises d…
Peer-reviewedJournalMAKSIMUM2026#Disclosure InfrastructureDOI
GHG Emission Volume, Carbon Disclosure Quality on Firm Value: The Moderating Role of Institutional Ownership
(著者不明)
Using 65 firm-year observations from 13 Indonesian-listed energy firms (2020-2024), this study examines how GHG emissions and carbon disclosure quality affect firm value, with institutional ownership as moderator. Emissions show a negative …
Peer-reviewed🌍 GlobalJournalBusiness Strategy & Development2026#Disclosure InfrastructureDOI
Climate Risk and Modern Slavery: Preliminary Evidence on the Role of Economic Freedom and Power Distance in Corporate Disclosure
(著者不明)
Using 2018–2023 panel data on listed firms in Indonesia and Malaysia, this study tests the link between climate risk (carbon emissions, waste) and modern slavery disclosure (MSD). GLS random-effects estimation finds no significant associati…
Peer-reviewed🇪🇺 EuropeJournalSustainability2026#Disclosure InfrastructureDOI
Bridging the ESG Governance Maturity Gap in Western Balkan Banking: EU Regulatory Pressure, Assurance Gaps and a Blockchain-Enabled Transition Framework
(著者不明)
This study manually codes 55 banks across 11 European countries to compare ESG governance maturity under CSRD/ESRS. EU-core and Croatian banks reach the highest maturity, while Western Balkan banks cluster at partial integration with no loc…
Peer-reviewedJournalFìnansi Ukraïni2026#Disclosure InfrastructureDOI
Evolution of theoretical approaches to sustainability reporting in the context of the digitalization of accounting processes
(著者不明)
This paper systematizes the evolution of theoretical approaches to sustainability reporting into eight stages, arguing the current phase is a 'digital integration approach' that unifies financial and non-financial data via ERP, Big Data, AI…
Peer-reviewed🇺🇸 USAJournalJournal of Accounting Literature2026#Disclosure InfrastructureDOI
Corporate life cycle and sustainability disclosure in 10-K filings: average signaling, local legitimacy
(著者不明)
Using textual analysis of 10-K filings from US listed firms (2009-2019), this study examines how firm life-cycle stages shape sustainability disclosure. Mature firms disclose more, consistent with signaling theory, while growth-stage firms …
Peer-reviewedCNJournalSustainability Switzerland2023#Disclosure InfrastructureDOI
The Feasibility of Constructing a Greenhouse Gas Emission Assessment System in China and Its Legislative Path
Zhao S.
This paper examines how China could build a greenhouse gas emission assessment system and what legislative path would institutionalize it. Without an abstract, details are unclear, but it appears to address the design of emission measuremen…
Peer-reviewedJournalKASTA Jurnal Ilmu Sosial Agama Budaya dan Terapan2026#Disclosure InfrastructureDOI
The Effect of Sustainability Reporting on Firm Value with Cost of Capital as a Mediating Variable (Study on Manufacturing Companies Listed on The Indonesia Stock Exchange 2020-2024)
Evi Bintang Marlina Hutapea, Sofie
Using panel regression and Sobel tests on Indonesian-listed manufacturers (2020-2024), this study finds sustainability reporting significantly raises firm value and lowers cost of capital. Cost of capital significantly mediates the reportin…
Peer-reviewed🌍 GlobalJournalChallenges in Sustainability2026#Disclosure InfrastructureDOI
Board Governance and Sustainability Disclosure Quality in Integrated Reports: Evidence From the Johannesburg Stock Exchange Integrated Reporting Awards
Tatenda Nharo, Oliver Takawira, Kudzai Matiashe
This study empirically examines how board governance attributes shape the quality of sustainability disclosure in integrated reports, using evidence from the Johannesburg Stock Exchange Integrated Reporting Awards. It links governance struc…
Peer-reviewed🌍 GlobalJournalBusiness Strategy and the Environment2026#Disclosure InfrastructureDOI
The Trade‐Off Between Sustainability Reporting Quality and Corporate Investment Activity: Does Political Stability Matter?
Daniel Aghanya, Ved Dilip Beloskar, Nikhil Sapre +1
Using 3,647 firms from G7 and BRICS, this study examines how sustainability reporting quality (SRQ) affects corporate investment intensity and inefficiency, moderated by political stability. Higher SRQ reduces overall investment and worsens…
Peer-reviewed🇪🇺 EuropeJournalCorporate Social Responsibility and Environmental Management2026#Disclosure InfrastructureDOI
Stakeholder Divergence in Sustainability Materiality Assessments: Evidence From a European Corporate Group Under the Corporate Sustainability Reporting Directive
Agnieszka Szulc‐Obłoza, Dominik Śliwicki, Monika Pietkiewicz +2
This study compares 15 stakeholder groups' ESG perceptions with management's financial materiality assessment in a European corporate group under CSRD. Intergroup differences appeared for selected environmental and social issues, while gove…
Peer-reviewed🇪🇺 EuropeJournalManagement Decision2026#Disclosure InfrastructureDOI
Sailing through crises: sustainability reporting in the cruise industry
Silvia Solimene, Nathalie Colasanti, Carmela Gulluscio +1
This study examines how corporate legitimacy drives impression management in post-crisis sustainability reporting. Using longitudinal qualitative content analysis of Carnival Corporation's reports after the Costa Concordia disaster (2012–20…
Peer-reviewed🇪🇺 EuropeJournalCorporate Social Responsibility and Environmental Management2026#Disclosure InfrastructureDOI
Sustainability Reporting in the Digital Era: Digitalization, Corporate Disclosure, and Emerging Research Trends
Valentina Minutiello, Baschieri Luca, Patrizia Tettamanzi
A bibliometric and structured literature review of 148 peer-reviewed articles maps how digitalization reshapes sustainability reporting. It identifies six interrelated clusters and shows digitalization's dual role: boosting transparency, ef…
PreprintZenodo2026#Disclosure InfrastructureDOI
Sustainability-First Distributed Ledger Systems: Six Reference Designs and a Shared SFC Engineering Profile
Besleaga, Andrei Nicolae
Six distributed-ledger designs spanning supply-chain certification, healthcare, paperless billing, recycling, telecom/EV roaming, and carbon-credit MRV. A shared Sustainability-First Consensus (SFC) profile encodes sustainability as verifia…
PreprintZenodo2026#Disclosure InfrastructureDOI
МЕХАНИЗМЫ ГАРМОНИЗАЦИИ ЭКОЛОГИЧЕСКОГО УЧЕТА И ОТЧЕТНОСТИ В МЕЖДУНАРОДНОЙ ПРАКТИКЕ
Жиенбаева, Айсанем
This paper analyzes mechanisms for harmonizing environmental accounting and reporting internationally, comparing IFRS S1/S2, GRI, ESRS, SASB, and TCFD. It finds that aligned approaches enhance comparability and information quality, offering…
Peer-reviewed🇪🇺 EuropeJournalCircular Economy and Sustainability2026#Disclosure InfrastructureDOI
From Disclosure to Accountability: Stakeholder Comprehensibility in European Retail and Consumer Goods Sustainability Reporting
Jonathan A. Boyd
This paper examines the comprehensibility of sustainability reports by European retail and consumer goods companies, aiming to enhance disclosure quality and accountability. It likely highlights barriers such as complexity and jargon, advoc…
Peer-reviewedJournalJournal of Risk and Financial Management2023#Disclosure InfrastructureDOI
Fintech Data Infrastructure for ESG Disclosure Compliance
Duran R.E.
This paper discusses fintech data infrastructure designed to support ESG disclosure compliance, aiming to streamline data collection, integration, and reporting processes to ease regulatory adherence. Specific methodologies and case studies…
