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-reviewedJournalMinnesota Journal of Business Law and Entrepreneurship2026#Disclosure InfrastructureDOI
Strategic Assessment of ESG Disclosure Practices in India: A Case Study of Larsen & Toubro Using BRSR, Integrated Reporting, and Sustainable Finance Frameworks
Dr. Purvy Karia, Mr. Mayank Satra
This paper qualitatively assesses Larsen & Toubro's ESG disclosure architecture using its Integrated Annual Reports, BRSR, and Sustainable Finance Frameworks. It finds a comprehensive system with a clear link between ESG performance and cos…
Peer-reviewed🌍 GlobalJournalFuture Business Journal2026#Disclosure InfrastructureDOI
From voluntary CSR to binding ESG frameworks: a legal perspective on sustainability disclosure standards
Corinna Irina Ketterling
This paper analyzes the shift from voluntary CSR reporting to legally binding ESG disclosure frameworks from a legal perspective. It examines the evolution of sustainability disclosure standards and their legal implications.
🌍 Global2026#Disclosure InfrastructureDOI
Mechanical Mapping Engine (MME)
Anderson Yu
This paper introduces the Mechanical Mapping Engine (MME), a deterministic execution-layer infrastructure that converts real-world behavioral activity into machine-verifiable ESG disclosure structures. Using the PADV protocol, SRMID framewo…
Peer-reviewed🌍 GlobalJournalSocial Science Research Network2026#Disclosure InfrastructureDOI
The Role of ESG Disclosure in Improving the Quality of Financial Reporting : An IFRS S1 Perspective
Mardi ani
This paper analyzes the role of ESG disclosure in improving financial reporting quality under IFRS S1. Using a quantitative approach, it measures reporting quality via earnings quality, value relevance, and earnings management, and ESG disc…
Peer-reviewed🌍 GlobalJournalSustainability2026#Disclosure InfrastructureDOI
Corporate Carbon Footprint Disclosure Quality in Latin America: A Multi-Country Assessment Using the Carbon Integrity Index
Rodrigo Gil, Sara Martínez, Jose Traub +2
This study provides the first multi-country assessment of carbon footprint disclosure quality in Latin America, analyzing 103 company reports from five countries using the Carbon Integrity Index. While 83.5% disclose some value-chain emissi…
Peer-reviewedJournalAccount and Financial Management Journal2026#Disclosure InfrastructureDOI
A Review of Sustainability-Driven Corporate Reporting: Best Practices and Challenges in Palm Oil Sector Financial Reporting Disclosures
Loso Judijanto
This paper systematically reviews best practices and challenges in sustainability reporting in the palm oil sector from 2020 to 2025. It identifies five best practices: adoption of GRI and TCFD frameworks, integration of ESG metrics, stakeh…
🌍 GlobalCompetitiveness and sustainable development, 7th Edition2026#Disclosure InfrastructureDOI
IFRS sustainability disclosures: the impact of ifrs S1 and S2 on corporate reporting
Aurora Elena Moldoveanu, B. Straoanu
This paper examines the introduction of IFRS S1 and IFRS S2 by the ISSB and their implications for corporate sustainability reporting. Using a literature-based analysis, it explores how these standards enhance consistency and comparability,…
Peer-reviewedJournalOwner2026#Disclosure InfrastructureDOI
Implikasi Adopsi IFRS Sustainability Standards terhadap Peningkatan Non-Audit Fees dan Independensi Auditor: Studi Kualitatif pada KAP di Indonesia
Ary Haritsaning Atmadya, Dirgahayu Almi Mahati, Anak Agung Gede Eka Septian Utama
The adoption of IFRS S1/S2 has surged demand for sustainability-related non-audit services (consulting and assurance), altering revenue structures of public accounting firms. Based on literature review, this study finds that joint provision…
Peer-reviewed🌍 GlobalJournalFrontiers in Sustainability2026#Disclosure InfrastructureDOI
ESG performance in the regulatory transformation era: a systematic thematic review (2020–2024)
Jiyeon Kim, Wooyoung Yang
This systematic review examines ESG performance under mandatory disclosure frameworks (CSRD/ESRS, SEC, ISSB) from 2020-2024, identifying ten themes with three dominant ones: Performance Relationships, Mandatory Disclosure, and Methodologica…
Peer-reviewed🌍 GlobalJournalBusiness Strategy and the Environment2026#Disclosure InfrastructureDOI
Stock Exchange ESG Disclosure Guidance and Corporate Carbon Mitigation: International Evidence
Jiamian Yan, Le Luo, N. Nuhu
This study examines the impact of stock exchange ESG disclosure guidance on corporate carbon mitigation using an international sample. Firms listed on exchanges with guidance show greater carbon reductions, particularly Scope 1 emissions. H…
Peer-reviewed🌍 GlobalJournalInternational journal of research and innovation in social science2026#Disclosure InfrastructureDOI
ISSB Framework Sustainability Disclosures Adoption Pathways for Pan African Federation of Accountants (PAFA) Country Jurisdictional Integrated Roadmap Requirements
Zivanai Mazhambe
This paper empirically analyzes five adoption pathways for the ISSB framework among PAFA member jurisdictions in Africa. It finds that countries can choose from five approved toolkits, not just full adoption, highlighting flexibility in imp…
Peer-reviewedJournalIlgʻor iqtisodiyot va pedagogik texnologiyalar2026#Disclosure InfrastructureDOI
BARQARORLIK HISOBOTINING ASOSIY MEZONLARI VA XALQARO STANDARTLARI (GRI, IFRS S1/S2, TCFD)
Dilfuza Yakubova
This paper analyzes key sustainability reporting standards: GRI, IFRS S1/S2, and TCFD recommendations. It highlights their roles in assessing long-term sustainability through ESG indicators and managing climate risks. The comparison shows t…
Peer-reviewed🌍 GlobalJournalRevista Ambiente Contábil2026#Disclosure InfrastructureDOI
IFRS S2: perspectives of respondents from BRICS regarding the climate-related disclosure standard
Pedro Henrique Godoy Sato, Mariana Pereira Bonfim
This study analyzes comment letters from BRICS countries (Brazil, Russia, India, China, South Africa) on the draft IFRS S2 climate-related disclosure standard by the ISSB. Out of 700 global letters, 43 were from BRICS, with notable particip…
Peer-reviewed🌍 GlobalJournalBusiness Strategy and the Environment2026#Disclosure InfrastructureDOI
Why Firms Intend to Adopt ISSB Standards Before Regulation: Evidence From an Emerging Muslim‐Majority Economy
Issam Benhayoun, Khaled Hussainey, Ibtissam Zejjari
This study investigates determinants of Moroccan firms' intention to adopt ISSB reporting framework using diffusion of innovations theory. Analyzing data from 303 accounting professionals via SEM, it finds that religiosity and relative adva…
Peer-reviewed🇯🇵→🌍 Japan-to-Global🇯🇵 JapanJournalJ-STAGE#Disclosure InfrastructureDOI
Thinking about Challenges in Assurance of Sustainability Information
サステナビリティ情報の保証にあたっての課題を考える
(著者不明)
This paper examines challenges in assurance (third-party verification) of sustainability information. It identifies practical issues such as scope, methodology, quality, and regulatory alignment, and suggests future directions.
Peer-reviewed🌍 GlobalJournalJ-STAGE#Disclosure InfrastructureDOI
Progress of Sustainability Standards as a 'Global Baseline' and Disclosure of Human Capital Information
「グローバル・ベースライン」としてのサステナビリティ基準の進展と人的資本の情報開示
(著者不明)
This paper reviews the progress of sustainability disclosure standards as a 'global baseline' proposed by the ISSB, with a focus on human capital information disclosure. It discusses the trends in international standardization and implicati…
PreprintInternational Journal of Economics and Management Research2025#Disclosure InfrastructureDOI
A Decade of Green Accounting in Indonesia and the UK : Implementation, Challenges, and Opportunities
null Hendri Nofriadi, null Rahma Yulida, null Pudji Astuty
This paper compares green accounting implementation in Indonesia and the UK. The UK has a comprehensive system aligned with GRI and TCFD, while Indonesia is still nascent due to limited regulation and expertise. However, interest is growing…
PreprintRevista ft2025#Disclosure InfrastructureDOI
APLICAÇÃO DAS NORMAS IFRS S1 E S2 NAS PEQUENAS EMPRESAS FORNECEDORAS: DESAFIOS E ESTRATÉGIAS PARA A ADEQUAÇÃO AOS RELATÓRIOS DE SUSTENTABILIDADE
Rita de Cássia Fonseca, Eloana Huk
This study analyzes the challenges small supplier companies face in adapting to IFRS S1 and S2 sustainability disclosure standards, including limited resources and technical knowledge. It proposes gradual compliance strategies such as simpl…
Preprint🌍 GlobalJournal of Environmental & Earth Sciences2025#Disclosure InfrastructureDOI
Materiality in Environmental Information Disclosure: A Comparative Analysis of the Securities Law of the United States and China
null Wu Huihui, Hasani Mohd Ali , null Hazlina Shaik Md Noor Alam
This study compares materiality in environmental disclosure under US and Chinese securities laws. The US uses a financial materiality standard, while China adopts double materiality considering both financial and environmental/social impact…
Preprint🇪🇺 EuropeCrossref2025#Disclosure InfrastructureDOI
Does the EU Taxonomy Regulation Nudge Investors? Evidence from STOXX Europe 600 Firms
Quentin ARNAUD, Sophie GIORDANO-SPRING, Pierre CHOLLET
This paper analyzes the impact of EU Taxonomy Regulation disclosures on mutual fund ownership using STOXX Europe 600 firms data from 2021-2022. High eligible revenues correlate with lower conventional fund ownership, while high alignment ra…
