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-reviewedJournalAustralasian Accounting Business and Finance Journal2023#ESGDOI
The Moderating Role of Policy Intervention on the Relationship of Environment, Social, and Governance (ESG) and Cost of Equity Capital: A Study in Basic Materials Companies in Asia
Hutagaol-Martowidjojo Y.
This paper examines the moderating role of policy intervention on the relationship between ESG and cost of equity capital among Asian basic materials companies. Findings suggest that policy intervention strengthens the financial benefits of…
Peer-reviewed🌍 GlobalJournalInternational Review of Finance2025#ESGDOI
Analyst forecasts worldwide: The impact of ESG information from diverse sources and regulatory mandates
Yu M.
This study examines the global impact of ESG information from diverse sources and regulatory mandates on analyst forecasts. It analyzes how different disclosure frameworks and regulations affect forecast accuracy, offering implications for …
Peer-reviewedJournalPlos One2023#ESGDOI
Which institutional investors can improve the level of corporate ESG information disclosure?
Wang J.
This paper examines which types of institutional investors are associated with higher levels of corporate ESG disclosure. It likely investigates whether long-term or ESG-focused investors drive better disclosure practices.
Peer-reviewedJournalCogent Business and Management2023#ESGDOI
A boost for performance or a sense of corporate social responsibility? A bibliometric analysis on sustainability reporting and firm performance research (2000-2022)
Nyantakyi G.
This bibliometric analysis examines the literature on sustainability reporting and firm performance from 2000 to 2022, identifying research trends and key themes.
Peer-reviewedJournalSustainability Switzerland2022#ESGDOI
Corporate Governance Mechanisms and ESG Reporting: Evidence from the Saudi Stock Market
Bamahros H.M.
This paper examines the relationship between corporate governance mechanisms and ESG reporting in the Saudi stock market, providing insights into how governance influences ESG disclosure in an emerging market context.
Peer-reviewedJournalInternational Journal of Financial Studies2025#ESGDOI
The Role of ESG Committee on Indonesian Companies in Promoting Sustainable Practice to Creditors: Symbolic or Substantive?
Aprullah M.P.
This paper investigates whether ESG committees in Indonesian companies substantively promote sustainable practices to creditors or merely serve as symbolic gestures, testing the effectiveness of ESG governance.
Peer-reviewed🇺🇸 USAJournalReview of Quantitative Finance and Accounting2025#ESGDOI
Does the presence of a sustainability committee strengthen the impact of ESG disclosure on tax aggressiveness? Insights from North America
Chandrasena S.
This study examines whether the presence of a sustainability committee moderates the relationship between ESG disclosure and tax aggressiveness among North American firms. Results suggest that ESG disclosure reduces tax aggressiveness more …
🇪🇺 EuropeReportFom Edition2025#ESGDOI
Wesentlichkeitsanalyse nach CSRD: Praxiseinblick in die Umsetzung bei der Sport Group
Hoppe H.
This paper presents a practical case study of implementing double materiality analysis under the EU CSRD at Sport Group. It details the process, challenges, and lessons learned, offering insights for companies navigating CSRD compliance.
Peer-reviewed🇪🇺 EuropeJournalBusiness Strategy and the Environment2026#ESGDOI
Beyond Reporting: The Integration of Climate Change and Biodiversity Into Business Strategies and Governance Structures of Swedish Firms and Financial Institutions
Andersson F. .
This study examines how Swedish firms and financial institutions integrate climate change and biodiversity into their business strategies and governance structures, moving beyond mere reporting. It identifies key practices and challenges, o…
Peer-reviewed🇪🇺 EuropeJournalSocial Responsibility Journal2023#ESGDOI
Women board members’ impact on ESG disclosure with environment and social dimensions: evidence from the European banking sector
Gurol B.
This study analyzes the impact of women board members on ESG disclosure, specifically environmental and social dimensions, in the European banking sector. Findings suggest that increasing women board representation may enhance ESG disclosur…
Peer-reviewedConferenceAip Conference Proceedings2025#ESGDOI
Assessing the impact of environmental, social and governance (ESG) disclosures on financial performance in Taiwan's semiconductor sector (2020-2022)
Susanti B.A.
This study assesses the impact of ESG disclosures on financial performance in Taiwan's semiconductor sector from 2020 to 2022. It likely examines the relationship between ESG disclosure scores and financial metrics such as ROA.
Peer-reviewedJournalApplied Economics2025#ESGDOI
Enhancing ESG disclosure through AI adoption: the moderating role of institutional quality
Rauf F.
This study examines how AI adoption improves corporate ESG disclosure quality, analyzing the moderating role of institutional quality. Empirical findings show that AI enhances transparency and comprehensiveness, with strong institutional fr…
Peer-reviewed🌍 GlobalConferenceLecture Notes in Networks and Systems2026#ESGDOI
Digital Innovations and ESG Disclosure: Does Policy Stability Matter?
Hasan E.F.
This study examines the impact of digital innovations on ESG disclosure quality, finding that policy stability moderates this relationship. Digital technologies enhance disclosure, but policy instability may dampen these benefits.
Peer-reviewedJournalJournal of Accounting Research2023#ESGDOI
Transmission Effects of ESG Disclosure Regulations Through Bank Lending Networks
Wang L.L.
This paper examines how ESG disclosure regulations propagate through bank lending networks, affecting lending decisions and systemic risk. It provides empirical evidence on transmission channels, highlighting implications for sustainable fi…
Peer-reviewedCNJournalEconomic Analysis and Policy2025#ESGDOI
ESG disclosure and corporate human capital upgrading in China
Ni M.
This paper empirically analyzes how ESG disclosure requirements influence corporate human capital upgrading in China, suggesting that disclosure mandates can drive improvements in human resource management and employee skill development.
Peer-reviewedJournalCorporate Governance an International Review2026#ESGDOI
ESG Disclosure, Foreign Ownership, and the Role of the Information and Governance Environments
Temiz H.
This study examines the relationship between ESG disclosure and foreign ownership, and how information and governance environments moderate this relationship. It provides empirical evidence on the role of disclosure in attracting foreign in…
Peer-reviewed🌍 GlobalJournalAsia Pacific Journal of Accounting and Economics2025#ESGDOI
Mandatory ESG disclosure and trade credit: international evidence
Chen K.
This study uses international data to analyze how mandatory ESG disclosure affects trade credit between firms. It provides empirical evidence that disclosure mandates alter supply chain credit behavior, highlighting the economic relevance o…
Peer-reviewedJournalJournal of Environmental Planning and Management2016#ESGDOI
Does corporate social performance reduce greenhouse gas emissions at the macro level?
Graafland J.
This paper examines the macro-level relationship between corporate social performance (CSP) and greenhouse gas emissions. It investigates whether countries with higher aggregate CSP have lower emissions, shedding light on the economy-wide i…
Peer-reviewed🌍 GlobalJournalInternational Journal of Business, Economics and Management2026#ESGDOI
Governance architecture as the missing link in strategic ESG integration: A conceptual framework for banking institutions
Derrick Fyffe
This conceptual study argues that governance architecture, not mere disclosure or climate ambition, is key to successful ESG integration in banks. It synthesizes corporate governance, climate risk, and prudential regulation to propose a Gov…
Peer-reviewedCNJournalDiscrete Dynamics in Nature and Society2026#ESGDOI
How Do ESG Ratings Affect Corporate Green Transformation: Evidence From China
Tianshu Qu
Using panel data from Chinese A-share listed companies from 2009 to 2022, this study finds that ESG ratings significantly promote corporate green transformation. The effect is mediated by reduced debt financing costs, increased institutiona…
