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🇪🇺 EuropeJournalCorporate Social Responsibility and Environmental Management2026#Disclosure InfrastructureDOI
Visible Trends, Submerged Dynamics: A Multi‐Layered Science Mapping of Corporate Sustainable Development Goals Reporting
Marco Avenia, Simone Terzani, Paola Musile Tanzi
A bibliometric and science-mapping review of 121 articles (2015–2024) on corporate SDG reporting, overlaying bibliographic coupling with co-citation and co-word analysis. Using legitimacy, institutional and governance lenses, it finds insti…
Peer-reviewed🇨🇳 ChinaJournalScientific Journal of Economics and Management Research2026#Disclosure InfrastructureDOI
The “Assurance Gap” in ESG Information Disclosure in the Baijiu Industry: Current Status, Causes, and Countermeasures
Jian Zhou, Qing Li
Analyzing ESG reports from 15 listed Chinese baijiu firms, this paper documents an "assurance gap": only ~33.3% obtained third-party assurance, mostly limited-scope moderate/reasonable assurance by international TIC firms, with no accountin…
Peer-reviewedJournalJ-STAGE#Disclosure InfrastructureDOI
Information Cascades Facilitating the Formation of International Disclosure Norms
国際開示規範形成を促進する情報カスケード
(著者不明)
This work appears to analyze how international disclosure norms form and spread through the concept of information cascades. It likely explains how firms and regulators converge on norms by imitating early movers' disclosure choices. It off…
Peer-reviewed🌍 GlobalJournalFuture Business Journal2026#Disclosure InfrastructureDOI
National cultural dimensions and materiality assessment disclosure in sustainability reporting: cross-country evidence from the world’s leading companies
Magdi Abdoh Al-Rowaidi, Lian Kee Phua, Dayana Jalaludin +2
Using 566 firm-year observations from the G250 (2018–2021), this study examines how Hofstede's national cultural dimensions affect materiality assessment disclosure (MAD) in sustainability reporting via OLS regression. Power distance, indiv…
Peer-reviewedCNJournalInternational Journal of Global Economics and Management2026#Disclosure InfrastructureDOI
Analysis on the Linkage Between ESG Disclosure and Audit Quality from the Perspective of Corporate Governance
Zhengnan Chen
As ESG disclosure shifts from voluntary to mandatory, China's 2024 sustainability reporting guidelines and 2025 CSRC rule updates made such reports compulsory. From a corporate governance lens, the paper argues ESG disclosure and audit qual…
Peer-reviewed🇯🇵 JapanJournalJ-STAGE#Disclosure InfrastructureDOI
Current Status and Challenges of Integrated Reporting
統合報告書の現状と課題
(著者不明)
A Japanese-language piece on the current state and challenges of integrated reporting. Without an abstract, specifics are unclear, but it likely addresses practical and institutional issues in integrated reporting, relevant to Japanese corp…
Peer-reviewed🇯🇵 JapanJournalJ-STAGE#Disclosure InfrastructureDOI
Third-Party Verification of ESR by External Experts and the Auditor
外部専門家によるESR の検証と監査人
(著者不明)
This work examines third-party verification of ESR (environmental, social and governance-related reporting) by external experts and its relationship to the statutory auditor's role. As assurance over ESG information becomes institutionalize…
🇪🇺 EuropeDatasetZenodo2026#Disclosure InfrastructureDOI
Matriz de recomendaciones CSRD-ESRS aplicables a Microsoft Sustainability Manager
Ribii Khalifi, Laila, Reyes, Luisa-Eugenia
A dataset of 390 change recommendations for adapting Microsoft Sustainability Manager to the simplified CSRD/ESRS (Delegated Regulation 2026/1563) in the public sector. Of these, 239 require tool action (129 configuration, 110 development),…
🇪🇺 EuropeDatasetZenodo2026#Disclosure InfrastructureDOI
Matriz de trazabilidad CSRD/ESRS
Ribii Khalifi, Laila, Reyes, Luisa-Eugenia
An Excel traceability matrix tracking all 1,184 ESRS datapoints across three stages: the original EFRAG IG 3 list, the simplified standards under Delegated Regulation (EU) 2026/1563, and a public-sector adaptation. It records whether each r…
Preprint🇪🇺 EuropeZenodo2026#Disclosure InfrastructureDOI
Modelo de informe sobre sostenibilidad CSRD/ESRS simplificadas adaptadas al sector público (NEIS-SP)
Ribii Khalifi, Laila, Reyes, Luisa-Eugenia
Presents a sustainability reporting model adapting the 2026 simplified CSRD/ESRS to public sector entities (NEIS-SP). Each disclosure requirement becomes a fill-in template specifying the responsible administrative unit, indicators, and exp…
Peer-reviewedJournalDoğuş Üniversitesi Dergisi2026#Disclosure InfrastructureDOI
ASSESSMENT OF CLIMATE CHANGE-RELATED FINANCIAL RISKS IN INSURANCE COMPANIES WITHIN THE TSRS 2 FRAMEWORK
Mustafa Zeytin
Analyzing 2024 TASB 2-compliant sustainability reports of Borsa Istanbul-listed insurers, this study examines how climate-related financial risks are structured at the sectoral level. It finds firms have integrated climate into governance, …
🇪🇺 EuropeJournal2026#Disclosure InfrastructureDOI
Information Systems for ESRS Reporting: An Analytical Model of Sustainability Data Management in Corporate Systems
Sviatoslav Kniaz, Vasyl Yaroslavovych Brych, Nellі Heorhiadi +3
This paper proposes an analytical model of sustainability data management within corporate information systems to support ESRS reporting. It addresses how ESG data is collected, integrated, and reported inside enterprise systems—a disclosur…
Peer-reviewed🇪🇺 EuropeJournalBaltic Journal of Economic Studies2026#Disclosure InfrastructureDOI
SUSTAINABILITY REPORTING AND BUSINESS RESPECT FOR HUMAN RIGHTS IN EU LAW: KEY CONSIDERATIONS FOR UKRAINE
Анастасія Володимирівна Токунова
This paper analyzes the EU's corporate sustainability reporting framework, defining sustainability to encompass environmental, social, human rights, and governance factors. It finds that EU regulation treats business respect for human right…
Peer-reviewedJournalJurnal Greenation Ilmu Akuntansi2026#Disclosure InfrastructureDOI
Peran Sustainability Reporting terhadap Reaksi Pasar Modal: Analisis Akuntansi Keuangan dan Kerangka Regulasi Pelaporan Keberlanjutan
Gevan Naufal Wala, Fergisa Rindang Primadi
This paper analyzes the link between sustainability reporting and capital market reactions through a financial accounting lens, and evaluates Indonesia's regulatory framework against global disclosure standards. It finds market reactions ar…
Peer-reviewed🇪🇺 EuropeJournalDOAJ (DOAJ: Directory of Open Access Journals)2026#Disclosure InfrastructureDOI
THE ROLE OF THE AUDITOR IN NON-FINANCIAL REPORTING, A COMPARATIVE ANALYSIS OF TWO COMPANIES OMV PETROM AND LUKOIL FOR THE YEAR 2023 IN TERMS OF SUSTAINABILITY REPORTS
A. Pop, Alina Ioana Bogătean, Alexia Elena BĂLAN +1
This study examines the auditor's role in non-financial reporting by comparing the 2023 sustainability reports of OMV Petrom and Lukoil. Framed by the CSRD and the European Green Deal, it qualitatively reviews ESG disclosure practices and a…
Peer-reviewed🌍 GlobalJournalNIU Journal of Management Sciences2026#Disclosure InfrastructureDOI
Sustainability Disclosure and Audit Report Lag: Evidence from Listed Non-Financial Firms in Nigeria
Omena Obehi Igbinoba, Ivie Eloghosa Ogbeide
Using 103 Nigerian listed non-financial firms (2012–2023), this study examines how environmental, social, economic, and governance disclosures affect audit report lag. Environmental and social disclosures shorten reporting lag, while econom…
Peer-reviewedCNJournalCorporate Social Responsibility and Environmental Management2026#Disclosure InfrastructureDOI
Insights Into the Roles of the Corporate Governance Mechanism in Sustainability Assurance Practices
Cong Mu, Ying Han Fan, Hadrian Geri Djajadikerta
Through 40 semi-structured interviews with Chinese sustainability reporting preparers and assurance providers, this study applies framing theory to examine corporate governance roles in sustainability assurance. It identifies six governance…
Peer-reviewedJournalZenodo (CERN European Organization for Nuclear Research)2026#Disclosure InfrastructureDOI
The Impact of Carbon Footprint Disclosure on Consumer Behaviour
J Sophia Rosaline, D.Praveena
This study examines how carbon footprint disclosure shapes consumer behaviour through trust, environmental concern, brand credibility, and purchase intention. Using questionnaire data and SPSS analysis, it finds transparent carbon labelling…
🌍 GlobalJournalLondon School of Economics and Political Science Theses Online (London School of Economics and Political Science)2026#Disclosure InfrastructureDOI
Just value chains: how corporate decarbonisation activities can impact communities
Shafaq Ashraf, Edward Clinton, Antonina Scheer
This paper examines the negative social impacts of corporate decarbonisation activities, such as renewable energy projects and transition mineral mines, on local communities. Combining academic literature with empirical corporate disclosure…
Peer-reviewedJournalInternational Journal for Quality Research2026#Disclosure InfrastructureDOI
STATISTICAL ANALYSIS TO MEASURE THE ROLE OF ACCOUNTING DISCLOSURE ON CARBON NEUTRALITY IN THE RELATIONSHIP BETWEEN AUDIT COMMITTEES AND FINANCIAL REPORTING QUALITY
Moustafa Zaki
This study statistically examines how accounting disclosure on carbon neutrality shapes the link between audit committee characteristics and financial reporting quality. It highlights the interaction between governance mechanisms and sustai…
