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🇯🇵→🌍 Japan-to-Global🇯🇵 JapanJournalTAWAZUN : Journal of Sharia Economic Law2026#GreenwashingDOI
Unregulated Gatekeepers: Oversight Independence Gaps in Indonesia's Sustainable Sukuk Framework
Muhammad Abdur Rosyid Albana, Bagas Heradhyaksa, Pas Ingrid Pamesti +1
This study examines Indonesia's POJK No. 18/2023 on sustainable sukuk, showing that Articles 13 and 46 lack detailed provisions on external reviewer independence, competence, and accountability. These gaps—no accreditation standards, select…
JournalFigshare2026#GreenwashingDOI
Examining Corporate Sustainability Reporting to Address Greenwashing
Ismaila Saidykhan
This master's thesis compares sustainability reporting standards to assess which are more or less prone to greenwashing. It focuses on how differences in standard design shape corporate disclosure behavior and greenwashing incentives.
Peer-reviewed🇪🇺 EuropeJournalEuropean Journal of Sustainable Development2026#GreenwashingDOI
Greenwashing and Carbon Offsets: An Unresolved Regulatory Intersection. Legal framework around Greenwashing using Carbon Offsetting
Prathiba Karthikeyan
This paper examines whether existing regulation adequately addresses greenwashing via carbon offsetting, comparing the EU and India. It analyzes the EU's Green Transition Directive, CSRD, ESRS, and India's 2024 Greenwashing Guidelines and C…
Peer-reviewedJournalOblik i finansi2026#GreenwashingDOI
The Role of an Accountant’s Professional Ethics in Preventing Greenwashing
V. Novodvorska, Victor Mazur
This paper examines accountants' professional ethics as an internal mechanism to prevent greenwashing in sustainability reporting. It identifies information asymmetry, measurement difficulty of non-financial metrics, management pressure, an…
Peer-reviewedJournalMehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi2026#GreenwashingDOI
Determinants of Greenhushing in Voluntary Sustainability Reports: Research on Borsa Istanbul Sustainability Index Companies
Filiz YÜKSEL
Using 2024 data from 82 firms on the BIST Sustainability Index, the study computes sustainability performance and disclosure scores, then classifies firms as 'green quiet' (greenhushing) or 'green parrot' by comparing the two. Logistic regr…
Peer-reviewedCNJournalAccounting and Finance2026#GreenwashingDOI
Regulatory Arbitrage, Greenwashing and Environmental Impacts: Evidence From China's Green Bond Market
Qin X.
This study empirically examines regulatory arbitrage and greenwashing in China's green bond market and how these practices affect real environmental outcomes. It suggests that gaps between green labels and actual use of proceeds can undermi…
Peer-reviewedJournalJournal of Financial Reporting and Accounting2026#GreenwashingDOI
Narcissistic greenwashing: a cross-country evidence on the divergent paths to stock price crash risk
Setiawan Y.C.
This cross-country empirical study examines how corporate greenwashing relates to stock price crash risk. It argues that narcissistic managerial tendencies drive greenwashing, which then raises crash risk through information asymmetry and r…
Peer-reviewedCNJournalInternational Journal of Managerial Finance2026#GreenwashingDOI
Catering to climate-conscious investors: Does investor climate concern induce corporate greenwashing?
Jing-Yi Guan, Jia-Zhuo Wang, Pei-Xuan Chen
Using Chinese A-share firms (2008–2022) and textual analysis of earnings-call Q&A, this study tests whether investor climate concern induces corporate greenwashing. Higher investor climate concern increases greenwashing, mediated by executi…
Peer-reviewed🌍 GlobalJournalResearch Journal in Advanced Humanities2026#GreenwashingDOI
Saudi energy-industrial leadership rhetoric: A critical discourse analysis of metaphor, agency, and legitimacy in Aramco's 2024 sustainability reports
Khalid Abdullah Alotaibi, Safaa Sayed Mahmoud, Rami Abdulatif Sa'di +1
This study analyzes Aramco's Arabic 2024 Sustainability Report and Annual Report sections using critical metaphor analysis, transitivity, social-actor analysis, and legitimation theory. Leadership is built through journey, growth, architect…
Peer-reviewed🇯🇵 JapanJournalNatural Resources for Human Health2026#GreenwashingDOI
Detecting Greenwashing: An Analysis of ESG Disclosures and Regulatory oversight in India
Kaushik Jyoti Talukdar
Using survey data from 181 employees at ESG-reporting Indian firms plus BRSR/SEBI secondary sources, this study tests how ESG disclosure quality, transparency, regulatory oversight, and assurance affect perceived greenwashing and employee-r…
Peer-reviewedJournalBilancia Jurnal Ilmiah Akuntansi2026#GreenwashingDOI
GREENWASHING PADA PERUSAHAAN HIGH-PROFILE: PERAN MEDIA VISIBILITY, SUSTAINABILITY ASSURANCE, DAN ENVIRONMENTAL GOVERNANCE
Fitri Hikmawati, Dian Saputra
Using 120 firm-year observations from 40 energy and basic materials firms on the Indonesia Stock Exchange (2022–2024), this study tests how media visibility, sustainability assurance, and environmental governance affect greenwashing. It int…
Peer-reviewedJournalInternational Journal of Quality & Reliability Management2026#GreenwashingDOI
Does greenwashing relate to higher ESG report readability? The boundary role of information quality
Sulhendri Sulhendri, Alex Johanes Simamora, Hartutik Hartutik +1
This study examines the link between greenwashing and ESG report readability among Indonesian ESG-index firms. Greenwashing is positively associated with readability, suggesting firms use simple, persuasive narratives for impression managem…
Peer-reviewed🇺🇸 USAJournalJournal of Hospitality & Tourism Research2026#GreenwashingDOI
EXPRESS: Financial Health, Corporate Governance, and the ESG Disclosure-Performance Gap: Performance Implications in the Hospitality Industry
Hyoung Ju Song, Li Ding, Markéta Kubíčková
Using panel data on U.S. publicly traded hospitality firms, this study examines how financial health and corporate governance relate to the ESG disclosure-performance gap (a proxy for greenwashing intensity). Financially healthy firms show …
Peer-reviewedCNJournalInternational Journal of Management and Sustainability2026#GreenwashingDOI
The mediating role of greenwashing behaviour in the relationship between acquirers’ ESG performance and long-term M&A performance: Evidence from Chinese listed firms
Jia-Tian Nong
Using panel data from 777 Chinese listed acquirers (1,689 firm-year observations, 2009-2022), this study examines how acquirers' ESG performance affects long-term M&A outcomes and whether greenwashing mediates this relationship. ESG perform…
Peer-reviewedJournalJurnal Riset Ekonomi dan Akuntansi2026#GreenwashingDOI
Pengaruh Tax Ratio, Profit Margin, Capital Structure, dan Kepemilikan BUMN terhadap Greenwashing dengan ESG Report Assurance sebagai Variabel Moderasi
Putri Sukmawati, Deni Darmawati
Using 220 firm-year observations from 55 Indonesian basic-materials firms (2022–2025), this study examines how tax ratio, profit margin, capital structure, and SOE ownership affect greenwashing, with ESG report assurance as a moderator. Pro…
Peer-reviewedJournalFrontiers in Public Health2025#GreenwashingDOI
Greenwashing and financial performance in public health firms: the mechanism of organizational legitimacy erosion
Liang Y.
This study examines how greenwashing affects financial performance in public health firms, framing the effect through the erosion of organizational legitimacy. It suggests that gaps between ESG disclosure and actual practice feed back into …
Peer-reviewedJournalPlos One2025#GreenwashingDOI
Bank-firm relationships and corporate ESG greenwashing
Liu H.
This study examines how bank-firm relationships shape corporate ESG greenwashing. It suggests banks' monitoring role can influence the credibility and quality of ESG disclosure, probing whether lender engagement curbs greenwashing.
Peer-reviewedJournalCogent Business and Management2026#GreenwashingDOI
Greenwashing in business: a framework-based review of economic, governance, and market outcomes
Das P.
A framework-based review of corporate greenwashing organized around economic, governance, and market outcomes. It synthesizes existing research on how misleading environmental claims affect investor judgment and market valuation, offering a…
Peer-reviewedJournalBusiness Strategy and the Environment2026#GreenwashingDOI
Beyond the Board: Does CEO-CFO Tenure Staggering Curb ESG Greenwashing?
Sun Z.
An empirical study examining whether staggering CEO and CFO tenures curbs corporate ESG greenwashing, shifting focus from board-level governance to executive-pair dynamics. It probes how internal monitoring between top executives affects th…
🌍 GlobalReportIslamic Finance and Sustainability A Research Companion2025#GreenwashingDOI
Global Green Bond and Sukuk Washing: Incentivising Bad Behavior
Mahomed Z.
This paper examines greenwashing in global green bonds and sukuk, analyzing the structural incentives that let issuers raise capital without delivering genuine environmental benefit. It argues that weak certification and labeling regimes ac…
