GX Research Hub · English
GX & Decarbonization Research
This page provides an English interface to the gxceed GX paper corpus. The corpus aggregates papers from 13 open 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 · JournalRisks2025#ESGDOI
The Impact of Environmental, Social, and Governance Disclosure on the Firm Value of Non-Financial Firms Listed in South Africa
Msomi T.S.
This study examines the impact of ESG disclosure on firm value for non-financial firms listed in South Africa. It suggests that comprehensive ESG disclosure positively influences firm value, highlighting the importance of ESG information in…
CN📚 Peer-reviewed · JournalFrontiers in Environmental Science2023#ESGDOI
Exploring the relationship between corporate ESG information disclosure and audit fees: evidence from non-financial A-share listed companies in China
Zhang K.
This study empirically analyzes the relationship between ESG information disclosure and audit fees for non-financial A-share listed companies in China. It examines how the quality of ESG disclosure affects audit risk and fees, suggesting th…
📚 Peer-reviewed · JournalRevista De Contabilidad Spanish Accounting Review2019#ESGDOI
The association between corporate social responsibility and earnings quality: Evidence from extractive industry
Siueia T.T.
This paper examines the association between corporate social responsibility (CSR) and earnings quality in the extractive industry. Findings suggest that firms with higher CSR performance tend to have higher earnings quality, reducing earnin…
📚 Peer-reviewed · JournalSustainability Switzerland2021#ESGDOI
Factors influencing corporate social responsibility disclosure and its impact on financial performance: the case of Vietnam
Nguyen T.H.
This paper investigates determinants of CSR disclosure and its effect on financial performance among Vietnamese firms. Findings suggest that firm size and industry influence disclosure levels, and CSR disclosure may positively impact financ…
🌍 Global📚 Peer-reviewed · JournalInternational Journal of Financial Studies2026#ESGDOI
Sustainability Practices and Capital Costs: Evidence from Banks and Financial Technology Firms in Global Markets
Vaitiekuniene R.
This study examines the impact of sustainability practices on capital costs for banks and fintech firms globally, suggesting that ESG activities may lower capital costs.
🌍 Global📚 Peer-reviewed · ConferenceEnvironment Technology Resources Proceedings of the 16th International Scientific and Practical Conference2025#ESGDOI
Corporate Sustainability Reporting in Public Healthcare Institutions: Relevance, Challenges, and Legal Perspectives
Zariņš K.
This paper examines the relevance and challenges of corporate sustainability reporting in public healthcare institutions, analyzing legal perspectives. It highlights sector-specific reporting practices and barriers, offering insights for ex…
📚 Peer-reviewed · JournalTextile & Leather Review2026#ESGDOI
An Exploratory Case Study on the Feasibility of Green Investment and Financing in the Smart Textile Industry from an ESG Perspective
Conggang Lv, Xuting Zhang, Huiming Lv
This paper conducts an exploratory case study on the feasibility of green financing for the smart textile industry from an ESG perspective. It develops a multi-dimensional evaluation framework using AHP to weight 15 indicators, finding that…
📚 Peer-reviewed · JournalDinasti International Journal of Education Management And Social Science2026#ESGDOI
The Effect of Sustainable Production, Green Intellectual Capital, and Green Technology Innovation on Sustainable Finance with Green Strategic Management as a Moderating Variable
Sebastianus Laurens, K. Khomsiyah, Titik Aryati
This study examines the effects of sustainable production, green intellectual capital, and green technology innovation on sustainable finance, with green strategic management as a moderator. Surveying 352 Indonesian production companies, it…
📚 Peer-reviewed · JournalJournal of Business and Socio Economic Development2026#ESGDOI
ESG reporting in the GCC: what is the added value of the family business? Contributions from the socioemotional wealth model
Nimer K.
This paper examines whether family businesses in the GCC add value to ESG reporting, using the socioemotional wealth model. It analyzes how family-specific motivations influence reporting quality and scope, offering insights into regional E…
📚 Peer-reviewed · JournalJournal of Business Ethics2026#ESGDOI
Political Tension and MNEs’ Disclosure of Host-Country ESG Activities
Xiang Y.
This study examines how political tensions between home and host countries affect multinational enterprises' disclosure of ESG activities in host countries, highlighting strategic disclosure behaviors influenced by geopolitical risk.
📚 Peer-reviewed · JournalBusiness Strategy and the Environment2025#ESGDOI
Investor Perception of ESG in Earnings Calls
Bachner F.
This paper analyzes how ESG-related comments in corporate earnings calls affect investor perception. It investigates the market reaction to ESG mentions, highlighting the importance of ESG communication for investor relations.
CN📚 Peer-reviewed · JournalJournal of Applied Business Research2013#ESGDOI
The determinants of corporate social responsibility disclosure: Evidence from China
Wang J.
This study analyzes determinants of CSR disclosure in Chinese firms, contributing to understanding of ESG reporting practices in emerging markets.
🇺🇸 USA📚 Peer-reviewed · JournalJournal of Sustainable Finance and Investment2025#ESGDOI
Empirical evidence of ESG premium in the U.S. corporate bond market: a propensity score matching approach
Li D.
This study empirically examines the existence of an ESG premium in the U.S. corporate bond market using propensity score matching. It analyzes whether bonds issued by firms with high ESG ratings exhibit lower yields, revealing how investor …
CN📚 Peer-reviewed · JournalEnvironment Development and Sustainability2024#ESGDOI
Moderating role of audit quality in ESG performance and capital financing dynamics: insights in China
Zahid R.M.A.
This paper examines the moderating effect of audit quality on the relationship between ESG performance and capital financing dynamics in China. It suggests that higher audit quality strengthens the positive impact of ESG on financing outcom…
📚 Peer-reviewed · JournalInternational Journal of Bank Marketing2020#ESGDOI
Corporate social responsibility disclosures (CSRDs) in the banking industry: a study of conventional banks and Islamic banks in Malaysia
Lui T.K.
This study compares corporate social responsibility disclosures (CSRDs) between conventional and Islamic banks in Malaysia, highlighting differences in reporting practices and offering insights for the banking industry.
CN📚 Peer-reviewed · JournalInternational Journal of Trade and Global Markets2023#ESGDOI
R&D investment, corporate social responsibility disclosure and firm's green innovation performance: evidence from China
Rauf F.
This paper empirically examines how R&D investment and CSR disclosure affect green innovation performance in Chinese firms. It finds that high-quality CSR disclosure strengthens the positive effect of R&D on green innovation.
📚 Peer-reviewed · JournalJurnal Riset Akuntansi2026#ESGDOI
Pengaruh Pengungkapan ESG, Kinerja Lingkungan, dan Biaya Lingkungan terhadap Net Profit Margin (NPM) pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2022–2024
Mariska Putri Tarigan, Fitrini Mansur, Muhammad Gowon
This study examines the impact of ESG disclosure, environmental performance, and environmental costs on net profit margin (NPM) for energy sector firms in Indonesia. Findings show that ESG disclosure and environmental performance do not aff…
📚 Peer-reviewed · JournalCogent Economics and Finance2023#ESGDOI
Information asymmetry on the link between corporate social responsibility and stock price crash risk
Cao T.
This study analyzes how information asymmetry influences the relationship between CSR and stock price crash risk, suggesting that CSR disclosure may mitigate asymmetry and reduce crash risk.
📚 Peer-reviewed · JournalJournal of Global Responsibility2021#ESGDOI
Determinants of CSRD in non-Asian and Asian countries: a literature review
Abdullah Y.
This literature review compares determinants of Corporate Social Responsibility Disclosure (CSRD) in Asian and non-Asian countries. It finds that factors such as firm size, industry, and institutional environment influence disclosure levels…
📚 Peer-reviewed · JournalJournal of Financial Reporting and Accounting2022#ESGDOI
Impact of environmental, social and governance disclosures on market reaction: an evidence of Top50 companies listed from Thailand
Suttipun M.
This study empirically examines the relationship between ESG disclosures and market reactions (e.g., stock price, trading volume) for the top 50 listed companies in Thailand. It finds that higher-quality ESG disclosures tend to elicit posit…