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-reviewedCNJournalBusiness Ethics the Environment and Responsibility2025#ESGDOI
The Moderating Effect of Firm Life Cycle on the Influence of Financial Performance and Green Innovation Performance on Environmental, Social, and Governance Reporting: Evidence From China
Rauf F.
This study examines how firm life cycle moderates the relationship between financial performance, green innovation performance, and ESG reporting quality using Chinese firm data. It finds that the influence varies across growth, maturity, a…
Peer-reviewed🇪🇺 EuropeJournalCapital Markets Law Journal2025#Climate FinanceDOI
Sustainable investment management in the European Union
Busch D.
This paper analyzes sustainable investment management practices in the European Union, examining how EU regulatory frameworks (SFDR, Taxonomy) influence investment decisions. It identifies challenges and opportunities for sustainable invest…
Peer-reviewed🇺🇸 USAJournalJournal of Accounting Research2024#ESGDOI
Do Commercial Ties Influence ESG Ratings? Evidence from Moody's and S&P
Li X.
This paper examines whether ESG ratings by Moody's and S&P are influenced by commercial ties such as consulting contracts with rated firms. Findings suggest potential bias, raising concerns about the independence and transparency of ESG rat…
Peer-reviewed🇪🇺 EuropeConferenceLecture Notes in Networks and Systems2026#Disclosure InfrastructureDOI
Double Materiality in Sustainability Reporting – Insights from Early Adopters in Portugal
Guerreiro M.S.
This paper analyzes early adopters of double materiality in Portugal, providing insights into the practical implementation of CSRD. It highlights the challenges and success factors in integrating both impact and financial materiality, offer…
Peer-reviewedCNJournalJournal of Applied Economics2026#GreenwashingDOI
Media attention, female directors and corporate greenwashing: evidence from China
Ma D.
This paper examines how media attention and the presence of female directors influence corporate greenwashing behavior in Chinese firms. The title suggests a focus on the role of corporate governance and external pressure on the credibility…
Peer-reviewed🌍 GlobalJournalClimate and Development2024#SBT/SBTiDOI
Governing for a safe and just future with science-based targets: opportunities and limitations
Gifford L.
This paper examines the governance implications of science-based targets (SBTs) for climate action, focusing on both opportunities (e.g., standard-setting, accountability) and limitations (e.g., equity gaps, implementation challenges). It p…
Peer-reviewed🌍 GlobalJournalManagement Systems in Production Engineering2025#ESGDOI
Evaluating ESG Software Solutions for Sustainability Reporting in the Manufacturing Sector
Hąbek P.
This paper evaluates ESG software solutions for sustainability reporting in manufacturing, comparing features and applicability to guide practitioner choice.
Peer-reviewedCNJournalPacific Basin Finance Journal2024#ESGDOI
ESG report textual similarity and stock price synchronicity: Evidence from China
Xu D.
This study examines how textual similarity in ESG reports affects stock price synchronicity among Chinese firms. It finds that higher similarity reduces firm-specific information, leading to greater stock co-movement. The findings highlight…
Peer-reviewed🇪🇺 EuropeJournalJournal of Financial Reporting and Accounting2024#ESGDOI
The European sustainable finance disclosure regulation (SFDR) and its influence on ESG performance and risk in the fund industry from a multi-regional perspective
Martinez-Meyers S.
This paper analyzes the impact of the EU's Sustainable Finance Disclosure Regulation (SFDR) on ESG performance and risk in the fund industry from a multi-regional perspective. It suggests that the regulation has influenced investment behavi…
Peer-reviewedJournalCogent Business and Management2026#AI × ESGDOI
Beyond ratings: deconstructing ESG disclosure through AI-driven action-level knowledge graph analysis
Xu T.
This paper proposes an AI-driven knowledge graph approach to analyze ESG disclosures at the action level, moving beyond traditional rating methods to reveal granular insights into corporate sustainability practices.
Peer-reviewed🌍 GlobalJournalAdvances in Accounting2025#Climate FinanceDOI
Climate related disclosures and investor behaviour: An Australian study
Hewa S.
This study examines how climate-related disclosures influence investor behavior using Australian data. It finds that robust disclosures positively affect investment decisions, offering insights for corporate disclosure strategies and regula…
Peer-reviewedJournalBusiness Strategy and the Environment2019#ESGDOI
Do environmental, social, and governance activities improve corporate financial performance?
Xie J.
This paper empirically examines the relationship between ESG activities and corporate financial performance. It analyzes the impact of environmental, social, and governance factors on firm value and assesses the effectiveness of ESG investi…
Peer-reviewed🌍 GlobalJournalApplied Economics Letters2026#GreenwashingDOI
Green in name only? The role of ESG committees in corporate greenwashing
Peng L.
This paper investigates the role of ESG committees in corporate greenwashing. It examines whether ESG committees reduce or enable greenwashing, providing insights into the effectiveness of governance structures in ensuring credible environm…
Peer-reviewed🇪🇺 EuropeJournalInformation Systems Journal2026#Disclosure InfrastructureDOI
Managing Sustainability Data Proactively: Corporate Sustainability Reporting (Directive) as a Driver
Teracino E.A.
This paper examines how the EU's Corporate Sustainability Reporting Directive (CSRD) drives proactive management of sustainability data. It argues that CSRD requires companies to adopt forward-looking data collection, analysis, and disclosu…
Peer-reviewed🌍 GlobalJournalAccounting Horizons2025#Disclosure InfrastructureDOI
The Double Materiality Audit: Attestation of ESG Disclosures in Financial Statements
Appelbaum D.
This paper explores audit methodology applying double materiality to attestation of ESG disclosures in financial statements. It presents a framework for enhancing reliability of sustainability reporting, with implications for investors and …
Peer-reviewed🌍 GlobalJournalJournal of International Financial Management and Accounting2026#ESGDOI
Corporate Sustainability Performance and Liquidity: International Evidence
Ho L.
This paper examines the relationship between corporate sustainability performance (e.g., ESG scores) and liquidity (e.g., cash holdings) using international data. It investigates how higher sustainability ratings affect corporate liquidity,…
Peer-reviewed🌍 GlobalJournalCogent Business and Management2026#ESGDOI
Unpacking ESG value creation: a global, multi-context meta-analysis of financial and non-financial performance
Silvia M.
This meta-analysis examines ESG–performance links across multiple contexts, quantifying how region, industry, and metric choices affect outcomes. It highlights the need for harmonized ESG ratings to support corporate decision-making.
Peer-reviewedJournalEmerging Markets Finance and Trade2026#ESGDOI
The Impact of Controlling Shareholder Share Pledging on ESG Greenwashing: Insights from Internal and External Governance Mechanisms
Qin Z.
This study examines how controlling shareholder share pledging impacts ESG greenwashing, considering internal and external governance mechanisms. It tests the relationship between pledge ratio and greenwashing, and the moderating role of go…
Peer-reviewedJournalJournal of Financial Reporting and Accounting2025#Disclosure InfrastructureDOI
Adoption of ISSB standards in emerging markets – insights from Moroccan companies’ organizational readiness
Benhayoun I.
This study examines the organizational readiness of Moroccan companies for adopting ISSB standards, highlighting challenges for implementing sustainability disclosure in emerging markets.
Peer-reviewedJournalBusiness Strategy and the Environment2026#ESGDOI
Is ESG Transparency the Fruit of Corporate Digitalization: Strategic Pathways to Enhanced ESG Disclosure?
Sun Y.
This study explores the relationship between corporate digitalization and ESG transparency, identifying strategic pathways through which digitalization enhances ESG disclosure quality. It highlights the integration of digital strategies wit…
