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.
🌍 GlobalJournalWestern Sydney University ResearchDirect2026#TCFDDOI
Climate scenario analysis in corporate strategy: drivers of adoption and implications for carbon assurance
Stefan Simić
This study uses CDP data (2017–2022) to examine the adoption drivers of climate scenario analysis, with a focus on gender diversity at board, management, and employee levels. It further investigates the impact of scenario analysis on carbon…
🌍 GlobalPreprintSSRN#TCFD
Mandatory Corporate Carbon Disclosures and the Path to Net Zero
(著者不明)
This paper argues that mandatory corporate carbon disclosures are essential for the transition to a net zero economy. They provide the information policymakers and asset managers need to manage carbon transition risk, and potentially offer …
🌍 GlobalPreprintSSRN#TCFD
Institutional Investors, Climate Disclosure, and Carbon Emissions ...
(著者不明)
This paper empirically analyzes why institutional investors request climate-related disclosures and whether these requests lead to actual reductions in corporate carbon emissions. It identifies conditions under which investor engagement dri…
🌍 GlobalPreprintSSRN#TCFD
The Determinants and Performance Effects of Tcfd Adoption
(著者不明)
This paper analyzes the determinants of TCFD adoption and its impact on firm performance. It finds that firm characteristics and regulatory environments drive adoption, and adopters experience lower cost of capital and improved market valua…
🇺🇸 USA📚 Peer-reviewed · JournalJournal of Sustainable Finance and Accounting2026#TCFDDOI
A little alignment goes a long way: TCFD framework and valuations among the S&P 500 companies
Mert Demir, Terrence F. Martell, Lauren Snyder
This paper examines the relationship between TCFD alignment and firm valuations among S&P 500 companies. It finds that even partial alignment with TCFD recommendations is associated with higher market valuations.
🌍 Global📚 Peer-reviewed · JournalFinance Research Letters2026#TCFDDOI
The value of climate disclosure: Evidence from corporate bond credit spreads
Youtao Xiang, Junmei Gong
This empirical study examines how climate disclosure affects corporate bond credit spreads. It provides evidence that higher quality climate disclosure is associated with lower borrowing costs, indicating that investors price climate risk i…
🌍 Global📚 Peer-reviewed · JournalBusiness Strategy and the Environment2026#TCFDDOI
When TCFD Meets TNFD: Can It Revolutionize Corporate Sustainable Risk Management?
Liu X.
This paper examines how the integration of TCFD and TNFD frameworks can revolutionize corporate sustainable risk management, offering insights into the synergies between climate and nature-related disclosures.
🌍 Global📚 Peer-reviewed · JournalBusiness Strategy and the Environment2026#TCFDDOI
How Corporations Operationalize Climate‐Related Risks and Opportunities: Evidence From Qualitative Expert Interviews
Sebastian Rhein, Laura Engel, T. Dreier +1
This study investigates how corporations operationalize climate-related risk and opportunity disclosure through eight semi-structured interviews with sustainability professionals. Findings show that while TCFD serves as the primary framewor…
🌍 Global📚 Peer-reviewed · JournalMeditari Accountancy Research2026#TCFDDOI
Climate-related financial disclosures: a meta-theoretical synthesis for accounting research and practice
Mona Mashhadi Rajabi, Yun Shen, Martina Linnenluecke +3
This study systematically reviews 108 academic articles on climate-related financial risk disclosures post-TCFD, identifying five research domains under evolving regulatory frameworks including IFRS S2 and ESRS. It finds that despite rapid …
🇪🇺 Europe📚 Peer-reviewed · JournalCorporate Social Responsibility and Environmental Management2026#TCFDDOI
Assessing Climate Change Disclosure and Its Governance Drivers: Insights From the European Utilities Sector
C. Boța-Avram, Adriana Tiron Tudor, Liana Stanca
This study examines governance drivers of climate change disclosure in the European utilities sector using a TCFD-aligned score built via machine learning. Findings show board characteristics (gender diversity, size), CEO duality, and exter…
🌍 GlobalPreprintJRAK2025#TCFDDOI
DOES IFRS S1/S2 ENHANCE ESG DISCLOSURE QUALITYAND INVESTOR CONFIDENCE? A CONCEPTUAL SYNTHESIS
Peter Okoye, Fadzlina Mohd Fahmi, Mazurina Mohd Ali
This study conceptually synthesizes how IFRS S1/S2 can enhance ESG disclosure quality and investor confidence. A systematic review of 44 peer-reviewed articles (2021–2025) identifies comparability, readability, and assurance as key mechanis…