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.
🇪🇺 EuropeReportInvestigating Directors Accountability in Promoting Corporate Social Responsibility2025#ESGDOI
Corporate Social Responsibility of Companies and Directors in Light of New EU Legislation: CSRD, Due Diligence Directive, and Simplification Proposals
Primec A.
This paper analyzes the implications of new EU legislation, including the Corporate Sustainability Reporting Directive (CSRD) and the Due Diligence Directive, on corporate social responsibility and director duties. It examines expanded repo…
Peer-reviewedJournalBusiness Strategy and Development2023#ESGDOI
Sustainability reporting: Current state and challenges
Paridhi
This paper provides an overview of the current state and key challenges in sustainability reporting, emphasizing quality, comparability, and regulatory harmonization, with implications for companies and investors.
Peer-reviewedJournalFinancial and Credit Activity Problems of Theory and Practice2025#ESGDOI
MEDIA EXPOSURE AS A MODERATOR IN THE ESG-FIRM VALUE RELATIONSHIP
Aprilina V.
This paper examines how media exposure moderates the relationship between ESG performance and firm value. It focuses on the role of media in shaping investor perceptions of corporate ESG efforts.
Peer-reviewed🌍 GlobalJournalBorsa Istanbul Review2024#ESGDOI
The impact of non-financial disclosure on labor investment: International evidence
Pereira da Silva P.
This study examines how non-financial disclosure (e.g., CSR reporting) affects labor investment efficiency using international data. It finds that mandatory disclosure reduces both over- and under-investment in labor, improving capital allo…
Peer-reviewedJournalAustralasian Accounting Business and Finance Journal2023#ESGDOI
The Moderating Role of Policy Intervention on the Relationship of Environment, Social, and Governance (ESG) and Cost of Equity Capital: A Study in Basic Materials Companies in Asia
Hutagaol-Martowidjojo Y.
This paper examines the moderating role of policy intervention on the relationship between ESG and cost of equity capital among Asian basic materials companies. Findings suggest that policy intervention strengthens the financial benefits of…
Peer-reviewed🌍 GlobalJournalInternational Review of Finance2025#ESGDOI
Analyst forecasts worldwide: The impact of ESG information from diverse sources and regulatory mandates
Yu M.
This study examines the global impact of ESG information from diverse sources and regulatory mandates on analyst forecasts. It analyzes how different disclosure frameworks and regulations affect forecast accuracy, offering implications for …
Peer-reviewedJournalPlos One2023#ESGDOI
Which institutional investors can improve the level of corporate ESG information disclosure?
Wang J.
This paper examines which types of institutional investors are associated with higher levels of corporate ESG disclosure. It likely investigates whether long-term or ESG-focused investors drive better disclosure practices.
Peer-reviewedJournalJournal of Climate Change Research2024#TCFDDOI
Key indicators of companies in response to climate-related disclosure
Lee J.
This paper identifies key indicators for corporate climate-related disclosure and analyzes their effectiveness, providing practical insights to improve disclosure quality.
Peer-reviewedJournalBusiness Strategy and the Environment2026#greenhushingDOI
Does Women's Participation Mitigate Greenhushing?
Ma Y.
This study examines whether women's participation in corporate governance reduces greenhushing, the underreporting of environmental performance. Empirical analysis finds that gender-diverse boards are associated with lower levels of greenhu…
Peer-reviewed🌍 GlobalJournalDiscover Environment2026#Carbon PricingDOI
Exploring the barriers to the adoption and implementation of carbon emission trading practices for a carbon neutral society
Samuel I. Egwunatum, Benjamin E. Idisi, MercyJane N. Ihekweme +1
This paper systematically explores barriers to the adoption and implementation of carbon emission trading (ETS). It categorizes barriers into regulatory, economic, organizational, and technical dimensions, highlighting challenges for ETS di…
Peer-reviewedCNJournalSustainability2026#Carbon PricingDOI
Coupled Trading in the Electricity–Carbon–Certificate Market Under the Carbon Tax Mechanism: Evidence from China
Lizhi Cui, Qianhui Shi
This paper constructs a system dynamics model coupling carbon tax, carbon emission trading (CET), and tradable green certificate (TGC) markets in China. It finds that a carbon tax of 50 CNY/ton significantly boosts renewable investment, and…
Peer-reviewedJournalCogent Business and Management2023#ESGDOI
A boost for performance or a sense of corporate social responsibility? A bibliometric analysis on sustainability reporting and firm performance research (2000-2022)
Nyantakyi G.
This bibliometric analysis examines the literature on sustainability reporting and firm performance from 2000 to 2022, identifying research trends and key themes.
Peer-reviewedCNJournalMeditari Accountancy Research2025#AI × ESGDOI
AI adoption, ESG disclosure quality and sustainability committee heterogeneity: evidence from Chinese companies
Naveed K.
This study examines the impact of AI adoption on ESG disclosure quality using Chinese firm data. It finds that AI adoption improves disclosure quality, and heterogeneity of sustainability committees strengthens this effect.
Peer-reviewedJournalSustainability Switzerland2022#ESGDOI
Corporate Governance Mechanisms and ESG Reporting: Evidence from the Saudi Stock Market
Bamahros H.M.
This paper examines the relationship between corporate governance mechanisms and ESG reporting in the Saudi stock market, providing insights into how governance influences ESG disclosure in an emerging market context.
Peer-reviewedJournalInternational Journal of Financial Studies2025#ESGDOI
The Role of ESG Committee on Indonesian Companies in Promoting Sustainable Practice to Creditors: Symbolic or Substantive?
Aprullah M.P.
This paper investigates whether ESG committees in Indonesian companies substantively promote sustainable practices to creditors or merely serve as symbolic gestures, testing the effectiveness of ESG governance.
Peer-reviewed🌍 GlobalJournalEnvironmental Science and Policy2026#PolicyDOI
The possible institutionalisation of the carbon removal budget concept across the UNFCCC, UNCBD, and corporate net-zero strategies
Bencini J.
This paper examines the potential institutionalization of the carbon removal budget concept within the UNFCCC, UNCBD, and corporate net-zero strategies. It discusses the role of carbon removal in meeting climate goals and the challenges of …
Peer-reviewed🇪🇺 EuropeJournalSustainability Switzerland2022#Disclosure InfrastructureDOI
Sustainable CSR: Legal and Managerial Demands of the New EU Legislation (CSRD) for the Future Corporate Governance Practices
Primec A.
This paper analyzes the legal and managerial implications of the EU Corporate Sustainability Reporting Directive (CSRD) for corporate governance. It outlines CSRD requirements and proposes a governance framework for companies to implement s…
Peer-reviewed🇺🇸 USAJournalReview of Quantitative Finance and Accounting2025#ESGDOI
Does the presence of a sustainability committee strengthen the impact of ESG disclosure on tax aggressiveness? Insights from North America
Chandrasena S.
This study examines whether the presence of a sustainability committee moderates the relationship between ESG disclosure and tax aggressiveness among North American firms. Results suggest that ESG disclosure reduces tax aggressiveness more …
Peer-reviewed🇺🇸 USAJournalJournal of the American Veterinary Medical Association2026#Energy EfficiencyDOI
Decarbonizing energy use and enhancing efficiency can rapidly reduce greenhouse gas emissions in veterinary practice
Diccon Westworth, Colleen Duncan
This paper presents six scalable strategies for reducing energy-related emissions in veterinary hospitals: procuring renewable electricity, electrifying operations, reducing transport emissions, improving energy efficiency, installing on-si…
🇪🇺 EuropeReportFom Edition2025#ESGDOI
Wesentlichkeitsanalyse nach CSRD: Praxiseinblick in die Umsetzung bei der Sport Group
Hoppe H.
This paper presents a practical case study of implementing double materiality analysis under the EU CSRD at Sport Group. It details the process, challenges, and lessons learned, offering insights for companies navigating CSRD compliance.
