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.
PreprintEnergies2026#ESGDOI
Green Energy Markets: Towards an Internal Rate of Return and ESG Factors
Zbysław Dobrowolski, Paweł Dziekański, Grzegorz Drozdowski +3
This paper proposes an investment evaluation method incorporating ESG factors for SMEs. Using TOPSIS and CRITIC, it integrates a green transformation indicator into discount rates, analyzing impacts on NPV. Results show that incorporating e…
PreprintCrossref2026#ESGDOI
ERP-Enabled ESG Reporting and Financial Transparency Under Saudi Arabia's Vision 2030 Transformation Framework
Daskon Priyanama Imiyage
This study examines how ERP systems (SAP, Oracle) support ESG reporting readiness within Saudi Arabia's Vision 2030 transformation strategy, focusing on centralized data integration, procurement governance, asset lifecycle monitoring, and c…
🌍 GlobalPreprintCrossref2026#ESGDOI
Ariyo Oluwabunmi The Role of Digital Literacy in Accelerating ESG Adoption in Emerging Economies
Oluwabunmi Ariyo
This paper analyzes the slow adoption of ESG in emerging economies from the perspective of digital literacy gaps, arguing that stakeholders' digital skills significantly affect ESG awareness, reporting quality, and implementation outcomes. …
PreprintINQUISITIVE : International Journal of Economic2025#ESGDOI
STRENGTHENING THE IMPACT OF ESG ON FIRM VALUE THROUGH CORPORATE GOVERNANCE: EMPIRICAL EVIDENCE FROM INDONESIA
Khalida Utami, Petiana Indriati, Syamsul Bahri +1
This study examines the effect of ESG disclosure on firm value with corporate governance (CG) as a moderator, using Indonesian listed firms. Panel regression reveals that ESG disclosure alone has a negative effect, but the interaction betwe…
PreprintCrossref2026#ESGDOI
Role of ESG Reporting in AI Oversight
C. Pallavi, Ramya H. P.
This chapter theoretically examines how ESG frameworks can be used for AI governance and ethical oversight. It analyzes AI governance failures across industries like finance, healthcare, and manufacturing, and explores evolving ESG reportin…
🇪🇺 EuropePreprint2026#ESGDOI
The strategic side of sustainability: the role of ESG reporting
Gousi, Theodora
This study examines sustainability reports as a strategic tool, combining ESG theoretical background and regulatory framework with qualitative analysis of three Greek companies (PPC, Mytilineos, Titan Cement). It analyzes report structure, …
🌍 GlobalPreprintJournal of Research and Innovation for Sustainable Society2026#ESGDOI
Mapping the evolution of ESG research in the retail sector: A bibliometric and conceptual analysis
Irina Puiu, Daniel Șoldan, Cornelius Seciu +1
This study provides a bibliometric analysis of ESG retail literature from 2011-2024, revealing a shift from ethical considerations to methodological standardization and disclosure governance under European regulations (SFDR, CSRD). It ident…
🇪🇺 EuropeModern paradigms in the development of the national and world economy2026#ESGDOI
Variability of ESG reporting practices in the Austrian energy sector: the impact of culture, regulations, and organizational priorities
Irina Fusaru
This study analyzes variability in ESG reporting practices among seven Austrian energy sector companies based on 2024 sustainability reports. It finds that cultural factors (Hofstede's dimensions) and European regulations (NaDiVeG, CSRD, ES…
Journal2026#ESGDOI
Peer Review Report For: ESG Reporting Practices in SMEs: A Systematic Literature Review of Motivations, Challenges, and Performance Links [version 1; peer review: 1 not approved]
Muniru Sewanyina, Jackline Abenaitwe, David Nyambane
This systematic review synthesizes 20 studies on ESG reporting in SMEs. It identifies that regulatory pressures (e.g., EU CSRD) and supply chain dynamics drive disclosure, while resource deficits and 'greenhushing' are key barriers. Financi…
ReportHandbook of Construction Project Management2025#ESGDOI
Implementing SDGs, ESG, and Net Zero Strategies in Construction: A Case Study
Bhatia U.
This case study examines the implementation of SDGs, ESG, and net-zero strategies in the construction industry. Through a concrete example, it presents practical approaches for achieving sustainability goals.
CN📚 Peer-reviewed · JournalFinance Research Letters2026#ESGDOI
Validating sustainable supply chain measures and their effects on ESG, net zero, biodiversity, and controversies in the Chinese context
Muhammad Zahid
This study empirically validates the effects of sustainable supply chain measures on ESG performance, net zero, biodiversity, and controversies in the Chinese context.
📚 Peer-reviewed · JournalInternational Journal For Multidisciplinary Research2026#ESGDOI
ESG Reporting and Shareholder Value in India: A Systematic Literature Review
Manoranjan Panda
This systematic literature review synthesizes empirical and theoretical literature (2000–2025) on how ESG reporting relates to shareholder value in India. It examines India's unique institutional setting—statutory CSR mandate (Companies Act…
📚 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 directions for aligning national economic infrastructure with international ESG standards within the framework of green transformation. Using Uzbekistan as a case study, it examines environmental sustainability, social …
🇺🇸 USA📚 Peer-reviewed · JournalThe Journal of Risk Finance2026#ESGDOI
Is the environmental activism of mutual funds effective?
Luís Otero González, Diego Alaiz Crespo, Pablo Duran Santomil +1
This paper evaluates the effectiveness of ESG engagement by mutual funds in mitigating environmental impact and addressing climate change. Using quarterly data from 1,600 US mutual funds (2019–2022), it compares voting patterns on environme…
PreprintSSRN#ESG
Can Green Finance Drive the Walk-the-Talk in Corporate ESG ...
(著者不明)
This paper empirically examines whether green finance drives firms to translate ESG talk into concrete action. It investigates the effectiveness of green finance in promoting genuine corporate ESG practices and identifies conditions under w…
📚 Peer-reviewed · JournalHeritage and Sustainable Development2026#ESGDOI
The role of environmental reporting in shaping the sustainable development strategy of oil companies
Zinetullina Z.
This paper analyzes the influence of environmental reporting on the sustainable development strategies of oil companies. It examines how reporting content shapes strategic direction and suggests potential for improving transparency and acco…
📚 Peer-reviewed · JournalInternational Journal of Law and Management2026#ESGDOI
Statutory ESG reporting and investment efficiency: evidence using quasi-natural experiment
Desai R.
This study examines the causal effect of mandatory ESG reporting on corporate investment efficiency using a quasi-natural experiment. Findings suggest that ESG disclosure mandates improve capital allocation efficiency, providing empirical e…
CN📚 Peer-reviewed · JournalTechnology Analysis and Strategic Management2026#ESGDOI
The effect of ESG rating divergence on enterprise green transformation: evidence from China
Feng P.
This paper empirically analyzes the impact of ESG rating divergence on enterprise green transformation in China. It examines how rating disagreements affect firms' environmental investments and disclosure practices, highlighting the need fo…
🇨🇳 China📚 Peer-reviewed · JournalResearch in International Business and Finance2026#ESGDOI
Does Policy-oriented Corporate Climate Attention Improve Firms’ ESG Performance?
Lin Zheng, Qiguang An, Yingshuang Shi
This study examines whether firms' attention to climate policy improves their ESG performance. Using Chinese firm data, the authors find that policy-oriented climate attention positively correlates with ESG scores, especially in heavily reg…
📚 Peer-reviewed · JournalFinance Research Letters2025#ESGDOI
ESG disclosure inconsistency and tail risk
De Jong P.
This paper empirically examines how inconsistency in ESG disclosure affects firms' tail risk (extreme downside risk). Low-quality disclosure may increase market uncertainty and influence risk premiums.