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.
🇪🇺 EuropePreprintAnnual Review of Resource Economics2025#ESGDOI
Integrating Sustainable Development Goals in Environmental, Social, and Governance Criteria and the Sustainability Transformation of the EU Business Sector
Phoebe Koundouri, Conrad Felix Michel Landis, Konstantinos Dellis +1
This article reviews the integration of Sustainable Development Goals into ESG criteria within the EU policy framework. It advocates for more comprehensive and interdisciplinary approaches to embed long-term SDGs in corporate sustainability…
PreprintInternational Journal of Research Publication and Reviews2025#ESGDOI
The Impact of CSR Disclosure on Sustainable Finance: Empirical Evidence from ESG Ratings, Green Bonds and Financial Performance
Megha S Angadi, Dr Jahnavi M
This study analyzes the correlation between CSR spending and financial performance (ROE, ROA) and ESG ratings using data from 26 firms (2021-2024). It finds significant positive correlations, with governance quality and ESG compliance as ke…
🌍 GlobalPreprintFuture Business Journal2025#ESGDOI
A systematic review of ESG indicators and corporate performance: proposal for a conceptual framework
Ícaro Guilherme Félix da Cunha, Renata Veloso Santos Policarpo, Paula Cristina Senra de Oliveira +2
This systematic literature review identifies key ESG indicators and their impact on corporate performance. It finds that financial performance shows negative short-term but positive long-term relationships with ESG, while non-financial aspe…
🌍 GlobalPreprintCorporate Governance: The International Journal of Business in Society2025#ESGDOI
Gender diversity on corporate boards and sustainability disclosures: a quantile regression approach
Peter Kodjo Luh, Nicholas Asare
This study examines the effect of board gender diversity on ESG disclosure using quantile regression on 422 African firms from 2006-2020. Findings show that increasing women on boards positively affects ESG disclosure, with effects varying …
PreprintKorean Logistics Research Association2025#ESGDOI
ESG Evaluation in Logistics : A Korean-Style Framework and Case Study
Youngchan Lee, Tae-Geon Ahn
This study develops a logistics-specific ESG evaluation framework by adapting the Korean K-ESG Guidelines to the operational characteristics of the sector, aligning with IFRS S2, ISO 14083, GLEC Framework, and GHG Protocol. The framework co…
🌍 GlobalPreprintInternational Journal of Business and Management (IJBM)2025#ESGDOI
Accounting for sustainability in banking: Role of IFRS and macroeconomic determinants in ESG performance
Lyazzat Palymbetova
This panel study of 117 banks across 26 countries (2009-2023) examines the link between IFRS adoption and ESG performance. Using a Prais-Winsten regression, it finds a positive relationship between IFRS adoption and ESG scores, suggesting s…
🇺🇸 USAPreprintEPRA International Journal of Multidisciplinary Research (IJMR)2025#ESGDOI
A COMPARISON OF REGULATORY COMPLIANCE FRAMEWORKS (DJSI, GRESB, SEC) AND THEIR INFLUENCE ON SUSTAINABILITY PRACTICES IN THE U.S
null Yvonne Makafui Cudjoe-Mensah, null Isaac Tei Addison
This literature review compares DJSI, GRESB, and SEC climate-risk rules and their influence on U.S. corporate sustainability practices. It finds complementary roles: voluntary benchmarks encourage best practices while SEC mandates enforce t…
🇪🇺 EuropePreprintProblems of Theory and Methodology of Accounting, Control and Analysis2025#ESGDOI
Managerial dimension of ESG reporting: conceptual foundations of integration into the corporate accounting system
O.V. Oliinyk, V.M. Ivanytskyi
This paper explores the managerial dimension of integrating ESG reporting into corporate accounting systems. Building on the EU CSRD, it develops a conceptual model combining institutional signaling, integrated reporting, the SEA-framework,…