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 Business, Social and Technology2026#ESGDOI
The Effect of ESG Risk Rating on Corporate Profitability: The Role of Firm Size and Leverage as Moderating Variables
Syurmita Syurmita, Syahfitri Suryaningsi Welkom, Khansa Chikita Rayesha
This study examines the effect of Sustainalytics ESG Risk Ratings on profitability (Net Profit Margin) for 76 Indonesian listed firms. ESG risk negatively impacts profitability, but firm size moderates this effect positively, while leverage…
Peer-reviewed🇪🇺 EuropeJournalSustainability2026#ESGDOI
The Impact of ESG on Firm Financial Performance: Empirical Evidence from Companies in the UK FTSE350
George Giannopoulos, H. Vu, F. Mahmood +2
This study examines the ESG-financial performance link using FTSE350 firms from 2020-2024, employing panel regression on LSEG disclosure scores. Results are mixed: a significant positive relationship with ROA but not with ROE, suggesting ES…
Peer-reviewedCNJournalScientific Journal of Economics and Management Research2026#ESGDOI
How Financial Performance Shapes Corporate ESG Performance under China's "Dual Carbon" Agenda: Mechanisms and Heterogeneity
Xinran Gao
This study uses panel data of Chinese A-share listed companies (2011-2022) to examine the positive relationship between financial performance (ROA) and ESG ratings under China's dual carbon policy. The effect is weaker for firms with longer…
Peer-reviewedJournalJRAK2026#ESGDOI
PROFITABILITY IMPLICATIONS OF ESG CONTROVERSY MANAGEMENT UNDER FINANCIAL OPACITY IN INDONESIA
P. Sastroredjo, T. Suganda, D. Halim
This study examines the impact of ESG controversy management (ESGC score) on profitability for Indonesian listed firms from 2011-2023. Using fixed effects, entropy balancing, and propensity score matching, it finds that effective ESGC impro…
Peer-reviewed🌍 GlobalJournalSustainability2026#ESGDOI
The ESG Tipping Point: Nonlinear Effects and Thresholds in ESG Scores and Financial Performance of Selected African Firms
Sami Ben Mim, Nawres Jellib, F. Mabrouk
Using panel data of 173 African firms from 2010-2022, this study reveals asymmetric nonlinear effects of ESG dimensions on financial performance. Environmental and governance scores only improve ROA beyond certain thresholds, while social s…
Peer-reviewedJournalOIDA International Journal of Sustainable Development2026#ESGDOI
Evaluating the Role of ESG Scores in Shaping Financial Performance of Listed Companies in India
Jayashankar N, R. Shashidhar, P. Paramashivaiah +1
This study examines the correlation between ESG scores and ROA for 34 companies listed on the BSE 500 index in India using 2021 data. Regression analysis reveals a statistically significant negative relationship, suggesting that ESG investm…
Peer-reviewedJournalJURNAL ILMIAH GLOBAL EDUCATION2026#ESGDOI
The Effect of ESG (Environmental, Social, Governance) Disclosure on Audit Quality with Firm Size and Industry Complexity as Moderating Variables (An Empirical Study on Manufacturing Companies Listed On the IDX in 2020–2024)
Marsel Pasaribu, Ricky Agusiady, Fitriana Fitriana
This study analyzes the effect of ESG disclosure on audit quality for manufacturing firms listed on the Indonesia Stock Exchange. It finds that environmental disclosure has no effect, while social and governance disclosures negatively affec…
Peer-reviewedCNJournalEnvironment, Innovation and Management2026#ESGDOI
ESG Disclosure and Cross-Border Investment: How US ESG Disclosure Policy Shapes Chinese Firms’ Investment Strategy
Ao Zan, Xuge Zhang, Nina Xie
This study examines how US ESG disclosure policy affects Chinese firms' outward foreign direct investment in the US (OFDI_US). Using the US Department of Labor's Interpretive Bulletin 2016-01 as a quasi-natural experiment and data from Chin…
Peer-reviewed🇺🇸 USAJournalSustainable Development2026#ESGDOI
Can One Desire Too Much of a Good Thing? Nonlinear Effects of
ESG
Disclosure on Firm Performance
Neji Al‐Eid Omri, Hassan Guenichi
Using a panel smooth transition regression on 500 U.S. firms from 2005-2022, this study finds a nonlinear ESG-performance relationship with a threshold at ESG score 70.10: positive below, negative above. Environmental and social pillars als…
Peer-reviewedJournalActa Scientiarum Polonorum Administratio Locorum2026#ESGDOI
The relationship between non-financial factors and technological innovation expenditures (CAPEXtech) and the level of technological innovation (TI Index) in logistics companies. Panel analysis for international markets
Monika Wodnicka, Agata Gniadkowska-Szymańska
This paper empirically examines the impact of ESG factors on technological innovation expenditures (CAPEXtech) and the technological innovation index (TI Index) in logistics companies across Europe, Asia-Pacific, and North America from 2017…
Peer-reviewedJournalRIGGS: Journal of Artificial Intelligence and Digital Business2026#ESGDOI
ESG Disclosure: Financial Performance Improvement or Risk-Taking Behavior?
Andi Adelia Dwi Fitriyani, Marvin Franko, M. Mukhtaruddin
This review of 20 peer-reviewed studies (2020-2026) examines the dual impact of ESG disclosure on financial performance. Findings show that high-quality disclosure can reduce cost of capital and attract ESG-focused investment, but also intr…
Peer-reviewed🌍 GlobalJournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
Beyond
ESG
Disclosure: Circular Economy Practices and Corporate Financial Performance Across Global Sectors
N. Teixeira
Using a balanced panel of global firms from 2015-2024, this study finds that circular economy practices are positively associated with market capitalization and profitability (ROA/ROE), while ESG scores show weaker or negative associations.…
Peer-reviewed🌍 GlobalJournalBusiness Ethics, the Environment & Responsibility2026#ESGDOI
Talking vs. Walking: How
ESG
Strategic Positioning in Disclosure and Practice Across Dimensions Drives Financial Performance
Yang Yang, Yuting Gao, Kexin Li
This study investigates the dimension-specific interplay between ESG disclosure ('talk') and practice ('walk')—termed ESG strategic positioning—and its impact on financial performance. Using ANOVA and fixed-effects models, it finds that opt…
Peer-reviewedCNJournalThe EUrASEANs: journal on global socio-economic dynamics2026#ESGDOI
THE DISCIPLINING EFFECT OF EXIT THREAT: NON-CONTROLLING LARGE SHAREHOLDERS AND CORPORATE ESG DISCLOSURE QUALITY — EVIDENCE FROM CHINESE A-SHARE MARKETS
Weihao Sun, Lei Wang
Using a dataset of Chinese A-share listed firms from 2010-2023, this study finds that the threat of exit by non-controlling large shareholders significantly improves corporate ESG disclosure quality. Mechanism tests show this effect operate…
Peer-reviewedJournalInternational Journal of Economics and Management Research2026#ESGDOI
The Effects of Environmental, Social, and Governance (ESG) Disclosure Score on the Financial Performance of Energy and Mining Companies in Indonesia
Irgi Maulana Putra, M. Saiful
This study analyzes the effect of ESG disclosure scores on financial performance (ROA, ROE) of energy and mining companies in Indonesia. Using multiple regression, it finds that overall ESG disclosure has no significant impact, but the Soci…
Peer-reviewedJournalReview of Management Accounting and Marketing Research2026#ESGDOI
ENVIRONMENTAL, SOCIAL, RISK, AND GOVERNANCE (ESRG) DISCLOSURE AND FIRM VALUE: EVIDENCE FROM LISTED NON-FINANCIAL FIRMS IN NIGERIA
Rahmat Ayo Salau, H. Ibrahim, Ejike Sunday Okoroigwe
This study examines the effect of Environmental, Social, Risk, and Governance (ESRG) disclosures on firm value for 88 Nigerian non-financial firms from 2015-2024. Using panel regression, it finds that environmental disclosure positively imp…
Peer-reviewedJournalEconomic scope2026#ESGDOI
INCLUDING NON-FINANCIAL (ESG) FACTORS IN BUSINESS PLANNING AND PROJECT ANALYSIS
T. Lukashenko
This paper proposes a systematic approach to integrating ESG factors into business planning and investment project analysis. It systematizes ESG factors, presents a step-by-step procedure for analyzing their impact, and discusses qualitativ…
Peer-reviewed🇪🇺 EuropeJournalJournal of Management and Governance2026#ESGDOI
Gender diversity on the board and in top management and ESG performance: evidence from Italian non-financial listed companies
M. Arcuri, R. Pisani
This study explores the relationship between the percentage of women directors and managers (PWDM) and women CEOs on ESG performance of 290 Italian non-financial listed firms (2015-2022). The results show a negative overall relationship bet…
Peer-reviewedJournalInternational Journal of Business, Economics and Management2026#ESGDOI
Environmental, social, and governance disclosure and financial performance: Does board of commissioners size matter?
Luh Putu Yeyen Karista Putri, I. W. Suartana
This study examines the effect of ESG disclosure on the financial performance (ROA) of non-financial firms in Indonesia, with board of commissioners size as a moderator. Using panel data from 2020-2024, it finds no significant direct effect…
Peer-reviewedJournalAL-KHARAJ2026#ESGDOI
Pengaruh Pengungkapan ESG dan Karakteristik CEO Terhadap Kinerja Keuangan dan Kinerja Non Keuangan
Anida Nurul Hidayah, A. Lutfiani
This study examines the influence of ESG disclosure and CEO characteristics on financial and non-financial performance for Indonesian listed firms (2023-2024). Using multiple regression, it finds ESG disclosure positively affects financial …