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.
🌍 Global📚 Peer-reviewed · JournalJournal of Science and Technology Policy Management2026#ESGDOI
Big data analytics and green finance as drivers of sustainable ESG performance
S. Khan, Mohd. Abass Bhat, C. Tiwari +2
This study surveys 290 Indian procurement experts to examine how Big Data Analytical Capabilities (BDAC) and Green Finance (GF) drive ESG performance. Results show BDAC significantly improves all ESG dimensions, especially environmental and…
🌍 Global📚 Peer-reviewed · JournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
Beyond Compliance: How
ESG
Strategies, Digital Transformation, and Sustainable Board Governance Redefine Corporate Resilience and Competitiveness in the Climate Era
Dejun Zhou, Abednego Osei, J. Amoah +1
This study examines how ESG strategies enhance corporate climate risk resilience in BRICS economies using panel data from 641 listed manufacturing firms (2010-2023). Findings show that environmental and social practices yield strong early g…
📚 Peer-reviewed · JournalAmerican Journal of Economic and Management Business (AJEMB)2026#ESGDOI
Determinants of Sustainable Corporate Bond Yields: The Impact of Macroeconomics and the Moderating Role of ESG on Company Fundamental Factors
Deny Muharam, P. Sihombing
This study analyzes determinants of sustainable corporate bond yields in Indonesia, examining liquidity, profitability, solvency, bond ratings, inflation, and interest rates, with ESG as a moderator. Using MRA on 82 observations (2023-2024)…
🌍 Global📚 Peer-reviewed · JournalJournal of Applied Economic Sciences2026#ESGDOI
Sustainability and ESG-Driven Capital Structure: Evolving Paradigms in Corporate Finance
F. Abdulazeez, Temitope Arasi, Olukayode Bababunmi +5
This study analyzes the impact of ESG performance and governance on capital structure using a panel of 2,000 listed firms from 2000 to 2024. Fixed effects and system GMM estimates show that ESG performance increases leverage and debt maturi…
CN📚 Peer-reviewed · JournalCorporate Governance: The International Journal of Business in Society2026#ESGDOI
Digital finance and corporate ESG performance: the roles of financial mismatch and executive education level
Rui Zhao, Jiasen Sun
Using a sample of Chinese A-share listed companies from 2011 to 2022, this study investigates how digital finance (DIF) affects corporate ESG performance (ESGP). It finds that DIF enhances ESGP directly and indirectly through green innovati…
🇪🇺 Europe📚 Peer-reviewed · JournalSupply Chain Management2026#ESGDOI
Regulatory design, institutional pressures and the coupling of human rights due diligence
M. Skerritt, L. Taylor, Amaya Vega +2
This paper evaluates how the CSRD influences corporate disclosures on modern slavery and human rights due diligence (HRDD). Based on content analysis of 21 sustainability reports and interviews with 32 managers, it finds that while double m…
🌍 Global📚 Peer-reviewed · JournalESG - Risk Management or New Sustainability? : VIII. BUEB International Sustainability Student Conference Proceedings2026#ESGDOI
Sustainability and ethical responsibility in the semiconductor industry: A comparative case study of TSMC and SMIC
Lóránd Levente Szávó
This study comparatively analyzes sustainability and ethical responsibility in the semiconductor industry, focusing on TSMC and SMIC. TSMC shows strong commitments to carbon neutrality and water recycling, while SMIC aligns with national po…
🌍 Global📚 Peer-reviewed · JournalProblems and Perspectives in Management2026#ESGDOI
Institutional differences in CEO sustainability messages: Text mining of Korean and global firms’ reports
T. Yoon
This study analyzes CEO messages from 343 Korean and 323 global sustainability reports using text mining. Korean firms emphasize management, growth, and market, while global firms highlight community, customer, and commitment. Korean firms …
📚 Peer-reviewed · JournalEconomic Analysis Theory and Practice2026#ESGDOI
Comparative assessment of the environmental sustainability of Russian companies producing mineral fertilizers
Ekaterina V. PERFIL'EVA
This paper assesses the environmental sustainability of five Russian mineral fertilizer producers using an integral indicator based on GHG emissions, energy efficiency, water use, waste management, and ESG disclosure. It finds significant d…
📚 Peer-reviewed · JournalЭкономика и предпринимательство2026#ESGDOI
ESG-ТРАНСФОРМАЦИЯ ТЕКСТИЛЬНОЙ ПРОМЫШЛЕННОСТИ: ВЫЗОВЫ И ПЕРСПЕКТИВЫ ДЛЯ УСТОЙЧИВОГО РАЗВИТИЯ
Н.Ю. Пин
This study analyzes how ESG principles in the textile industry can reduce environmental impact and enhance competitiveness. It compares reports from international organizations and disclosures standards (GRI, CSRD, SASB), highlighting chall…
📚 Peer-reviewed · Journalمجلة الاسکندریة للبحوث المحاسبیة2026#ESGDOI
The ESG Valuation Gap: A Comparative Study of Egyptian and Saudi Listed Companies
M. Ismail
This study compares the value relevance of ESG disclosures between Egyptian and Saudi listed firms. In Saudi Arabia, ESG performance positively impacts firm value, driven by governance disclosures. In Egypt, the relationship is negative. Th…
🌍 Global📚 Peer-reviewed · JournalAsia Pacific Economic and Management Review2026#ESGDOI
ESG Integration and Long-Term Portfolio Performance: Evidence from International Markets
Jiale Cai
This paper analyzes how ESG integration improves long-term portfolio risk-adjusted returns through tail risk avoidance and cost of capital optimization. It finds significant heterogeneity between developed and emerging markets in excess ret…
📚 Peer-reviewed · JournalFuture Business Journal2026#ESGDOI
ESG, firm systematic risk, and economic policy uncertainty: analysis using deep learning-based ESG scores
H. T. Bui, T. A. Trinh, Nhung Vu +2
This study uses deep learning-based ESG scores to analyze the relationship between firm systematic risk and economic policy uncertainty. It examines whether ESG performance contributes to risk reduction.
CN📚 Peer-reviewed · JournalAdvances in Economics, Management and Political Sciences2026#ESGDOI
The Impact of ESG Rating on Corporate Earnings Management: A Study from the Perspective of Information Transparency
Zixuan Hu
This study empirically analyzes how ESG ratings constrain earnings management in Chinese A-share listed firms from 2011-2020. It finds that superior ESG performance reduces abnormal business activities that embellish financial statements, w…
CN📚 Peer-reviewed · JournalInternational Journal of Frontiers in Sociology2026#ESGDOI
ESG Rating Divergence and Annual Report Tone Management: Empirical Evidence from Chinese Listed Firms
Zhang Yuan, Wang Yiman
This study examines the impact of ESG rating divergence on annual report tone management using a sample of non-financial Chinese listed firms from 2015-2024. Results show a significant positive relationship, mediated by corporate reputation…
📚 Peer-reviewed · JournalУчет и статистика2026#ESGDOI
Внутренний аудит в контексте ESG-повестки: новые задачи в обеспечении устойчивого развития и корпоративной ответственности
Н.Г. Вовченко, С. А. Булгаков, А.А. Суховеева
This paper examines how the ESG agenda transforms the role of internal audit. It identifies five new tasks: independent assurance of ESG reporting, assessment of ESG risks and controls, compliance monitoring, consulting for ESG integration,…
📚 Peer-reviewed · JournalJournal of Risk and Financial Management2026#ESGDOI
ESG Performance and Firm Value in Indonesia: Do Political Connections and External Assurance Matter?
R. Adri, Satriawan Surya, Herman Halim +1
This study examines how ESG performance translates into firm value in Indonesia, characterized by high information asymmetry and strong political-business linkages. Using panel data from 2010-2023, they find that political connections stren…
🌍 Global📚 Peer-reviewed · JournalJurnal Aplikasi Akuntansi2026#ESGDOI
THE ROLE OF ENVIRONMENTAL ASSURANCE IN THE RELATIONSHIP BETWEEN BOARD CHARACTERISTICS AND ENVIRONMENTAL DISCLOSURE
Agita Dini Febrianti, M. Sari
This study examines how board characteristics (size, independence, gender diversity) affect environmental disclosure and the moderating role of environmental assurance, using panel data (2020-2024) from Southeast Asian non-financial firms. …
🇺🇸 USA📚 Peer-reviewed · JournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
ESG
Performance and Corporate Financial Performance: The Moderating Effects of Financing Constraints and Ownership Structure
Tingting Li, Huiting Wang
This study analyzes the relationship between ESG performance and corporate financial performance using 200 US listed firms (2010-2020). It finds a significant positive link, with financing constraints negatively moderating and ownership con…
📚 Peer-reviewed · JournalECONOMIC Series of the Bulletin of the L.N. Gumilyov ENU2026#ESGDOI
Environmental Management Accounting within the ESG Indicator System of Sustainable Business Development in Kazakhstan
A. Nizamdinova, Zhuoshan Yang, E. Aktureeva
This paper examines the role of environmental management accounting within the ESG indicator system of sustainable business development in Kazakhstan. Using mixed methods, it finds a significant correlation between environmental expenditure…