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-reviewedJournalInternational Journal of Economic Practices and Theories2026#ESGDOI
An Exploratory Study of Business Responsibility and Sustainability Report (BRSR) in India -A transition with inclusion for more sustainable future
Shaily A Patel, Dr. Amisha Ghelani
This conceptual paper examines India's transition from voluntary to mandatory ESG reporting under SEBI's BRSR framework. It proposes a framework for corporate sustainability reporting practices and analyzes alignment with global standards. …
Peer-reviewedJournalInternational Journal Of Education Social Studies And Management (IJESSM)2026#ESGDOI
The Role of Green Accounting in Enhancing Sustainability Report Integrity
Lenny Dermawan Sembiring, Ratih Puspitasari, Umi Mas'ulah +2
This study qualitatively explains the role of green accounting in enhancing sustainability report integrity. Implementation of green accounting transforms reports from mere PR documents into honest, transparent, and accountable strategic do…
Peer-reviewedJournalSocial Sciences & Humanities Open2026#ESGDOI
The reciprocal relationship between board compensation and sustainability reporting
Balal Abbasi, Mahdi Salehi, Mohammadreza Abdoli
This study examines the bidirectional relationship between board compensation and sustainability disclosure using firm data from 2013-2023. Employing Granger causality and simultaneous equation modeling, it finds that compensation positivel…
Peer-reviewedJournalIPN Journal of Research and Practice in Public Sector Accounting and Management2026#ESGDOI
Sustainability Reporting Framework for the Public Sector in Malaysia
Hazeline Ayoup, Natrah Saad, Azharudin Ali +2
This paper proposes a sustainability reporting framework tailored to the Malaysian public sector. Using qualitative methods including document analysis and interviews, it develops a systematic approach for tracking and reporting sustainabil…
Peer-reviewedJournalGreenation International Journal of Tourism and Management2026#ESGDOI
Analysis of Sustainability Report Disclosure and Company Size on Financial Performance in State-Owned Enterprises (BUMN) Listed on the Indonesia Stock Exchange (IDX) for The Years 2020-2024
Dinaroh Dinaroh, Maiyaliza Maiyaliza
This study analyzes the impact of sustainability report (SR) disclosure and company size on financial performance (NPM) for 15 Indonesian state-owned enterprises (2020-2024, 75 observations). Regression results show SR disclosure has a sign…
Peer-reviewed🌍 GlobalJournalZenodo (CERN European Organization for Nuclear Research)2026#ESGDOI
EFFECT OF SUSTAINABILITY REPORTING DISCLOSURE ON FIRM VALUE OF LISTED COMPANIES IN NIGERIA
Hilary Emeka (ACA) Afodigbueokwu, Kerry-Taiwo Abosade, Lawrence Adewusi Dr. Idowu
This study examines the effect of sustainability reporting on firm value for Nigerian manufacturing firms from 2014-2023. It finds that social and environmental performance indices have no significant effect on return on assets or return on…
Peer-reviewedJournalInternational Journal of Economics, Management and Accounting2026#ESGDOI
Disclosure of Occupational Safety and Health in Sustainability Reports
Veronika Saptarini, Victoria Ari Palma Akadiati
This study analyzes the transformation of occupational safety and health (OSH) disclosure in sustainability reports from administrative transparency to genuine accountability, using an integrative literature review of 20 studies. Findings s…
Peer-reviewed🌍 GlobalJournalOrganization & Environment2026#ESGDOI
From Disclosure to Democracy? A Content Analysis of Stakeholder Engagement Processes in Sustainability Reports
Julie Bernard, Kim Ceulemans, Olivier Boiral +1
This study analyzes stakeholder engagement disclosures in sustainability reports from 50 mining and energy companies between 2015 and 2022. It finds that engagement remains predominantly indirect, uneven, and limited for marginalized groups…
Peer-reviewedJournalSurplus Jurnal Ekonomi dan Bisnis2026#ESGDOI
Pengaruh ESG Disclosure, Profitability, dan Capital Structure terhadap Firm Value Melalui Financial Performance dengan Institutional Ownership sebagai Variabel Moderating
Hanna Nelin Solossa, Maria Carolla Jenniver Ati, Junitha Djalil +1
This study analyzes the impact of ESG disclosure, profitability, and capital structure on firm value via financial performance, with institutional ownership as moderator. Using data from 18 Indonesian banks (2021-2024), it finds ESG disclos…
Peer-reviewedJournalSustainable Development2026#ESGDOI
<scp>ESG</scp> Disclosure and the Cost of Capital Under Institutional Transformation: Evidence From Saudi Arabia's Vision 2030 Agenda for Sustainable Development
Fahad Mohammed Alotaibi, Bassam A. Ibrahim, Ahmed A. Elamer
This study examines the relationship between ESG disclosure and the weighted average cost of capital (WACC) for Saudi listed firms, and whether Vision 2030 conditions this link. Using panel data from 2011-2022, it finds a robust negative as…
Peer-reviewedJournalJournal of Economics and Business UBS2026#ESGDOI
The Effect of ESG Disclosure and Firm Size on Firm Value: An Analysis Using Tobin’s Q as a Market Value Proxy Moderated by Financial Performace
Darfin Go Arianto, Sofie
This study examines the effect of ESG disclosure and firm size on firm value (Tobin's Q) for 91 Indonesian energy sector companies from 2021-2024. Using panel data regression, it finds that ESG has a negative significant effect on firm valu…
Peer-reviewed🌍 GlobalJournalالمجلة العلمية للبحوث التجارية (جامعة المنوفية)2026#ESGDOI
Investigating The Impact of ESG Disclosure on Firm Value An Empirical Study on Egyptian Listed Companies: Extracted from a master thesis of accounting
Fam Nader Ekladious, Eman Mohamed Saad Eldeen
This study empirically investigates the relationship between ESG disclosure and firm value among Egyptian listed companies. Using data from corporate reports, the research examines how transparency in environmental, social, and governance m…
Peer-reviewedJournalNRCT Data Center2026#ESGDOI
The Influence of ESG Disclosure on Financial Performance and Cost of Goods Sold: Empirical Evidence from Companies Listed on the Stock Exchange of Thailand
Benjawan Supapattarapohn
This paper empirically analyzes the impact of ESG disclosure on financial performance and cost of goods sold for Thai listed companies. Findings suggest that enhanced ESG disclosure may contribute to improved financial health, underscoring …
Peer-reviewed🇪🇺 EuropeJournalAccounting and Finance2026#ESGDOI
Firm Financial Performance: Disentangling the Corporate Gender Diversity as Driver of <scp>ESG</scp> Disclosure in <scp>EU</scp> Companies
Paolo Saona, Laura Muro
This study examines the relationship between gender diversity in senior positions and ESG initiatives on financial performance among EU firms. It finds a positive impact on market-based measures, especially in firms with above-average femal…
Peer-reviewedJournalThe Indonesian Accounting Review2026#ESGDOI
How ESG Disclosure and Board Gender Diversity Shape Firm Value in Asia’s Industrial Sector Amidst Economic Uncertainty
Sri Saraswati, Darma Irawanti Marbun
This study analyzes the impact of ESG disclosure scores and board gender diversity on firm value (Tobin's Q) using a balanced panel of 209 Asian industrial firms from 2021-2024. Fixed-effects regression reveals that ESG disclosure scores ha…
Peer-reviewed🇨🇳 ChinaJournalJournal of Family Business Management2026#ESGDOI
Family ownership as a boundary condition in the relationship between executive overconfidence and ESG disclosure: evidence from GCC family firms
Sajead Mowafaq Alshdaifat, Noor Hidayah Ab Aziz, Inès Kateb +2
This study examines how family ownership moderates the relationship between CEO overconfidence and ESG disclosure using a panel of 319 GCC firms (2014-2023). Results show CEO overconfidence positively relates to ESG disclosure, but this eff…
Peer-reviewed🇨🇳 ChinaJournalAdvances in Economics Management and Political Sciences2026#ESGDOI
The Expansion and Boundaries of Directors' Fiduciary Duties Under Mandatory ESG Disclosure: A Judicial Review Perspective from the Duty of Care
Xiaotian Wang
This paper examines how mandatory ESG disclosure expands directors' duty of care and how courts define its limits, through comparative case analysis of UK and EU litigation. It finds courts increasingly ruling on whether ESG failures breach…
Peer-reviewed🌍 GlobalJournalJurnal Ilmiah Manajemen Ekonomi & Akuntansi (MEA)2026#ESGDOI
THE EFFECT OF CAPITAL STRUCTURE, FREE CASH FLOW AND FIRM SIZE ON FIRM VALUE WITH ESG DISCLOSURE AS A MODERATING VARIABLE
Dwi Kartika, Reni Widyastuti, Febriati Febriati
This study examines how capital structure, free cash flow, and firm size affect firm value for Indonesian industrial firms from 2020-2024, with ESG disclosure as a moderator. Findings show positive effects of capital structure and size, neg…
Preprint🇪🇺 EuropePreprints.org2026#ESGDOI
ESG Disclosure and Firm Performance: Institutional Differences Between Western European and Central and Eastern European Firms
Kristina Rudžionienė, Greta Keliuotytė-Staniulėnienė, Rasa Kanapickienė +2
This paper examines the association between ESG disclosure and corporate financial performance across Western European and Central and Eastern European firms using Bloomberg ESG scores from 2013-2024. Results show a negative association wit…
Peer-reviewedJournalJournal of Digital Intelligence and Economic Growth2026#ESGDOI
ESG Disclosure Quality of Pension Funds in East Asia: Evidence from China, South Korea and Japan
Zhuo Li
This study develops a Pension Fund Disclosure Quality Index (PFDQI) to evaluate ESG disclosure quality of three major East Asian public pension funds (NCSSF, NPS, GPIF) from 2020 to 2025. Using content analysis and sigma-convergence analysi…