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🇪🇺 EuropeJournalWorld2026#Disclosure InfrastructureDOI
Double Materiality in European Water-Sector Companies: Evidence from the First Application of the European Sustainability Reporting Standards
Salvador Marín‐Hernández, P. Fernández-Martínez, Esther Ortiz‐Martínez
This study provides early empirical evidence on double materiality disclosure under ESRS, analyzing 2024 reports from leading European water-sector companies. Findings show strong convergence on environmental topics like climate change, wat…
Peer-reviewedJournalEnvironment and Planning C Politics and Space2024#Disclosure InfrastructureDOI
Expanding the politics of measurement in sustainable finance: Reconceptualizing environmental, social and governance information as infrastructure
Dimmelmeier A.
This paper proposes reconceptualizing ESG information in sustainable finance as infrastructure, rather than mere disclosure data, highlighting the political dimensions of measurement. It argues that ESG information underpins markets and reg…
🇪🇺 EuropeReportSidrea Series in Accounting and Business Administration2026#Disclosure InfrastructureDOI
Sustainability Reporting in Cooperative Credit Banks: A Critical Assessment of ESRS and Sector-Specific Needs
Ferraro O.
This paper critically assesses the applicability of the European Sustainability Reporting Standards (ESRS) to cooperative credit banks, identifying sector-specific needs that are not adequately addressed by existing frameworks. It proposes …
Peer-reviewedJournalGreen Finance2026#Disclosure InfrastructureDOI
Unpacking climate disclosure: A multi-level integrated framework for understanding the corporate sustainability disclosure landscape
Driver T.R.
This paper proposes a multi-level integrated framework to understand the corporate sustainability disclosure landscape, aiming to clarify the interactions between different disclosure initiatives and their impact on corporate behavior.
Peer-reviewedConferenceInternational Multidisciplinary Scientific Geoconference Surveying Geology and Mining Ecology Management Sgem2017#Disclosure InfrastructureDOI
Russian practice of information disclosure on greenhouse gas emissions in non-financial reporting
Chvileva T.
This paper examines the practices of Russian companies in disclosing greenhouse gas emissions through non-financial reporting. It analyzes the extent and quality of such disclosures, shedding light on the current state of disclosure practic…
DatasetZenodo (CERN European Organization for Nuclear Research)2026#Disclosure InfrastructureDOI
Replication Package for ESG Standards Alignment and Disclosure Quality Assessment of 4R Circular Economy Reporting in Global Apparel Companies, 2019–2024
Karen Razelle Duyan
This replication package assesses the disclosure quality of 4R (reduce, reuse, recycle, recover) circular economy reporting in global apparel companies from 2019 to 2024. It evaluates alignment with ESG standards and aims to enhance transpa…
Peer-reviewedJournalOxford Open Climate Change2026#Disclosure InfrastructureDOI
Greening a Hydrocarbon Giant: Qatar’s Pathway to Environmental Sustainability through a Green Taxonomy
Atta ul Mustafa, F. Ahmad, Ahmet Faruk Aysan +1
This study develops a green taxonomy tailored to Qatar's economy, comparing global best practices (EU, China, UK, South Africa, Malaysia). It provides actionable recommendations for hydrocarbon-dependent economies on phased thresholds, cred…
Peer-reviewedJournalMethosika: Jurnal Akuntansi dan Keuangan Methodist2026#Disclosure InfrastructureDOI
Analisis Penerapan Sustainability Aspek Environmental Berdasarkan POJK No.51/POJK.03/2017 Pada Perusahaan Kelapa Sawit yang Terdaftar Pada Gabungan Pengusaha Kelapa Sawit Indonesia (GAPKI)
Helen Ronauli Br Hutasoit, Aston L. Situmorang
This study analyzes the implementation of environmental disclosure in sustainability reports of Indonesian palm oil companies under POJK No. 51. Using content analysis of 13 companies over 2021–2023, it finds progressive improvement from pa…
Peer-reviewed🌍 GlobalJournalSustainability2026#Disclosure InfrastructureDOI
The Temporal Paradox of Mandatory Sustainability Disclosure: Evidence from Saudi Arabia’s 2021 Tadawul ESG Guidelines on Reporting Quality
Iman Babiker, Fawwaz Alrwabdah, Ahmad Alomari +3
This study examines the impact of Saudi Arabia's 2021 Tadawul ESG Disclosure Guidelines on financial reporting quality. Using a balanced panel of 135 firms from 2017-2024, it finds a temporal paradox: earnings management increased significa…
Preprint🇪🇺 EuropeCrossref2026#Disclosure InfrastructureDOI
The Regulatory Waterbed: Why Mandatory Disclosure Moves Information Asymmetry Instead of Removing It
Hakvin Vosteen
This paper argues that mandatory disclosure regulation, while intended to reduce information asymmetry, instead displaces it—like a waterbed. Using a graph-Laplacian diffusion model, it formalizes the Asymmetry Migration Principle and ident…
Peer-reviewedJournalAcademic Visions2026#Disclosure InfrastructureDOI
DIGITAL SECURITY OF FOREST INFORMATION SYSTEMS: ECONOMIC AND ENVIRONMENTAL RISKS
Yuriy Volkovskyi, Y. Volkovska
This paper systematically examines cyber threats to Forest Information Systems (FIS) in Ukraine, revealing economic losses (auction disruptions, accounting distortions, loss of FSC/PEFC certification) and environmental impacts (incorrect fi…
Peer-reviewed🌍 GlobalJournalBuildings2026#Disclosure InfrastructureDOI
From Brundtland to Net-Zero Buildings: Governing Sustainable Development in the Built Environment
Mingliang Li, Hengjie Duan, Yiying Wang +3
This paper identifies weaknesses in the Brundtland definition of sustainable development for the built environment and proposes an update pathway with explicit boundaries, minimum disclosures, and assurance logic. It emphasizes whole-life c…
Peer-reviewedJournalPattimura Proceeding Conference of Science and Technology2026#Disclosure InfrastructureDOI
Mapping readiness for early IFRS S1 and S2 adoption among Indonesia’s carbon-intensive firms
Andi Nurul Azisah, Eksanti Rahmi Ramadhani
This study assesses readiness of carbon-intensive firms in Indonesia for early IFRS S1/S2 adoption using qualitative content analysis of 89 reports. Overall readiness is low; governance and strategy show higher alignment, but risk managemen…
Peer-reviewedJournalInternational Journal of Economics, Management and Accounting2026#Disclosure InfrastructureDOI
Internal Governance Mechanisms and Corporate Carbon Transparency
Ravololonirina Natacha, Susi Sarumpaet
This study examines the impact of board size, independent commissioners, and performance-based executive compensation on carbon emission disclosure among 53 mining firms listed on the Indonesia Stock Exchange from 2022 to 2024. Using panel …
Peer-reviewed🌍 GlobalJournalBusiness Strategy and the Environment2026#Disclosure InfrastructureDOI
Antecedents and Consequences of Climate Change Disclosure and Performance in the Context of Sustainable Development: A Systematic Literature Review
Sherif El-Halaby, Hala M. G. Amin, Amr S. Abdallah +2
This systematic literature review analyzes 548 peer-reviewed articles (2000-2025) on corporate climate change disclosure and performance (CCDP). It distinguishes between disclosure and performance, mapping antecedents (governance, firm attr…
Peer-reviewedCNJournalClimate Economics and Finance2026#Disclosure InfrastructureDOI
Climate change and stock market risk: heterogeneous and mediating effect
Junrou Wu
Using Chinese A-share listed firms (2010-2025), this study shows that climate information disclosure significantly reduces stock price crash risk, with investor sentiment as a partial mediator. The effect is stronger for non-state-owned ent…
Peer-reviewed🌍 GlobalJournalJournal of Project Management2026#Disclosure InfrastructureDOI
Climate-related financial risk disclosure under IFRS S2: Evidence from GCC oil and gas projects
Hamed Mohammad Esmail Mohammad, Alsadig Altayeb, Shadia Daoud Gamer +2
This paper empirically examines the impact of mandatory IFRS S2 reporting on climate disclosure quality, cost of capital, firm valuation, and earnings volatility using a quasi-experimental design on 95 GCC oil and gas firms from 2018 to 202…
Peer-reviewed🌍 GlobalJournalSaudi Journal of Economics and Finance2026#Disclosure InfrastructureDOI
Environmental Accounting Disclosure and Corporate Sustainability: A Conceptual Review, Theoretical Integration, and Future Research Agenda
Felicia Egbeh, S. O. Adekalu, Aliu Rafiu Kolawole +1
This paper provides a conceptual review of environmental accounting disclosure, integrating stakeholder, legitimacy, and sustainable development theories. It finds that effectiveness is constrained by voluntary regimes and institutional wea…
Peer-reviewedJournalLSE law review2026#Disclosure InfrastructureDOI
From The Hague to the High Court: Translating the ICJ’s Climate Duties into Directors’ Disclosure Liabilities under IFRS and UK Law
Anubhuti Raje
This article analyzes how the ICJ's 2025 advisory opinion on climate harm impacts directors' disclosure duties under UK law and IFRS. It introduces 'reverse incorporation' to explain how international legal obligations reshape domestic fidu…
Peer-reviewed🇪🇺 EuropeJournalJournal of Applied Accounting Research2026#Disclosure InfrastructureDOI
Rendering climate risk auditable: the discursive emergence of C-KAMs in financial audit reports
Tra Thu Tham, O. Lehner, Kim Ittonen
This study analyzes climate-related Key Audit Matters (C-KAMs) in European audit reports, examining 678 C-KAMs from 2015-2023. Findings show uneven sector distribution (concentrated in high-carbon and infrastructure sectors) and a tendency …
