gxceed
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.

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Showing 21–40 of 202 papers

📚 Peer-reviewed · JournalThe University Journal2026#Disclosure InfrastructureDOI

Influence of Corporate Sustainability Reporting Directive on Environmental, Social, and Governance Risk Management Strategies among Companies Listed on the Nairobi Securities Exchange

D. M. Kinyua

This exploratory study analyzes the influence of the EU's Corporate Sustainability Reporting Directive (CSRD) on ESG risk management strategies of five leading companies listed on the Nairobi Securities Exchange. Findings indicate that whil…

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📚 Peer-reviewed · JournalSocial Science Research Network2026#Disclosure InfrastructureDOI

Trust and Credibility in Sustainability Reporting

G. Ormazabal

This paper examines mechanisms for generating trust in sustainability reporting, arguing that credibility requires a village of stakeholders (boards, capital providers, regulators, etc.) each contributing through different channels. It iden…

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🌍 Global📚 Peer-reviewed · JournalBusiness Strategy and the Environment2026#ESGDOI

Not All Green Lies Are Equal: Governance Strength and Financial Pressure Across ESG Reporting Biases in Family‐Dominated Markets

B. Solikhah, Ching‐Lung Chen, Pei‐Yu Weng

This study examines how governance strength, financial pressure, and family control influence ESG reporting biases (overstatement and understatement). Strong governance reduces greenwashing, while high short-term financing risk increases it…

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📚 Peer-reviewed · JournalInternational Journal of Bank Marketing2026#ESGDOI

Examining the ESG of banks. The integrated reporting perspective

Andrea Appolloni, G. Scandurra, A. Thomas

This study evaluates banks' non-financial disclosure by examining ESG practices and adherence to integrated reporting. Using NLP methods including cosine similarity and clustering, it finds high ESG disclosure but weak consistency with inte…

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CN📚 Peer-reviewed · JournalPacific Accounting Review2026#Disclosure InfrastructureDOI

The effectiveness of the environmental, social and governance reporting guide on disclosure quality: evidence from Hong Kong

Cindy Shi-Xiang You, Tiffany C. H. Leung, Teresa Chu

This study examines the impact of the ESG Guide revision on disclosure quality among Hong Kong listed companies. Using manual evaluations of 1,529 firms for 2019 and 2020, it finds that overall ESG disclosure quality improved slightly after…

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📚 Peer-reviewed · JournalJournal of Modern Management & Entrepreneurship2026#ESGDOI

ESG Disclosure and Corporate Accountability: An Analysis of Listed Companies

K. Kanimozhi, C. Vethirajan

This study examines the relationship between ESG disclosure levels and corporate accountability among listed companies using statistical methods and SEM. Results show that increased ESG disclosure positively affects corporate accountability…

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🌍 Global📚 Peer-reviewed · JournalThe insight journal2026#ESGDOI

COMPARATIVE TRENDS OF ESG DISCLOSURE AMONG ASIAN COUNTRIES

Musmailina Mustafa Kamal, Nurul Azlin Azmi, Rahimah Mohamed Yunos +2

This study analyzes ESG disclosure trends in Indonesia, Malaysia, Singapore, and Thailand from 2015 to 2023. Indonesia leads in social and governance pillars but not environmental. Disclosure increased across all countries after 2019, drive…

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🌍 Global📚 Peer-reviewed · JournalDinasti International Journal of Economics, Finance & Accounting2026#ESGDOI

The Impact of ESG Disclosure on Stock Performance with Growth Opportunities as a Mediating Variable: Evidence from Indonesia’s Industrial Sector

Erpina Simbolon, Abraham Patayoan, Billy Ivan Tansuria

This study examines the impact of ESG disclosure on stock performance in Indonesia, with growth opportunities as a mediator. Using PLS-SEM on listed industrial firms, it finds that ESG disclosure has no significant direct or indirect effect…

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📚 Peer-reviewed · JournalInternational Journal of Knowledge and Systems Science2026#ESGDOI

ESG Disclosure and Firm Performance

Hien Thu Thi Nguyen

This study examines the impact of ESG disclosure on the performance of 20 firms listed on the Vietnam Sustainability Index from 2016 to 2023. Using GMM estimation, it finds that higher ESG scores are associated with lower ROA and Tobin's Q,…

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🌍 Global📚 Peer-reviewed · JournalBusiness Strategy and the Environment2026#ESGDOI

Bridging ESG Disclosure and the SDGs: A Thematic Synthesis of Influencing Factors

Viveksagar Sareen, Parijat Upadhyay, Surajit Bag +1

This study synthesizes literature from 2015-2025 to identify eight themes influencing ESG disclosure's alignment with SDGs. It categorizes mediating factors (integrated reporting, CSR committees, digital transparency, stakeholder inclusion)…

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🇪🇺 Europe📚 Peer-reviewed · JournalCommunications of International Proceedings2026#Disclosure InfrastructureDOI

Corporate Governance for Sustainable Development (ESG) Reporting in Poland

A. Weremczuk, Mariusz Chądrzyński, Sylwester Kozak +1

This paper evaluates corporate officer liability for ESG reporting duties in Poland, analyzing the CSRD and amended Polish Accounting Act. It clarifies management and supervisory board responsibilities, highlighting improved credibility and…

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