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🇺🇸 USAJournalAccounting and Auditing2026#ESGDOI
Sustainability Reporting in the Spotlight: Exploring Evidence from Nike’s Corporate Reports
Mozhgan Soltanisehat, Iva Jestratijević
This study critically examines Nike's sustainability reporting by comparing six frameworks: Higg Index, GRI, SASB, SDGs, TBL, and Double Materiality. It finds that environmental reporting is the most consistent, while gaps remain in labor r…
Peer-reviewed🇪🇺 EuropeJournalHumanities and Social Sciences Communications2026#ESGDOI
Assessing contributions to the UN Sustainable Development Goals through the European Sustainability Reporting Standards: comprehensive mapping and digital integration
V. Dragomir, M. Dumitru, Adriana Duțescu +2
This paper proposes a methodology to assess corporate contributions to the UN SDGs using the European Sustainability Reporting Standards (ESRS). Through comprehensive mapping and digital integration, it enables investors and regulators to u…
Peer-reviewedCNJournalJournal of Fintech and Business Analysis2026#ESGDOI
Research on ESG practices of Chinese enterprises—co-creating a sustainable future
Yanxuan Deng, Wenqing Zhu, Jinjia Chen
This paper examines ESG practices of Chinese Fortune Global 500 firms, finding significant industry differentiation in performance, disclosure framework adoption, and governance maturity. While leading firms align with international standar…
Peer-reviewed🇪🇺 EuropeJournalPrzegląd Statystyczny. Statistical Review2026#ESGDOI
Demand for ESG data. Evidence from the Polish banking sector
M. Aluchna, Maria Krawczyńska-Kaczmarek
This paper examines the growing demand for ESG data in Polish banks. Driven by regulatory pressure and stakeholder expectations, banks increasingly require corporate ESG data. Based on a 2024-2025 survey, it shows how sustainable finance ev…
Peer-reviewedCNJournalFrontiers in Business, Economics and Management2026#ESGDOI
Corporate Governance, ESG Performance and Firm Performance: A Literature-Based Analysis of Chinese Listed Companies
Shixuan Li
This study reviews the literature on corporate governance, ESG performance, and firm performance among Chinese listed companies. It finds that strong corporate governance drives better ESG performance, which enhances corporate reputation, r…
Peer-reviewed🇪🇺 EuropeJournalScientific Papers of Silesian University of Technology Organization and Management Series111111112026#ESGDOI
THE POWER OF ESG: CHALLENGES AND OPPORTUNITIES FOR ENTERPRISES IN POLAND
Joanna Rosak-Szyrocka
This paper tracks the growing importance of ESG integration among Polish companies, examining legal developments (CSRD, ESRS), corporate case studies, and bibliometric trends. Findings show ESG becoming a strategic tool for large firms, whi…
Peer-reviewedJournalJournal of Innovative and Creativity (Joecy)2026#ESGDOI
Peran Environmental, Social, and Governance (ESG) terhadap Price to Book Value (PBV) Saham PT Energi Mega Persada pada Periode 2022–2024
Agung B. Darmoyo, Vera Salma Meilania, Ovalia Rukmana
This qualitative case study examines the effect of ESG disclosure on the Price-to-Book Value (PBV) of PT Energi Mega Persada, an Indonesian energy company, from 2022–2024. Through interviews and content analysis, it finds that ESG performan…
Peer-reviewed🌍 GlobalJournalEnrichment: Journal of Multidisciplinary Research and Development2026#ESGDOI
The Impact of ESG Factors on Firm Value with Profitability as a Moderator in the Healthcare Industry
Annisa Rulitasari, Andam Dewi Syarif
This study examines the impact of ESG disclosures (Environmental, Social, Governance) on firm value (Tobin's Q) in the Indonesian healthcare sector, with profitability (ROA) as a moderator. Using panel data from 2019-2024, results show that…
Peer-reviewedJournalJournal of Economics Business and Management2026#ESGDOI
Dynamic ESG–NPF Interaction in Islamic Bank
Pungky Lela Saputri, Heru Sulistyo, Ibnu Khajar +1
This study examines the dynamic relationship between ESG disclosure and non-performing financing (NPF) in Bank Syariah Indonesia (BSI) using VAR modeling. Results show ESG disclosure improvements reduce NPF after a one- to two-month lag, wh…
Peer-reviewedCNJournalSustainability2026#ESGDOI
Institutional Pressure and Seafarers’ Rights Protection: The Mediating Role of ESG Strategy in the Chinese Shipping Industry
Shouchao Zhu, Xingguo Cao, B. Dong +1
This paper demonstrates that ESG strategy acts as a critical mediating mechanism in the institutionalization of seafarers' rights protection (SRP) in the Chinese shipping industry. Based on interviews with 32 executives, it proposes a theor…
Peer-reviewed🌍 GlobalJournalSustainability2026#ESGDOI
A Systematic Literature Review of ESG in the Maritime Industry: Insights, Challenges, and Opportunities
Yimeng Li, Jiatong Li, Chenrui Qu +1
This systematic literature review examines ESG research in the maritime industry from 2020 to 2024. Using PRISMA methodology, it analyzes 20 core papers, revealing a shift from a narrow environmental focus to a holistic E, S, and G framewor…
Peer-reviewed🌍 GlobalJournalSustainability2026#ESGDOI
FinTech Adoption and ESG Performance in MENA Banks: The Mediating Role of Corruption Risk
Sad Abu alim, Marwan Mansour
Using a panel of 152 banks across 11 MENA countries (2013–2023), this study finds that FinTech adoption positively impacts ESG performance, with corruption risk partially mediating this relationship. Effects are stronger for governance and …
Peer-reviewedJournalBusiness Management and Strategy2026#ESGDOI
Impact of Environmental, Social and Governance Disclosure on Financial Performance of African Listed Companies
Mwila Bwanga Bwalya
This study examined the impact of ESG disclosure on financial performance of African listed firms using panel data from 2020-2024. Results show significant positive effects of ESG and environmental disclosure, while governance disclosure, f…
Peer-reviewedJournalJournal of Risk and Financial Management2026#ESGDOI
ESG Performance and Corporate Value in an Emerging Market: The Moderating Role of Board Structures in Sustainability
Nongnit Chancharat, W. Vetchagool, Surachai Chancharat
This study of 94 Thai listed firms (2019-2023) finds ESG scores positively affect corporate value, but board independence negatively moderates this relationship. Board size has no significant direct or moderating effect. The authors recomme…
Peer-reviewed🌍 GlobalJournalInternational Journal of Multidisciplinary Research and Growth Evaluation2026#ESGDOI
A Conceptual Framework for Integrating ESG, Sustainability, and Long-Term Value Creation in Infrastructure Finance
Kehinde Oyediji, Olaniyi Oluwaseun Oladepo
This paper proposes a conceptual framework that integrates ESG principles, sustainability objectives, and long-term value creation into infrastructure finance decision-making. Structured around four pillars—ESG-aligned capital allocation, s…
Peer-reviewedJournalDiginomics2026#ESGDOI
ESG disclosure & firm performance: A study of pre and post COVID period
Ajay Dkhar, Binny Sharma
This study examines the impact of ESG disclosure on firm performance using 55 Indian listed firms from 2016-2024. It finds positive effects in manufacturing but not services, and a weakened relationship after COVID-19. The results offer ins…
Peer-reviewedJournalAsian Journal of Applied Business and Management2026#ESGDOI
The Influence of ESG Disclosure, Green Investment, and Firm Size on Firm Value through Financial Performance as an Intervening Variable in Lq45 Manufacturing Companies (2019–2024)
Anita Agustiani, Mulyanto Nugroho, Nekky Rahmiyati
This study examines the impact of ESG disclosure, green investment, and firm size on firm value through financial performance as a mediator in Indonesian LQ45 manufacturing companies (2019-2024). Results show that firm size positively affec…
Peer-reviewedCNJournalSustainable Development2026#ESGDOI
Peer Effects in
ESG
Disclosure Under Digital Innovation and Financial Constraints: Implications for Sustainable Development in China
F. Rauf
This paper examines how peer firms' ESG disclosure influences target firms' strategies in China. Digital transformation enhances responsiveness, while financial constraints increase imitation. An inverted U-shaped relationship exists betwee…
Peer-reviewedCNJournalBusiness Strategy and the Environment2026#ESGDOI
Visuals Speak Louder Than Words: The Financing Effect of ESG Disclosure Visualization
Tingting Wang, Qiyong Xiao, Jinli Wang +1
This paper investigates how ESG report design (visualization and length) affects corporate financing costs. Using a sample of Chinese listed firms from 2006-2024, they construct a visualization index based on color metrics. They find that v…
Peer-reviewedJournalInternational Journal of Applied Sciences and Technology Integral2026#ESGDOI
THEORIES OF THE INFLUENCE OF ESG FACTORS ON THE ACTIVITIES OF PUBLIC COMPANIES: THE POSSIBILITY OF APPLICATION IN MODERN PRACTICE
Oksana E. Gudkova, Yuliya Kostrova
This paper consolidates and structures the core theoretical models explaining how ESG factors influence the performance of public companies. It analyzes how each model reveals reasons for ESG disclosure and risk management approaches, recom…