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🌍 GlobalJournalJournal of Economics and Business2026#ESGDOI
Unveiling the impact of sustainability reporting on banking performance: Role of country-specific determinants
Gupta M.
This study examines the impact of sustainability reporting on banking performance, considering country-specific determinants. It likely finds that reporting practices influence financial outcomes, with variations across countries. The resea…
Peer-reviewedJournalChinese Management Studies2026#ESGDOI
How firms repair stakeholder trust: ESG responses to green innovation failure
Chen Z.
This paper examines how firms use ESG strategies to rebuild stakeholder trust after a green innovation failure. It likely identifies mechanisms such as transparency, corrective actions, and third-party verification. The study contributes to…
Peer-reviewedJournalAsian Review of Accounting2026#ESGDOI
Board gender diversity and ESG disclosure: the spillover effect of governance
Liu W.
This paper examines the impact of board gender diversity on ESG disclosure quality, suggesting a spillover effect from governance practices.
Peer-reviewedJournalBusiness Strategy and Development2024#ESGDOI
Navigating the impact: A comprehensive analysis of ESG disclosure consequences through systematic review
Li L.
This paper conducts a systematic review of the consequences of ESG disclosure. It synthesizes evidence on how disclosure affects corporate behavior and market valuation, offering insights for future disclosure regulation.
Peer-reviewedJournalJournal of Financial Reporting and Accounting2024#ESGDOI
Does the chairman’s political and royal authority matter? Evidence from ESG disclosure in Gulf Cooperation Council
Abdelgawad H.N.M.
This study empirically examines the influence of chairman's political and royal authority on ESG disclosure in Gulf Cooperation Council (GCC) countries. Results suggest that firms with politically connected chairs exhibit different disclosu…
Peer-reviewedJournalEIJRIHS2026#ESGDOI
Procurement Transparency and its Impact on Sustainable Supply Chain Performance in Developing Economies
Olusola Babatunde
This systematic review examines how procurement transparency affects triple-bottom-line sustainability in developing economies. Using data from 2020-2026, it finds that higher transparency environments outperform lower ones by 28-43 percent…
Peer-reviewedJournalMultidisciplinary Reviews2026#ESGDOI
Transparency of financial practices in building reliable investment relationships
D. Sushko, M. Samchyk, Anton Bykovets +2
This paper is a systematic review of financial transparency in investment relations, using PRISMA 2020 to analyze 42 peer-reviewed studies. It identifies four analytical configurations: information asymmetry reduction, corporate governance,…
Peer-reviewedJournalInternational Journal of Environmental Research2026#ESGDOI
Environmental KPI Reporting in Ports: Patterns, Gaps, and Opportunities for Systemic Change
S. A. Alavi-Borazjani, Muhammad Noman Shafique, Zeeshan Arshad
This study benchmarks 403 environmental KPIs across 25 major global ports, revealing that while ports have baseline transparency, outcome-oriented and integrative metrics are scarce. Blind spots in climate resilience, environmental finance,…
Peer-reviewedJournalJurnal Riset Ekonomi dan Akuntansi2026#ESGDOI
Pengaruh Governance terhadap Firm Value dengan Institutional Ownership sebagai Variabel Moderasi pada Perusahaan Cyclicals dan Non-Cyclicals di BEI 2021-2023
Elda Furi Lestari, Ambar Kusumaningsih
This study examines the effect of governance (Bloomberg Governance Score) on firm value (Tobin's Q) with institutional ownership as a moderator, using panel data from 43 consumer cyclical and non-cyclical firms listed on the Indonesia Stock…
Peer-reviewedJournalIndonesian Journal of Sustainability Accounting and Management2026#ESGDOI
Social Sustainability and Financial Performance: Accounting-Based Panel Evidence from the Jordanian Manufacturing Sector
Odai Abdel Rahman Tahat, Sharifah Buniamin
This study examines the relationship between social sustainability and financial performance using a manually constructed Social Performance Index (SPI) from annual disclosures of 49 Jordanian manufacturing firms (2018–2024, 343 firm-year o…
Peer-reviewedJournalPakistan Business Review2026#ESGDOI
Quantitative Risk Assessment and Insights: A thorough Investigation of Pakistan's cement Industry
Muhammad Masood Awan, S. Sharif
This paper assesses financial and non-financial risks of cement companies in Pakistan, including ESG compliance and corporate governance. It creates a scoring model to help investors evaluate risk.
Peer-reviewedJournalJournal of Global Economics2026#ESGDOI
Nexus between Sustainability Initiatives and Bank Asset Quality: Evidence from Emerging Market
J. Nair, C. Gounder, Shilpa Peswani
Using data from Indian banks, this study examines the impact of ESG disclosures on non-performing loan ratios. It finds that aggregate ESG disclosures significantly reduce NPLs, with governance indicators having the strongest effect, while …
Peer-reviewedJournalInternational Journal For Multidisciplinary Research2026#ESGDOI
The Intersectionality of Gender, Age, and Nationality in the Boardroom:Evidence of a Double-Glass Ceiling in Saudi-Listed Firms
Abhishek Kanoor
This study examines whether the performance effects of board gender diversity are conditioned by director nationality and generational cohort in Saudi Arabia post-Vision 2030. Using a panel of 152 Tadawul-listed firms (2017–2023), it finds …
Peer-reviewedJournalJURNAL ECONOMINA2026#ESGDOI
TRACING THE TRAIL OF GREEN ACCOUNTING: A SYSTEMATIC LITERATURE REVIEW OF GREEN ACCOUNTING AND SUSTAINABILITY
C. Rahayu, Anni Aryani
This systematic literature review of 60 articles analyzes the relationship between financial and non-financial variables in corporate sustainability. It finds that non-financial factors (green leadership, sustainability accounting, ESG disc…
Peer-reviewedJournalOblik i finansi2026#ESGDOI
Corporate Governance as an Institutional Basis for the Financial Transformation of Agricultural Companies in the Process of Entering International Capital Markets
Marian Tripak, N. Shevchuk
This paper proposes an institutional model linking corporate governance quality to financial transformation of agricultural companies entering international capital markets. Using Ukrainian firms listed on London and Warsaw exchanges, it sh…
Peer-reviewed🌍 GlobalJournalF1000Research2026#ESGDOI
Beyond the Aggregate Score: The Differential Impact of Governance Pillars on Financial Performance
Nabilah Az-Zahra Zhafira, Yulia Sindi Sari, Irmadela Nindyadiasti Rizkika Fitriani +3
This study unbundles corporate governance into four functional pillars and examines their distinct regional impacts on ROA using 14,776 firm-year observations from 53 countries (2020-2024). Panel regression reveals that accounting governanc…
Peer-reviewedJournalRIGGS: Journal of Artificial Intelligence and Digital Business2026#ESGDOI
Kinerja Lingkungan dan Pengungkapan Sustainability Reporting Terhadap Nilai Perusahaan dengan Moderasi Profitabilitas
Radina Modjaningrat, S. Bahri
This study examines the influence of environmental performance and sustainability reporting disclosure on firm value, with profitability as a moderator, for consumer goods manufacturers on the Indonesia Stock Exchange. Environmental perform…
Peer-reviewedCNJournalAcademic Journal of Business & Management2026#ESGDOI
Research on the Mitigating Effect of ESG Performance on Financing Constraints in Commercial Circulation Enterprises: The Moderating Role of Digital Transformation
Qing Shen
Using Chinese A-share commercial circulation firms (2012-2022), this paper empirically examines how ESG performance eases financing constraints and how digital transformation moderates this effect. A one-standard-deviation increase in ESG s…
Peer-reviewedJournalПрогрессивная экономика2026#ESGDOI
ESG-СТРАТЕГИИ КОРПОРАЦИЙ КАК ФАКТОР УСТОЙЧИВОГО РАЗВИТИЯ РЕГИОНОВ: НА ПРИМЕРЕ ЗОЛОТОДОБЫВАЮЩИХ КОМПАНИЙ «ПОЛЮС» И «ПОЛИМЕТАЛЛ»
А.П. Марзаев
This paper analyzes the ESG strategies of Russian gold mining companies Polyus and Polymetal and their impact on sustainable regional development. It finds that both companies act as systemic entities in regional economies, compensating for…
Peer-reviewedJournalSocial Science Research Network2026#ESGDOI
ESG Risk and Company Valuation In the Energy Sector
Abdulla Alnahdi, Ahmed Aljefri, Hazaa Altahboush +3
This study empirically demonstrates that ESG risk is negatively correlated with valuation multiples (P/E, P/B, EV/EBITDA) in the energy sector. Using Sustainalytics and Bloomberg data on 50 publicly traded energy companies, it finds that a …