gxceed
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.

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Topic: #ESG (clear)

Showing 261–280 of 1293 papers

📚 Peer-reviewed · JournalJournal of Accounting and Investment2026#ESGDOI

ESG Score and Cost of Debt: Evidence from Indonesia

Valentine Siagian, J. T. Sinaga, Nensy Dwi Putri Sinaga

This study analyzes the relationship between ESG scores and cost of debt using 635 firm-year observations from Indonesian firms (2013-2022). While overall ESG scores are associated with lower debt costs, only the governance component shows …

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🇪🇺 Europe📚 Peer-reviewed · JournalEuroMed Journal of Business2026#ESGDOI

Cash is sovereign: ESG performance, cash holdings and the strategic influence of gender-diverse boards in Europe

Husni Samara, Sajed Mowafaq Alshdaifat, Mohammed T. Abusharbeh +2

This study examines the relationship between ESG performance and corporate cash holdings in EU-listed firms, finding that higher ESG scores lead to larger cash reserves, and gender-diverse boards amplify this effect. Using post-CSRD data, i…

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📚 Peer-reviewed · JournalBusiness Strategy & Development2026#ESGDOI

Toward a Digital and Sustainable Finance Ecosystem: A Systematic Review and Bibliometric Analysis on Fintech and ESG

Md Sharif Hassan, Fatema Tuz Zahra, Firdous Mohd Farouk +1

This study conducts a bibliometric analysis of 228 documents on FinTech and ESG integration from 2020–2025. It identifies trends: early focus on financial inclusion, later on blockchain, AI, and big data driving green finance. Five research…

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📚 Peer-reviewed · JournalJurnal Ilmiah AccUsi2026#ESGDOI

An Ethical Reorientation of Good Corporate Governance: The Integration of Human Dignity Values into Sustainability Accounting in the Context of Indonesia’s Climate Crisis

Jurnal Ilmiah Accusi, Ferdila, Fakultas Ekonomi +2

This study critiques technocratic sustainability accounting in Indonesia's climate crisis, arguing it fails to address human dignity. It proposes a conceptual model integrating human dignity into governance and reporting to reduce greenwash…

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🌍 Global📚 Peer-reviewed · JournalBusiness Ethics, the Environment & Responsibility2026#ESGDOI

Sustainable or Just Ethical? Revisiting Islamic and ESG Indices Through the Lens of Resilience

Abdulkader Aljandali, Mohammed Amine, Dalia ElEdel

This paper reconceptualizes corporate sustainability to include resilience as a core dimension, empirically comparing Islamic and ESG indices across eight major crises (2004-2024). Using risk-adjusted returns, VaR, DCC-GARCH, and TVP-VAR, i…

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📚 Peer-reviewed · JournalF1000Research2026#ESGDOI

FinTech Adoption and ESG Disclosure in Corporate Valuation: Intellectual Capital and Financial Performance Effects on Dividend Policy and Firm Value

M. Qamruzzaman, A. Alomair, Mohammed Alomair

This paper examines the complex relationships among FinTech adoption, intellectual capital, ESG disclosure, and dividend policy on firm value in emerging economy financial institutions. Using robust econometric methods, it finds that ESG di…

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📚 Peer-reviewed · JournalInf.2026#ESGDOI

The Nexus Between Digital Finance, Automation, Environmental, Social, and Governance (ESG) Objectives: Evidence Based on a Bibliometric Analysis

Oana-Alexandra Dragomirescu, G. Grigore, Ana-Ramona Bologa

This bibliometric analysis examines 16,500 articles (1974-2026) on the nexus between digital finance, automation, and ESG objectives. It finds an average annual publication growth of 3.80% and increasing international collaboration. Co-occu…

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📚 Peer-reviewed · JournalAdvances in Social Sciences Research Journal2026#ESGDOI

CEO Characteristics and ESG Disclosure: An Indonesian Evidence

Henisa Fatmawati Akbar, Nasyiah Hasanah Purnomowati

This study examines the impact of CEO characteristics (age, tenure, education) on ESG disclosure for Indonesian public firms using panel data from 2020-2022. Results show CEO age is insignificant, tenure negatively affects ESG disclosure, w…

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📚 Peer-reviewed · JournalPendas : Jurnal Ilmiah Pendidikan Dasar2026#ESGDOI

Pengaruh Pengungkapan ESG Dan Good Corporate Governance Terhadap Kinerja Keuangan: Bukti Empiris Peran Moderasi ESG Investors Dan Good Corporate Governance

Esa Virjinia Ririanti, Ida Nur Aeni

This study analyzes the impact of ESG disclosure and corporate governance (independent directors, audit committee) on financial performance (ROA) and the moderating role of ESG investors, using a sample of 22 basic and chemical industry com…

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