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-reviewedJournalJournal of Vasyl Stefanyk Precarpathian National University2026#ESGDOI
Assessment of Corporate Sustainable Development: the Integral Esg Index as a Tool For Competitiveness Analysis
Kseniia Skrebkova, K. Pryakhina, I. Trunina
This paper develops an integrated ESG index combining financial performance, non-financial outcomes, and sustainability for six Ukrainian companies. Results show that firms with high ESG scores exhibit stronger financial stability, reputati…
Peer-reviewedJournalJournal of Management Research and Review2026#ESGDOI
Does ESG Performance Affect Tax Avoidance? Moderating Role of ESG Committee
Yvany Tarigan, Januar Budi Nugroho
This study examines how ESG performance affects tax avoidance in Indonesian non-financial firms from 2021-2024, using ESG committee as a moderator. Results show that higher ESG performance leads to higher effective tax rates (less tax avoid…
Peer-reviewedJournalKnE Social Sciences2026#ESGDOI
Corporate Board Structure and ESG Performance in Emerging Markets: The Case of Indonesia
Arthaingan H. Mutiha
This study examines the impact of board characteristics (female representation, board size, CSR committee presence) on ESG performance of 61 Indonesian non-financial firms from 2019 to 2021. Results show that CSR committees have a strong po…
Peer-reviewedJournalInternational Journal of Emerging Markets2026#ESGDOI
Beyond the headlines: how analyst coverage mediates ESG controversies' impact in South Africa
Du Zhang, George Nyantakyi, Faustina Asiedu +3
This study examines the mediating role of analyst coverage on the relationship between ESG controversies and firm value using a sample of 80 non-financial firms listed on the Johannesburg Stock Exchange from 2012 to 2024. It finds that ESG …
Peer-reviewedJournalInternational Journal of Service Science Management Engineering and Technology2026#ESGDOI
Does ESG Influence the Link Between Cash Holdings and Investment Efficiency?
L. Aladwey, Sara Almaged, Sherif A. Kaamoosh
Using panel data from Saudi-listed firms (2021-2024), this study finds that higher cash holdings are associated with investment inefficiency, but strong ESG performance mitigates this effect by improving transparency and accountability.
Peer-reviewedJournalJurakunman (Jurnal Akuntansi dan Manajemen)2026#ESGDOI
ESG, Women on Board, and Firm Performance: Evidence from Indonesia
Leon Tristan Indira, Maria Natalia
This study examines the impact of ESG practices and women on board (WOB) on firm performance for 40 Indonesian non-financial firms (2021-2024). Using regression, it finds ESG positively affects ROA, but WOB has no significant direct or mode…
Peer-reviewedJournalJurnal Akuntansi dan Keuangan2026#ESGDOI
Do ESG Matter for Investor in ASEAN-5? Evidence from Mining and Property Companies
Ervina Rahmalia Putri, Erfan Muhammad, T. I. R. Hakim +1
This paper examines the impact of ESG disclosures on firm value in mining and property companies across five ASEAN countries from 2021-2023. It finds that overall ESG composite harms firm value, but environmental and governance pillars show…
Peer-reviewedJournalIndonesian Journal of Accounting and Governance2026#ESGDOI
Board Diversity As Moderator of ESG, Earnings Management, And Risk
Cecilia Elsya Trescova, Amrie Firmansyah
Using data from 194 non-financial firms in Indonesia, this study examines the relationship between ESG practices, earnings management, and firm risk, with board gender diversity as a moderator. Findings show no significant direct or moderat…
Peer-reviewedCNJournalSyst.2026#ESGDOI
Does the Market Value Corporate ESG Ratings? A Complex System Driven by Institutional Investors
Changjiang Zhang, Sihan Zhang, Zhepeng Zhou +1
This study examines the relationship between ESG ratings and firm market value using Chinese A-share listed firms from 2018-2024. Firms with higher ESG ratings have significantly higher market value, mediated by increased institutional owne…
Peer-reviewed🇪🇺 EuropeJournalIETI Transactions on Data Analysis and Forecasting (iTDAF)2026#ESGDOI
The Impact of Liquidity, Subsequent Share Issuance, and ESG Risk Indicator on Share Value
Deimantė Vasiliauskaitė, Kotryna Butkutė, Miglė Rusilaitė +2
This paper empirically examines the impact of liquidity, subsequent share issuance, and ESG risk indicators on share value for Nasdaq Stockholm-listed firms. Liquidity is measured by bid-ask spreads and volume ratios, showing larger firms h…
Peer-reviewedJournalSocial Science Research Network2026#ESGDOI
ESG and Corporate Creditworthiness: An Ordinal-Logistic Exploration of Global Markets
Fatima Anaz, Antoine B. Awad
This study uses ordinal-logistic regression on 400 non-financial firms from Asia, Europe, Americas, and Oceania (2008-2022) to examine the relationship between ESG scores and corporate creditworthiness. Findings show a significant positive …
Peer-reviewed🇪🇺 EuropeJournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
ESG
Controversies and Firm Performance: The Moderating Role of Board Characteristics and
ESG
Practices Using a
NARDL
Approach
Mouna Mrad, Rohail Hassan, Tebessi Mejda
This study examines the dynamic relationship between ESG controversies and firm performance for 82 French non-financial listed firms (2012-2021) using OLS and NARDL. Results show that ESG controversies negatively affect accounting performan…
Peer-reviewed🌍 GlobalJournalEuropean Journal of Management Studies2026#ESGDOI
The effect of CEO facial masculinity on ESG performance: evidence from Canada
Imen Mahfoudh, Sameh Kobbi-Fakhfakh, Molka Trigui
This study examines the effect of CEO facial masculinity (measured by facial width-to-height ratio) on ESG performance using Canadian non-financial firms from 2012 to 2022. Regression results show that CEOs with more masculine facial featur…
Peer-reviewedCNJournalThe Economics and Finance Letters2026#ESGDOI
Does ESG performance enhance investment efficiency? A study of Chinese firms with auditing quality as a mediator
Surayya Jamal, A. Imran, K. Mustafa +2
This study examines the impact of ESG performance on investment efficiency for Chinese A-share listed firms from 2012-2023, using Bloomberg ESG scores and measuring investment efficiency as deviations from optimal levels. ESG performance si…
Peer-reviewed🇪🇺 EuropeJournalThe Journal of Impact and ESG Investing2026#ESGDOI
ESG Alpha of Equity Portfolios: Evidence from Europe and the UK
Chakshay Sharma, Priti Bakhshi, Suchismita Das
This paper examines ESG alpha by constructing best-in-class positive ESG-screened portfolios using Refinitiv ESG Scores. Analyzing 15 years of daily returns from seven European regions and the UK, it finds that high ESG portfolios can enhan…
Peer-reviewed🇪🇺 EuropeJournalSustainability2026#ESGDOI
ESG Score and Firm Performance: A Comparative Analysis of Nordic and European Companies
Payam Rostamicheri, Virgil Popescu, Ramona Birǎu +1
This study analyzes approximately 24,500 firm-year observations to examine how ESG performance affects firm value, profitability, and cost of capital. It distinguishes Nordic and non-Nordic European firms. Results show a positive associatio…
Peer-reviewed🌍 GlobalJournalInternational journal of research and innovation in social science2026#ESGDOI
ESG Assessment and Stock Performance: A Systematic Literature Review and Research Agenda
Wan Shafizah Hussain, Enylina Nordin, Mohd Tarmizi Ibrahim +2
This systematic literature review of 571 studies examines the relationship between ESG assessment and stock performance. It finds that environmental factors have the most consistent positive financial impact, while effects vary by market ma…
Peer-reviewed🌍 GlobalJournalEPRA International Journal of Economic and Business Review2026#ESGDOI
MAPPING THE NEXUS BETWEEN ESG AND INVESTOR SENTIMENT: A BIBLIOMETRIC AND THEMATIC ANALYSIS WITH A FUTURE RESEARCH AGENDA
Monika Agrawal, Prof. Swami Prasad Saxena, Devyani Mani
This paper conducts a bibliometric and thematic analysis of 152 articles linking ESG to investor sentiment. It identifies five conceptual themes—ESG impact on financial outcomes, rating disagreement and behavioral responses, risk management…
Peer-reviewedJournalWarmadewa Management and Business Journal2026#ESGDOI
Pengaruh Struktur Permodalan, Dewan Komisaris Independen, Dan Pengungkapan Kinerja ESG Terhadap Nilai Perusahaan Di Sektor Makanan Dan Minuman Di Bursa Efek Indonesia
Gede Aditya Putra Utaman, Ketut Tanti Kustina
This study analyzes the influence of capital structure, independent board of commissioners, and ESG performance disclosure on firm value of food and beverage companies listed on the Indonesia Stock Exchange (2022-2023). Using multiple linea…
Peer-reviewed🌍 GlobalJournalManagement & Sustainability: An Arab Review2026#ESGDOI
Educated to govern sustainably: female directors from reputable universities and ESG performance
Saiful Anwar, Wiwiek Dianawati, Ega Rusanti +2
This study examines the effect of female directors from reputable universities on ESG performance using panel data from 1,781 firms across multiple regions (2016–2023). Fixed-effects regressions show a significant positive impact, strongest…