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 · 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.
📚 Peer-reviewed · JournalCogent Business and Management2026#ESGDOI
Does one-share-one-vote accelerate ESG price discovery by easing trading and information frictions?
Al-Tahat S.
This paper investigates whether one-share-one-vote governance accelerates the incorporation of ESG information into stock prices. It explores how reducing trading and information frictions can enhance the linkage between ESG scores and mark…
📚 Peer-reviewed · JournalBusiness Strategy and the Environment2024#ESGDOI
Does ESG performance impact value and risk-taking by commercial banks? Evidence from emerging market economies
Gangwani M.
This paper empirically examines the impact of ESG performance on the value and risk-taking of commercial banks in emerging market economies. It provides evidence on how ESG factors affect bank financial metrics, offering insights for invest…
CN📚 Peer-reviewed · JournalCorporate Social Responsibility and Environmental Management2023#ESGDOI
Impact of executive pay gap on environmental, social, and governance disclosure in China: Is there a strategic choice?
Zhang D.
This study examines how executive pay disparity affects ESG disclosure in Chinese firms. It hypothesizes that firms with larger pay gaps may strategically manage ESG disclosures to mitigate stakeholder concerns.
📚 Peer-reviewed · JournalInternational Review of Financial Analysis2025#ESGDOI
ESG disclosure vs. ESG ratings: Consistent information value?
Oehler A.
This paper examines whether the information value is consistent between corporate ESG disclosures and third-party ESG ratings. It analyzes how discrepancies affect investment decisions.
📚 Peer-reviewed · JournalEnvironment Development and Sustainability2026#ESGDOI
The impact of peer ESG disclosure on firms’ green innovation: quality and efficiency
Wang Y.
This study analyzes the impact of peer firms' ESG disclosure on a firm's green innovation quality and efficiency. It empirically demonstrates spillover effects of ESG disclosure, revealing mechanisms that enhance both the quality and effici…
🇺🇸 USA📚 Peer-reviewed · JournalBusiness Strategy and the Environment2026#ESGDOI
Executive Changes and ESG Disclosure in S&P 500 Firms: The Moderating Role of Strategic Dynamism
Schoendeling C.
This study examines the relationship between executive changes and ESG disclosure in S&P 500 firms, and how strategic dynamism moderates this relationship. Empirical findings show that the impact of executive turnover on ESG disclosure qual…
📚 Peer-reviewed · JournalCorporate Social Responsibility and Environmental Management2025#ESGDOI
The Dynamics of Performance Feedback and ESG Disclosure: A Behavioral Theory of the Firm Perspective
Seow R.Y.C.
This paper applies behavioral theory of the firm to analyze how performance feedback influences ESG disclosure. It theoretically explores the relationship between firm performance and disclosure strategy, shedding light on the motivations b…
📚 Peer-reviewed · JournalJournal of Risk Finance2025#ESGDOI
Do investors materialize the outcome of ESG disclosure in the investment decision?
Ghosh R.
This paper examines whether investors incorporate ESG disclosure outcomes into their investment decisions. While details are unavailable from the title alone, it raises a critical question about the effectiveness of disclosure mandates.
📚 Peer-reviewed · JournalSustainable Development2026#ESGDOI
Evolving Transparency: How Family Control Shapes ESG Disclosure Across Corporate Life Cycle
Seow R.Y.C.
This paper examines how family control shapes ESG disclosure across corporate life cycles. It reveals the governance-transparency link and offers insights for sustainability disclosure quality, including climate-related reporting.
📚 Peer-reviewed · JournalJournal of Sustainable Competitive Intelligence2026#ESGDOI
COMPETITIVE INTELLIGENCE-DRIVEN ESG ANALYTICS: A STRATEGIC FRAMEWORK FOR ESG DISCLOSURE INTELLIGENCE AND SUSTAINABLE DECISION SUPPORT
Yang T.
This paper proposes a strategic framework for ESG analytics driven by competitive intelligence. It aims to organize ESG disclosure intelligence and support sustainable decision-making in corporations.
🇺🇸 USA📚 Peer-reviewed · JournalJournal of Accounting and Organizational Change2026#ESGDOI
Corporate culture as a catalyst for ESG disclosure: empirical evidence from the United States
Nguyen U.
Using data from US firms, this empirical study finds that a corporate culture emphasizing transparency and ethics significantly enhances the extent and quality of ESG disclosure. Implications for investors and regulators are discussed.
📚 Peer-reviewed · JournalJournal of the Knowledge Economy2026#ESGDOI
ESG Disclosure as Strategic Knowledge: The Moderating Role of Stakeholder Orientation on the Cost of Debt in a Knowledge-Based Economy
Dkhili H.
This study examines how ESG disclosure affects the cost of debt, moderated by stakeholder orientation, within a knowledge-based economy. It finds that firms with stronger stakeholder orientation benefit more from ESG disclosure in reducing …
📚 Peer-reviewed · JournalAdministration and Society2026#ESGDOI
ESG Disclosure Among Municipal Owned Enterprises: Is It Different?
Andrades Peña J.
This paper analyzes ESG disclosure practices of municipal owned enterprises compared to private firms, examining differences in quality and scope, and highlighting unique challenges in the public sector.
CN📚 Peer-reviewed · JournalHighlights in Business, Economics and Management2026#ESGDOI
The Impact of ESG Internal Development Balance on Corporate Financing Constraints
Yiting Zhong
Using Chinese A-share listed firms from 2010-2024, this study constructs an ESG internal development balance indicator and finds it significantly alleviates financing constraints. Balanced ESG practices convey credible sustainability signal…
🌍 Global📚 Peer-reviewed · JournalJournal of the Knowledge Economy2026#ESGDOI
Navigating Multidimensional Sustainability: How Firms Can Balance Economic, Social, and Environmental Goals in the Transition to a Low-Carbon Economy
Marjorie Taboada, Peter Wanke, Yong Tan
This paper analyzes GHG emissions data from Brazilian firms (2008-2022) using an integrated multi-criteria decision-making approach to examine how firms balance economic, social, and environmental sustainability. It finds that firms coordin…
📚 Peer-reviewed · JournalJournal of International Finance and Economics2026#ESGDOI
GREEN BRANDING, ESG ACCOUNTABILITY, AND INTERNATIONAL FINANCIAL REPORTING STANDARDS: A BIBLIOMETRIC AND THEMATIC EVOLUTION ANALYSIS
Seema Bhardwaj, Somasheker Akkaladevi, Hari Sharma
This study conducts a bibliometric and thematic evolution analysis of literature on green branding, ESG accountability, and International Financial Reporting Standards (IFRS), revealing how themes have evolved.