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 · ConferenceCeur Workshop Proceedings2025#ESG
Towards an ESG-specific Enterprise Modeling Method and Supporting Tool: A Design Science Research Plan
Gog C.I.
This paper presents a design science research plan for developing an ESG-specific enterprise modeling method and supporting tool. It aims to propose a methodology and tool to streamline corporate ESG assessment and disclosure.
PreprintSSRN#ESG
ESG Rating Disagreement and Stock Returns
(著者不明)
This paper finds that stock returns are positively related to ESG rating disagreement, suggesting that higher disagreement implies a risk premium for firms. The result has implications for ESG investing and disclosure practices.
PreprintSSRN#ESG
Mediating Role of ESG Ratings in the Relationship Between Green ...
(著者不明)
This study examines how green finance and ESG ratings affect corporate financial outcomes. Findings indicate that ESG ratings mediate the relationship between green finance and financial performance.
PreprintSSRN#ESG
ESG rating disagreement and corporate Total Factor Productivity
(著者不明)
This study empirically examines the impact of ESG rating disagreement on corporate total factor productivity. It investigates how divergence among rating agencies affects resource allocation and efficiency, offering insights for improving E…
ConferenceInternational Scientific and Practical Conference "International Forum on GIS, Digital Economy and Sustainable Development"2026#ESGDOI
Integrating ESG Principles into Regional Policies as a Tool for Achieving Sustainable Development: International Experience
Z.Z. Ivanov, Z.N. Yagumova, Z. Khamukova
This paper conducts a systemic comparative analysis of integrating ESG principles into regional policies across the EU, North America, Asia, and developing countries. It identifies key tools such as digital monitoring platforms, non-financi…
🇪🇺 EuropePreprintZenodo2026#ESGDOI
PFAS disclosure practices of Dutch listed companies: An exploratory study
Ihl-Deviv'e, Olga, Thijssens, Thomas
This study examines PFAS disclosure in 432 annual reports of Dutch listed firms (2019-2024). Only 19% of firms (8% of reports) mention PFAS, mainly in infrastructure and manufacturing. Disclosures rarely include metrics or assurance; only o…
🌍 GlobalPreprintZenodo2026#ESGDOI
Legal Considerations of Bilateral Investment Treaties in the Negotiation and Implementation of International Environmental Agreements Strategies
Ashraf M. A., Elfakharani
This paper analyzes how international investment agreements (IIAs) constrain environmental regulation and proposes an ESG Integration Framework. It operationalizes balance via three legal mechanisms: tiered ISDS access for fossil vs. renewa…
PreprintZenodo2026#ESGDOI
Mediating Role of Internal Control in the Relationship between ESG-Based Corporate Social Responsibility and Firm Financial Performance: Evidence from Pakistan
Muhammad Ashraf, Dr. Ammanullah Khattak
This study examines the mediating role of internal control effectiveness in the relationship between ESG-based CSR and firm financial performance using panel data from Pakistani non-financial firms. It finds that ESG activities enhance fina…
PreprintZenodo2026#ESGDOI
Résilience des indices ESG face aux chocs de marché : une analyse économétrique comparative entre le MASI.ESG et le MASI
Mohamed BAZI, Ziyad CHAHBOUN
This paper compares the resilience of the ESG index (MASI.ESG) and conventional index (MASI) on the Casablanca Stock Exchange from March 2022 to March 2025. Using EGARCH/TGARCH models, VaR, Sharpe ratio, and maximum drawdown, it finds that …
Journal2026#ESGDOI
Peer Review Report For: FinTech Adoption and ESG Disclosure in Corporate Valuation: Intellectual Capital and Financial Performance Effects on Dividend Policy and Firm Value [version 1; peer review: 2 approved with reservations]
Saleh F.A Khatib
This study examines how FinTech adoption, intellectual capital, ESG disclosure, and dividend policy interact to influence firm value in emerging-market financial institutions. Using DSE-listed firms from 2015-2023, it finds that ESG disclos…
ReportSustainable Finance and Esg Investing Integration and Performance2026#ESGDOI
Sustainable Finance and ESG Investing: Integration and Performance
Sood K.
This paper examines the integration and performance of sustainable finance and ESG investing. It analyzes methods to incorporate ESG factors into investment processes and their impact on financial performance.
CN2026#ESGDOI
Sustainable Finance and ESG Integration
Yingxuan Zhang, Yihua Xu, Hui-Quan Li
This book explores the intersection of sustainable development and ESG integration in corporate strategy, offering foundational definitions and regulatory frameworks. It emphasizes procurement alignment with sustainable finance, analyzes re…
PreprintZenodo2026#ESGDOI
Brand Capital Index (BCI)
Huang, Chih-Chuan
This paper proposes the Brand Capital Index (BCI), a three-dimensional metric integrating Financial Brand Value, Sustainability Compliance Value (ISSB, TNFD, CSRD, Taiwan FSC), and AI Visibility Value (ChatGPT, Gemini, etc.). Preliminary va…
PreprintSocial Sciences & Humanities Open2026#ESGDOI
Corporate social responsibility and financial performance in emerging markets: A systematic review to enhance decision-making frameworks
Parra Domínguez, Javier, Dote-Pardo, Jairo Stefano, Severino-González, Pedro +2
This systematic review of 227 articles examines the CSR–financial performance relationship in emerging markets. Four thematic clusters are identified, showing a predominantly positive link, moderated by institutional quality, sector sensiti…
Journal2026#ESGDOI
Corporate Social Responsibility as a Catalyst for Climate Change Communication in Malaysia
Jamilah Ahmad, Suriati Saad
This chapter examines how CSR activities of Malaysian public listed companies enhance climate change awareness. It presents case studies (Petronas, CIMB, Sime Darby) showing CSR's role in simplifying climate information, with high social me…
DatasetZenodo (CERN European Organization for Nuclear Research)2026#ESGDOI
ESG-DocQA: A Three-Annotator Validated Dataset for Evidence-Grounded Question Answering over Corporate ESG Reports
Huajian Jiang
This dataset provides a validated benchmark for evidence-grounded question answering over corporate ESG reports, including 300 samples, annotation guidelines, and experimental results, with a focus on document-image grounding. It bridges NL…
🇪🇺 EuropePreprintResearch Square2026#ESGDOI
The Determinants of Non-Financial Communication: Analysis of ESG Scores and CSR Report Disclosure in SBF120 Companies
Pr. Wafa Chabeb, Karim Jmeii
This paper analyzes the determinants of ESG scores and CSR report disclosure among SBF120 companies, aiming to identify what drives non-financial communication.
ReportCorporate Sustainability and Business Management an Integrative Approach2026#ESGDOI
A Study on Sustainable Finance, Responsible Ranking, and Value Creation: A Path to Corporate Sustainability
Patibandla L.
This paper explores how sustainable finance and responsible ranking contribute to corporate value creation. It likely proposes an integrated approach to embedding ESG factors for corporate sustainability.
JournalZenodo (CERN European Organization for Nuclear Research)2026#ESGDOI
Implementation of Environmental, Social, and Governance (ESG) Practices by Using Global Reporting Initiative (GRI) Standards: Internship Experience at United Commercial Bank PLC, Rangamati Branch
Lazury Chakma
This paper examines the implementation of ESG practices at a branch of United Commercial Bank in Bangladesh, based on an internship experience. It assesses alignment with GRI standards and sustainable finance policies, highlighting operatio…
Preprint2026#ESGDOI
Green Banking in India: Regulation, ESG Frameworks, and Practices (2025)
Dr.Shwetha S P, Shylaja N
This paper examines the evolution of Green Banking in India from operational sustainability to systemic integration with ESG and climate risk management. It analyzes RBI regulations, global ESG frameworks, and a case study of State Bank of …