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🇯🇵 JapanJournalEscalate Economics and Business Journal2026#Disclosure InfrastructureDOI
Strategic Communication Governance at PLN: Integrating Stakeholders, Public Information Disclosure, and Sustainability (PLN Strategic Communication Governance: Stakeholder Integration, Information Transparency, and Sustainability)
Muhammad Fahdillah Fahmi
This study analyzes four formal corporate documents (2024-2025) at Indonesia's state-owned utility PT PLN to examine how strategic communication governance integrates stakeholder management, public information disclosure, and sustainability…
Peer-reviewed🌍 GlobalJournalBusiness Strategy and the Environment2024#Disclosure InfrastructureDOI
A dynamic framework to align company climate reporting and action with global climate targets
Christy A.
Proposes a dynamic framework to align corporate climate reporting and action with global climate targets such as the Paris Agreement. It aims to close the gap between disclosure and real decarbonization by continuously assessing target alig…
Peer-reviewedJournalEngineering Construction and Architectural Management2026#Disclosure InfrastructureDOI
Mechanism for improving carbon reduction efficiency in the construction industry based on ESG information disclosure
Wang Y.
This study examines how ESG information disclosure improves carbon reduction efficiency in the construction industry. It likely traces the mechanism linking disclosure to firms' decarbonization behavior. Details are unavailable as no abstra…
Peer-reviewedJournalBusiness Strategy and the Environment2023#Disclosure InfrastructureDOI
Is there a complementary or a substitutive relationship between climate governance and analyst coverage? Its effect on climate disclosure
García-Sánchez I.M.
This study examines whether corporate climate governance and analyst coverage act as complements or substitutes in driving climate disclosure. It clarifies how internal governance and external monitoring interact to shape disclosure quality…
Peer-reviewedJournalJournal for International Business and Entrepreneurship Development2026#Disclosure InfrastructureDOI
Impact of sustainability disclosure scores on the financial performance of banks: empirical evidence from the Indian banking sector
Singh P.
An empirical study examining how sustainability disclosure scores affect the financial performance of Indian banks. It tests the link between disclosure quality and profitability or cost of capital, suggesting channels through which disclos…
Peer-reviewedJournalRussian Journal of Linguistics2025#Disclosure InfrastructureDOI
Net zero and protection: Framing environmental action in Corporate Social Responsibility reports of rail companies
Bondi M.
This study analyzes how environmental action is framed in the CSR reports of rail companies, contrasting 'net zero' and 'protection' framings. Through qualitative analysis of disclosure texts, it reveals patterns in corporate environmental …
Peer-reviewedJournalEnergy Research and Social Science2024#Disclosure InfrastructureDOI
Getting beyond Net Zero dashboards in the information technology sector
Gregg M.
This paper addresses how the information technology sector moves beyond simple Net Zero dashboards toward more substantive decarbonization management. Without an abstract, specifics are unclear, but it likely critiques dashboard-style progr…
Peer-reviewed🇯🇵 JapanJournalWSEAS Transactions on Information Science and Applications archive2026#Disclosure InfrastructureDOI
Factors Affecting the Operational Efficiency of Listed Construction Enterprises in Vietnam: Testing the Mediating Role of Integrated Information Disclosure
Thi Nhung Dao, Thu Huyen Pham, Thị Hằng Trần +2
Using an unbalanced panel of 49 listed Vietnamese construction firms (2019–2024, 266 firm-years), the study finds firm size, growth, leverage, and age raise integrated information disclosure (IRC) levels, and IRC significantly mediates thei…
Peer-reviewedJournalJournal of Islamic Economics and Finance2026#Disclosure InfrastructureDOI
PENGARUH SUSTAINABILITY REPORTING, CORPORATE SOCIAL RESPONSIBILITY, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN
Syaiful Anas, Syaiful Bahri, Nur Ainiyah
Using 88 firm-year observations from 22 Indonesian food & beverage listed firms (2022–2025), this study regresses firm value (PBV) on GRI-based sustainability reporting, CSR, and firm size. Sustainability reporting shows a significant posit…
Peer-reviewed🇯🇵 JapanJournalGlosains Jurnal Sains Global Indonesia2026#Disclosure InfrastructureDOI
Environmental Discourse in Maritime Sustainability Reports: A Comparative Study of Indonesian and Global Shipping Companies
Ryan Puby Sumarta, Agus Budiarte, Zohri Hamdani +2
A qualitative critical discourse analysis of 2024 sustainability reports from two Indonesian state-owned and two multinational shipping firms. Indonesian SOEs foreground public responsibility, governance, and national connectivity, while mu…
Peer-reviewed🇨🇳 ChinaJournalApplied Economics Letters2026#Disclosure InfrastructureDOI
Carbon information disclosure and stock price crash risk
Xin Liu, Chaohai Shen, Xiaolan Zhou
Using Chinese A-share listed firms (2011–2023), this study links greater carbon information disclosure (CID) to lower subsequent stock price crash risk (SPCR). Relative carbon performance supports a transition-risk pathway, and the effect s…
🇪🇺 EuropeJournalZenodo (CERN European Organization for Nuclear Research)2026#Disclosure InfrastructureDOI
Carbon Is Now a Procurement Data Field
KU Howard
This white paper argues carbon information is now a material procurement input for steel-intensive infrastructure, and that CBAM, CFP, EPD, worldsteel LCI, DPP and ResponsibleSteel are related but non-interchangeable evidence regimes. It pr…
Peer-reviewed🇪🇺 EuropeJournalEkonomska misao i praksa2026#Disclosure InfrastructureDOI
ESG REPORTING IN SELECTED SECTORS: EMPIRICAL EVIDENCE FROM THE CZECH REPUBLIC
Milena Otavová, Jana Gláserová
Analyzes the quality and quantity of sustainability reporting by Czech firms in chemical, energy, automotive, and agro-industry sectors from 2017-2024 under NFRD/CSRD. Reporting improved across all sectors, with energy and automotive growin…
Peer-reviewed🌍 GlobalJournalDiscover Global Society2026#Disclosure InfrastructureDOI
Harmonization and fragmentation in competing ESG materiality regimes and their implications for sustainability reporting
Sunitha Prabhuram, Thamburaj Anthuvan
This PRISMA-based systematic review of 48 ESG materiality studies (2020-2025) examines whether global materiality practices are converging or fragmenting across competing financial and double materiality regimes. It finds partial interopera…
🇪🇺 EuropeJournal2026#Disclosure InfrastructureDOI
ASSESSMENT OF THE DIGITAL MATURITY OF ESG REPORTING IN THE CONTEXT OF DIGITALIZATION
Kiril Luchkov
This study assesses the digital maturity of ESG reporting and develops the Digital ESG Reporting Maturity Index (DERMI), covering five dimensions: format and machine readability, ESRS structuring, quantitative disclosure, targets, and trace…
Peer-reviewedJournalEconomic Affairs2024#Disclosure InfrastructureDOI
Reassessing climate disclosure demands: An examination of stakeholder perspectives beyond institutional investors
Kuvvet E.
This paper questions the investor-centric framing of climate disclosure demands and examines perspectives of other stakeholders such as employees, consumers, communities, and supply-chain actors. It contributes to rethinking the legitimacy …
Peer-reviewedJournalEnvironment Development and Sustainability2022#Disclosure InfrastructureDOI
The moderating effect of IR framework adoption on the relationship between environmental, social, and governance (ESG) disclosure and a firm's competitive advantage
Rabaya A.J.
This study empirically examines how adoption of an integrated reporting (IR) framework moderates the relationship between ESG disclosure and a firm's competitive advantage. It suggests that the choice and quality of disclosure frameworks sh…
Peer-reviewedJournalNpj Urban Sustainability2022#Disclosure InfrastructureDOI
A computational approach to analyzing climate strategies of cities pledging net zero
Sachdeva S.
A computational study analyzing the climate strategies of cities that have pledged net zero. It appears to apply text/computational methods to compare the content, consistency, and concreteness of many municipal plans. It offers a quantitat…
Preprint🇪🇺 EuropePreprints.org2026#Disclosure InfrastructureDOI
From Sustainability Disclosure to Accounting Connectivity: Evidence from the First ESRS Reports of Portuguese Listed Companies
Filipe Ambrósio, Rui Costa
This study assesses accounting connectivity between FY2024 ESRS sustainability statements and IFRS financial statements for all 22 Portuguese companies on Euronext Lisbon, using a 26-item Accounting Connectivity Index across four dimensions…
Peer-reviewedJournalUmsida Repository (Universitas Muhammadiyah Sidoarjo)2026#Disclosure Infrastructure
Corporate Disclosure of Sustainability Reports and Its Impact on Financial Performance: An Analytical Study in Light of International Standards
Diana Neamah Abdulrazzaq
A questionnaire survey of 409 employees in private Iraqi firms finds that corporate sustainability-report disclosure aligned with international standards positively affects financial performance, with no significant differences by responden…
