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 · JournalIlomata International Journal of Management2026#ESGDOI
Effect of Financial Report Quality and ESG Disclosure on Investment Efficiency in Non-Financial Companies on the Indonesia Stock Exchange 2018-2023
Friska Amanda Fitri Auliya, Masiyah Kholmi, Driana Leniwati
This study examines the impact of financial reporting quality and ESG disclosure on investment efficiency for non-financial firms listed on the Indonesia Stock Exchange from 2018 to 2023. Results show that financial reporting quality improv…
📚 Peer-reviewed · JournalJurnal Akuntansi Kontemporer2026#ESGDOI
A COMPLIANCE–QUALITY ASSESSMENT OF ESG DISCLOSURE: EVIDENCE FROM BANK BRI UNDER SEOJK 16/2021 FRAMEWORK
Satya Awang Kurniawan, E. Sukoharsono
This study assesses Bank BRI's sustainability reports (2021-2023) against Indonesia's SEOJK 16/2021 regulation. Compliance scores range from 80 to 88 out of 100, with room for ESG disclosure quality improvement. Provides a case study of ESG…
📚 Peer-reviewed · JournalMAKSIMUM2026#ESGDOI
The Role of ESG Disclosure in Moderating Financial Distress on Company Value
Faradilla Saulina Febriani, Z. Machmuddah
This study examines how ESG disclosure moderates the negative impact of financial distress on firm value using data from 85 Indonesian manufacturing companies. The results show that ESG disclosure mitigates the negative effect of financial …
📚 Peer-reviewed · JournalCanadian Food Studies / La Revue canadienne des études sur l alimentation2026#Climate FinanceDOI
Financing sustainable food transitions
Phoebe Stephens, Vicki Madziak
This paper examines how finance shapes sustainability transitions in food and agriculture, using Nova Scotia as a case study. Through interviews and document analysis, it maps the financing ecosystem and identifies gaps in patient, long-ter…
📚 Peer-reviewed · JournalInternational journal of management and economics2026#ESGDOI
THE EFFECT OF ESG DISCLOSURE ON EQUITY VALUATION WITH PROFITABILITY AS A MEDIATING VARIABLE
Nurul Annur, Sutisna, Gema Ika Sari
This study examines the effect of ESG disclosure on equity valuation with profitability as a mediating variable in the Indonesian mining sector from 2020-2024. Panel regression shows that governance disclosure positively affects equity valu…
📚 Peer-reviewed · JournalJournal of Contemporary Accounting2026#ESGDOI
Determinants of environmental, social, and governance (ESG) disclosure in Indonesian banking sector
Ani Silvia, Siti Nur Hadiyati
This study examines the influence of corporate governance on ESG disclosure levels in Indonesian banks. Independent board of commissioners, board size, independent audit committee, and institutional ownership have significant positive effec…
📚 Peer-reviewed · JournalAsian Education and Development Studies2026#ESGDOI
From policy to practice – a systematic review of ESG integration in Malaysia’s higher education sector for strategic sustainability transformation
Khartic Rao Manokaran, S. Ramakrishnan, Choi Sang Long +1
This systematic literature review of 26 peer-reviewed studies (2020–2025) critically examines ESG integration in Malaysian higher education across five thematic domains: policy and institutional commitment, curriculum, campus operations, st…
📚 Peer-reviewed · JournalBIO Web of Conferences2026#ESGDOI
The Effect of Disclosure of Environmental, Social, And Governance Aspects in the Sustainability Report on Indonesian Mining Companies Value
Muhammad Ibrahim Herawan, M. Cahyandito, A. Raksanagara
This study examines the impact of ESG disclosure on firm value in Indonesian mining companies using data from 20 firms between 2018-2022. The results show a significant positive effect, highlighting the importance of sustainability reportin…
📚 Peer-reviewed · JournalJurnal Akuntansi Keuangan dan Manajemen2026#ESGDOI
Analysis of CSR Program Disclosures in Sustainability Reports Based on GRI Standard and AA1000
Dewi Djumiyati, Agus Munandar
This study examines CSR program disclosures in sustainability reports of Indonesian banks in the KBMI 4 category. Analysis shows significant progress during 2022-2024 with high compliance with POJK 51/2017 and AA1000 accountability principl…
📚 Peer-reviewed · JournalEuropean Journal of Innovative Studies and Sustainability2026#ESGDOI
Corporate Governance Quality and Its Influence on Sustainability Reporting Accuracy
M. Hossain, Md. Jobaer Rahman Rashed, Annatul Islam Hredoy +1
This study investigates the impact of board independence, audit committee effectiveness, and internal control strength on sustainability reporting accuracy in Bangladesh. Using survey data from 170 governance professionals, regression analy…
📚 Peer-reviewed · JournalSelçuk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi2026#Energy TransitionDOI
The Mediating Role of Energy Consumption in the Impact of Trade Openness and Economic Growth on Carbon Emissions: The Case of Turkey
Sinan Bağdaş, Gamze ŞEKEROĞLU
This study examines the mediating role of energy consumption in the relationship between economic growth, trade openness, and carbon emissions in Turkey using data from 1965-2022. GDP has a negative effect on both energy consumption and CO2…
📚 Peer-reviewed · JournalIndonesian Journal of Taxation and Accounting2026#Disclosure InfrastructureDOI
A Critical Analysis of Sustainability Reporting in Indonesian Islamic Banking Using Global Reporting Initiative Standards
D. Reni, . Rido, M. Ridho +2
This study analyzes 2022 sustainability reports of six Indonesian Islamic commercial banks using GRI standards. Disclosure is uneven: social (62.5%), environmental (39.4%), economic (41.7%). It shows that regulatory adoption does not automa…
📚 Peer-reviewed · JournalEnvironment and Social Psychology2026#Disclosure InfrastructureDOI
Sustainability Reporting Maturity in East Java Local Governments
Dian Anita Nuswantara, Ika Permatasari, Susi Handayani +2
This study assesses the maturity of sustainability reporting (SR) in Indonesian local governments, analyzing whether disclosures serve symbolic or substantive accountability. Content analysis of documents from the East Java High Court and B…
🇪🇺 Europe📚 Peer-reviewed · JournalSocial Responsibility Journal2026#Disclosure InfrastructureDOI
Gendered perspectives in European sustainability reporting standards feedback
Esther Ortiz-Martínez, Salvador Marín-Hernández, Erekle Pirveli
This study investigates whether the gender of feedback providers influences the content and linguistic patterns of submissions to the European Commission's consultation on the draft European Sustainability Reporting Standards (ESRS). Analyz…
🌍 Global📚 Peer-reviewed · JournalJournal of Social Political Sciences2026#ESGDOI
Empirical Investigation into the Effect of Sustainability Reporting on Customer Value Creation in Nigerian Construction Firms
Ajibade Ayodeji T, Kwarbai Jerry O., Durowoju Abdulrauf O.
This study examines the effect of sustainability reporting (environmental, social, governance) on customer value creation (revenue growth) using panel data from seven Nigerian construction firms (2010-2023). While individual ESG dimensions …
📚 Peer-reviewed · JournalInternational Journal of Multidisciplinary and Innovative Research2026#ESGDOI
Beyond Compliance: Do ESG Disclosures Drive Financial Value in Ngeria’s Non-Financial Firms?”
R. Ayoola, A. Aikomo
This study analyzes 76 Nigerian listed non-financial firms from 2010-2024, finding that environmental and governance disclosures have no significant impact on financial performance (ROCE, profit margin), while social disclosure negatively a…
📚 Peer-reviewed · JournalJurnal Riset Ilmu Akuntansi2026#ESGDOI
ANALISIS TINGKAT PENGUNGKAPAN ESG DISCLOUSURE PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020–2024
Roykhana Firdaus, A. Nawangsari
This study evaluates ESG disclosure levels among six pharmaceutical firms listed on the Indonesia Stock Exchange from 2020-2024. Using content analysis, it finds an average disclosure rate of 76%, with governance being the most reported dim…
📚 Peer-reviewed · JournalJournal of management economics and technology2026#ESGDOI
ESG and sustainability: current trends.
V. Antoshchenkova, M. Deineha, Т. Hlyаn
This paper provides a broad overview of ESG principles integration into business models and their role in sustainable development. It highlights growing investor interest and environmental practices but lacks novel empirical evidence or spe…
🇨🇳 China📚 Peer-reviewed · JournalJournal of Soils and Sediments2026#Climate ScienceDOI
Ecological trade-offs between soil carbon storages and microbial communities in different forest types: based on 20-year plantation
Yihua Xiao, Shirong Liu, Han Xu +6
This study analyzes the relationship between soil carbon storage and microbial communities in different forest types using 20-year plantation data. It reveals ecological trade-offs, indicating that forest types optimal for carbon storage ma…
🇪🇺 Europe📚 Peer-reviewed · JournalAgriculture2026#OtherDOI
Pyrolysis-Driven Trade-Offs Between Carbon Stabilization and Micronutrient Partitioning in Poultry Waste-Derived Biochars in Galicia (NW Spain)
Pedro A. Garzón‐Camacho, André Fischer Sbrissia, Antonio Paz-González +2
This study evaluated how pyrolysis temperature (300°C and 600°C) affects physicochemical properties, carbon structure, and nutrient dynamics of biochars derived from poultry waste. Higher temperature reduced yield but enhanced carbon conden…