GX Research Hub · English
GX & Decarbonization Research
This page provides an English interface to the gxceed GX paper corpus. The corpus aggregates papers from 14 contributing 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 ECONOMICS AND FINANCIAL MANAGEMENT2026#ESGDOI
ESG Disclosure Quality and Cost of Capital: Evidence from Oil and Gas Firms in Sub Saharan African
Iniobong Senas Usoro
This study examines the effect of ESG disclosure quality on the cost of capital for listed oil and gas firms in Sub-Saharan Africa using a fixed-effects model. Based on GRI standards, higher ESG transparency is associated with lower financi…
Peer-reviewed🌍 GlobalJournalNew Political Economy2026#ESGDOI
The ESG backlash: contesting the low-carbon transition under asset manager capitalism
Jenny McArthur
This article examines the political struggles over greening the infrastructure asset class, focusing on the impact of the ESG backlash on the Green Investment Group (GIG). It finds that while the backlash prompted a rapid shift in GIG's exp…
Preprint🇪🇺 EuropeZenodo2026#ESGDOI
De gewenste say on climate in het Nederlandse vennootschapsrecht: reeds bestaand of toekomstmuziek?
Kwant, Jan Anne, de Waard, Dick
This article examines the extent to which Dutch corporate law enables shareholders to influence the climate policy of listed companies. It finds that while climate policy falls under board authority, shareholders have limited legal instrume…
Peer-reviewedJournalCEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis2026#ESGDOI
Green Management and Corporate Sustainability Outcomes
Mutmainna Rachman, Ismail Rasulong, Muhammad Yusuf
This systematic literature review (PRISMA 2020) synthesizes 32 studies on green management and corporate sustainability outcomes. It identifies four themes: governance, disclosure credibility, operational integration, and outcome trade-offs…
Peer-reviewedJournalProceeding ISETH (International Summit on Science, Technology, and Humanity)2026#ESGDOI
Analysis of Eco-Efficiency and ESG Disclosure on Financial Performance of LQ45 Companies Listed on the Indonesia Stock Exchange in 2021-2024
Aliyah Ardiwati Puspita, I. Imronudin
This study examines the impact of eco-efficiency and ESG disclosure on the financial performance of LQ45 companies listed on the Indonesia Stock Exchange from 2021 to 2024. Using 84 firm-year observations, the analysis reveals that variatio…
Peer-reviewedJournalCorporate Social Responsibility and Environmental Management2024#ESGDOI
Insights into corporate social responsibility disclosure among multinational corporations during host-country political transformations: Evidence from the Libyan oil industry
Almontaser T.S.
This paper examines how CSR disclosure by multinational corporations in the Libyan oil industry is affected by host-country political transformations. It reveals the impact of political uncertainty on disclosure strategies, highlighting the…
Peer-reviewedCNJournalFrontiers in Psychology2022#ESGDOI
Board Gender Diversity, Corporate Social Responsibility Disclosure, and Firm’s Green Innovation Performance: Evidence From China
Naveed K.
This study empirically examines the impact of board gender diversity on CSR disclosure and green innovation performance using Chinese firm data. It finds that greater gender diversity enhances CSR disclosure, which in turn improves green in…
Peer-reviewedJournalJournal of Environmental Management2024#ESGDOI
Effects of Environment, Social, and Governance (ESG)disclosures on ESGscores: Investigating therole ofcorporategovernance forpubliclytraded Turkishcompanies
Kartal M.T.
This paper empirically examines the impact of ESG disclosures on ESG scores and the moderating role of corporate governance for Turkish listed firms. It provides evidence from an emerging market on the value relevance of ESG reporting and t…
Peer-reviewed🌍 GlobalJournalInternational Journal of Financial Studies2026#ESGDOI
Gender Diversity, ESG Performance, and Investment Efficiency: Evidence from Saudi Arabia
Belal Ali Abdulraheem Ghaleb
This study analyzes the relationship between ESG performance and investment efficiency among Saudi listed firms. It finds that higher ESG scores are associated with overinvestment, but board gender diversity moderates this effect. Provides …
Peer-reviewed🌍 GlobalJournalGreenation International Journal of Economics and Accounting2026#ESGDOI
Does ESG Performance Accelerate SDG Convergence? Evidence from Indonesia and Emerging Markets, 2000–2022
Nelyumna Rizal, Eka Sudarmaji
This study examines whether ESG performance accelerates SDG convergence in emerging markets using panel data (2000-2022) and a four-stage methodology. It finds significant beta-convergence in SDG scores, with Indonesia showing the fastest S…
Peer-reviewed🌍 GlobalJournalIIARD INTERNATIONAL JOURNAL OF BANKING AND FINANCE RESEARCH2026#ESGDOI
Dimensions of Sustainability Disclosures and Corporate Performance in Different Nigeria Sectors, Cumulative and Disaggregated
I. Idewele
Using Nigerian listed firms from 2006-2015, this study examines the impact of environmental, social, and governance disclosures on firm performance (ROA and Tobin's Q). Environmental and social disclosures significantly positively affect RO…
Peer-reviewedJournalPublic Health Reviews2026#ESGDOI
Integrating ESG indicators into public health governance as a policy innovation for institutional accountability: a scoping review
P. Catalfo, Daniele Virgillito, Giuseppe Messina +1
This scoping review examines the translation of ESG indicators from corporate disclosure into public health governance. Synthesizing 25 studies and grey literature, it maps definitions, implementation levels, governance uses, barriers, and …
Peer-reviewedJournalمجلة الاسکندریة للبحوث المحاسبیة2026#ESGDOI
Digital Transformation Investment Intensity and Sustainable Corporate Value Creation: The Mediating Roles of Internal Control and Integrated Reporting Quality
Dalia Morsy Mohammed Hassan Rasheed
This paper examines how digital transformation (DX) investment intensity affects sustainable corporate value creation, mediated by internal control quality and integrated reporting quality. It aims to empirically demonstrate that DX investm…
Journal2026#ESGDOI
The evolution of sustainability reporting
Kjartan Sigurðsson
This paper provides an overview of the evolution of sustainability reporting, tracing its historical development and current trends. It synthesizes major frameworks and standards without presenting new empirical data, aiming to give readers…
Peer-reviewedJournalJournal of Governance Taxation and Auditing2026#ESGDOI
The Role of ESG Disclosure in Moderation of the Influence of Capital Structure, Profitability, and Liquidity on the Value of Companies Listed in the ESGL Index in 2020-2024
Dicky Yulvarizal
This study analyzes the impact of capital structure (DER), profitability, and liquidity on firm value (PBV) and the moderating role of ESG disclosure, using 33 companies listed on the Indonesia Stock Exchange's ESG Leaders Index (IDXESGL) f…
Peer-reviewed🇨🇳 ChinaJournalJournal of Sustainable Finance & Investment2026#ESGDOI
Enhancing market liquidity through counter-cyclical ESG disclosure: the role of information asymmetry during crises
Aamir Ali, Joel Victor Dossa, Salome Reuben Charles +5
This paper empirically examines how ESG disclosure affects market liquidity during crises, focusing on the role of information asymmetry. It suggests that counter-cyclical ESG disclosure can enhance investor confidence and improve liquidity…
JournalUniversitas Kristen Satya Wacana Institutional Repository (Universitas Kristen Satya Wacana)2026#ESG
ESG Disclosure, Komite Audit Independen, dan Kinerja Keuangan terhadap Nilai Perusahaan
Archika Reiva Sayanda
This study examines the impact of ESG disclosure, independent audit committee, and financial performance on firm value (Tobin's Q) for basic materials firms listed on the Indonesia Stock Exchange. Using panel data regression, it finds that …
Peer-reviewedJournalCITY UNIVERSITY RESEARCH JOURNAL2026#ESGDOI
Impact of ESG Disclosures on Financial Performance in Pakistani Banks
Zarak Khan, Dr. Muhammad Zahid, Shahida Wizarat
This study analyzes the impact of ESG disclosure on financial performance of Pakistani banks using panel data from 2017-2024 and 2SLS regression. Results show a positive and significant effect on ROA, ROE, and Tobin's Q, supporting Stakehol…
Peer-reviewedJournalInternational Review of Economics and Finance2025#ESGDOI
Business strategy heterogeneity and ESG disclosure
Dang M.
This paper examines how heterogeneity in business strategy affects ESG disclosure practices. It analyzes how strategic differences shape disclosure motivations and content, contributing to understanding corporate disclosure behavior.
Peer-reviewedJournalDOAJ (DOAJ: Directory of Open Access Journals)2026#ESGDOI
Examining the Relationship Between the Board Characteristics and Sustainability Reporting
Omid Farhad Touski
This study examines the relationship between board characteristics (size, independence, gender, financial expertise) and sustainability reporting for 148 firms listed on the Tehran Stock Exchange from 2013 to 2022. Using GRI-based disclosur…