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 · JournalManagement and Sustainability2026#ESGDOI
Determinants of corporate social responsibility disclosure: evidence from Morocco
Ghizlane Y.
This paper empirically analyzes determinants of CSR disclosure in Moroccan firms. While the focus on environmental disclosure is unclear, it identifies drivers of CSR reporting, offering implications for disclosure practices in emerging eco…
📚 Peer-reviewed · JournalInternational Journal of Advanced and Applied Sciences2026#ESGDOI
Does CSR disclosure mitigate financial distress? Evidence from Indonesian manufacturers and the COVID-19 shock
Ngoc N.B.
This paper examines whether CSR disclosure mitigates financial distress among Indonesian manufacturing firms, leveraging the COVID-19 shock as an exogenous event. Results suggest that CSR disclosure reduces information asymmetry, facilitati…
📚 Peer-reviewed · JournalZenodo (CERN European Organization for Nuclear Research)2026#ESGDOI
ALIGNMENT OF NATIONAL ECONOMIC INFRASTRUCTURE WITH INTERNATIONAL ESG STANDARDS IN THE CONTEXT OF GREEN TRANSFORMATION AND INSTITUTIONAL REFORMS
Zarinabonu Samadova
This thesis analyzes aligning national economic infrastructure with international ESG standards under green transformation. Using Uzbekistan as a case, it examines environmental sustainability, social inclusiveness, and governance efficienc…
📚 Peer-reviewed · Journalالمجلة العربية للإدارة2026#ESGDOI
Does Corporate Social Responsibility Disclosure (CSRD) Create Competitive Advantage? Evidence from Palestine
Mohammed Abusafia, Avylin Roziana Mohd Ariffin, Muhammad Iqmal Hisham Kamaruddin
This study empirically examines whether CSR disclosure creates competitive advantage for firms in Palestine, questioning the strategic value of sustainability reporting.
🇨🇳 China📚 Peer-reviewed · JournalSustainability2026#ESGDOI
How Does Compliance Management Improve Corporate ESG Performance? Empirical Evidence from Annual Report Textual Information
Zhan Shi, Shengmin Liu
This paper constructs a corporate compliance management indicator using text mining on Chinese A-share listed firms' annual reports and examines its impact on ESG performance. Compliance management improves ESG through green innovation, eth…
📚 Peer-reviewed · JournalE-Jurnal Akuntansi TSM2026#ESGDOI
PENGARUH TAX AVOIDANCE DAN KINERJA LINGKUNGAN TERHADAP SUSTAINABILITY REPORT DISCLOSURE
Clarisa Bunga Lestari, Yeni Januarsi, Ayu Noorida Soerono
This study examines the impact of tax avoidance and environmental performance on sustainability report disclosure for energy and raw material sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Using stakeholder…
📚 Peer-reviewed · JournalAsian Journal of Applied Business and Management2026#ESGDOI
The Influence of Sustainability Reporting Quality on the Value of Mining Companies Listed on the Indonesia Stock Exchange
Moh. Rizal Syafiie, Ira Gustina, Ranti Melasari +1
This study examines how sustainability reporting quality affects firm value (Price to Book Value) in Indonesian mining firms listed on the IDX from 2023-2025. Using multiple regression, it tests that higher ESG disclosure reduces informatio…
📚 Peer-reviewed · JournalIndonesian Journal of Taxation and Accounting2026#ESGDOI
The Effect of Environmental, Social, and Governance Disclosure on Firm Value Moderated by Firm Reputation in the Consumer Cyclicals Sector During 2020–2024
Susan Lalenoh, Rilla Gantino
This study examines the effect of ESG disclosure on firm value (Price to Book Value) and the moderating role of firm reputation, using panel data from 16 Indonesian consumer cyclicals firms (2020-2024). Results show that both ESG disclosure…
🌍 Global📚 Peer-reviewed · JournalSustainability2026#ESGDOI
Evaluating the Role of ESG Pillars in Sustainable Growth and Firm Performance: Panel Evidence from GCC Countries
Nouf Ben Dahmash, Jawaher Binsuwadan, L. Alotaibi +1
Using panel data of 84 GCC listed firms (2019-2023), this study examines how individual ESG pillars affect firm performance (Tobin's Q, ROA, sustainable growth rate). Environmental scores positively impact performance, while social and gove…
📚 Peer-reviewed · JournalJournal of Organizational Management Studies2026#ESGDOI
The Role of ESG Reports in Shaping Management Decisions in Commercial Banks
Karolina Rybicka
This study examines how ESG reporting obligations influence decision-making in commercial banks, focusing on changes in management structure, risk assessment, credit policy, and strategy. By analyzing a bank's ESG reports from 2022-2024, it…
📚 Peer-reviewed · JournalJurnal Kajian Ilmiah2026#ESGDOI
Pengaruh Kepemilikian Manajerial, Environmental Social Governance Disclosure, Dan Struktur Modal Terhadap Kinerja Keuangan
Lee Sel Bee, Erliana Banjarnahor
This study examines the impact of managerial ownership, ESG disclosure, and capital structure on financial performance using 100 firm-year observations from 20 Indonesian firms in the SRI KEHATI Index (2019-2023). Results show ESG disclosur…
📚 Peer-reviewed · JournalJEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)2026#ESGDOI
Pengaruh Leverage, ESG, dan Nilai Perusahaan Pada Sektor Pertambangan Di Indonesia: Moderasi Dewan Wanita
Michael Souw, Eriana Kartadjumena
This study examines the effects of leverage and ESG disclosure on firm value in Indonesian mining companies, with female board representation as a moderator. Using panel data from 2019-2023, it finds that ESG has a significant negative effe…
📚 Peer-reviewed · JournalActual Problems of Economics2026#ESGDOI
STRATEGIC IMPERATIVES OF FINANCIAL TRANSFORMATION OF UKRAINIAN AGRICULTURAL COMPANIES IN THE PROCESS OF ENTERING INTERNATIONAL CAPITAL MARKETS AND IMPLEMENTING ESG CORPORATE GOVERNANCE STANDARDS
Roman Anzin
This paper examines the strategic imperatives of financial transformation for Ukrainian agricultural companies entering international capital markets with ESG corporate governance standards. It finds that ESG factors evolve from CSR to inve…
📚 Peer-reviewed · JournalJournal of Social Knowledge Education2026#ESGDOI
Corporate Social Responsibility Disclosure as a Social Legitimacy Mechanism and Profitability on Mining Firm Value 2021-2024
Intan Riyani Fatimah, Syahriar Abdullah, S. Supartini +1
This study examines the effect of CSR disclosure (based on GRI Standards 2021) and profitability on firm value in the Indonesian mining industry from 2021-2024. Results show CSR disclosure positively and significantly affects firm value, wh…
🇺🇸 USA📚 Peer-reviewed · JournalBusiness Strategy and the Environment2026#ESGDOI
Using Machine Learning to Detect Financial Distress From Sustainability Reports
Songshan Qin, Mohamed Bakoush, Frank McGroarty
This study uses NLP on 1,220 sustainability reports from S&P 500 firms (2018-2022) to predict financial distress. Incorporating textual ESG disclosures significantly improves model accuracy over quantitative-only models, with Random Forest …
📚 Peer-reviewed · JournalSustainability2026#ESGDOI
Sustainability as Strategic Communication: Evidence from the Turkish Textile Industry
Ebru Enginkaya, Ece Özer Çizer, Kameri Yurdakul
This study examines sustainability reporting in the Turkish textile industry as strategic communication, analyzing disclosures from 52 firms. Using Triple Bottom Line and stakeholder theory, it finds environmental narratives are institution…
📚 Peer-reviewed · JournalAdvances in Management & Financial Reporting2026#ESGDOI
Analysis of the Role of Corporate Governance in the Design of Financing Projects and Executive Compensation
Nur Amelianty, Muhammad Afdal, Andi Murtafiah
This systematic literature review examines how corporate governance shapes financing project design and executive compensation. Findings show independent boards and risk committees improve decision-making, and integrating ESG metrics into c…
📚 Peer-reviewed · JournalSouth African Journal of Economic and Management Sciences2019#ESGDOI
Assessing the business case for environmental, social and corporate governance practices in South Africa
Johnson R.
Assesses the business case for ESG practices in South Africa. Examines the link between ESG and financial performance in an emerging market context.
📚 Peer-reviewed · JournalMultidisciplinary Indonesian Center Journal2026#ESGDOI
THE INFLUENCE OF WEBSITE-BASED SUSTAINABILITY REPORTING AND CAPITAL STRUCTURE ON FIRM VALUE (Study of IDX ESG Leaders)
Sesylia Mohune, Muliyani Mahmud, Mentari Rizki Sawitri Pilomonu
This study examines the effect of website-based sustainability reporting and capital structure on firm value for Indonesian IDX ESG Leaders companies. Using multiple regression on 20 firms over 2023-2024, it finds that both variables have p…
📚 Peer-reviewed · JournalSustainability Accounting, Management and Policy Journal2016#ESGDOI
SLAPPed: the relationship between SLAPP suits and changed ESG reporting by firms
Giles O.
This paper examines how SLAPP (Strategic Lawsuit Against Public Participation) suits affect firms' ESG reporting. It suggests that litigation risk may alter the content and frequency of ESG disclosures, providing new insights into the inter…