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-reviewedJournalResearch in International Business and Finance2026#ESGDOI
Incremental or noisy information: The impact of ESG rating disagreement on equity mispricing
Ruiqian Li, Jihui Dong, Ma Zhong
This paper examines how disagreement among ESG rating agencies affects equity mispricing. It empirically tests whether rating divergence provides incremental information or merely adds noise, with implications for market efficiency and inve…
Peer-reviewed🌍 GlobalJournalFinance: Theory and Practice2026#ESGDOI
Developing Trust, Developing Economies: The Role of ESG Disclosure in Attracting Foreign Investment
A. Csordás, M. Al-Dalahmeh
This study examines the relationship between ESG disclosure and foreign direct investment (FDI) across 28 countries, applying legitimacy theory. Results show that Western nations with developed ESG standards dominate as investors, while dev…
Peer-reviewed🌍 GlobalJournalRevista Ibero-Americana de Humanidades, Ciências e Educação2026#ESGDOI
ESG E A DESCARBONIZAÇÃO NA INDÚSTRIA CIMENTEIRA: DESAFIOS, OPORTUNIDADES E ESTRATÉGIAS DE IMPLEMENTAÇÃO
Gabriele Oliveira da Silva, Rebeca de Souza Faria, Elisângela Leitão de Oliveira +3
The cement industry is a major CO2 emitter, making ESG integration crucial. This qualitative literature review identifies decarbonization strategies including energy efficiency, waste co-processing, clinker factor reduction, supplementary c…
Peer-reviewedJournalSN Business and Economics2025#ESGDOI
Synergizing CEO capability and green innovation intensity to drive ESG disclosure: insights from contemporaneous correlation techniques
Nagriwum T.M.
This paper empirically examines the synergistic effect of CEO capability and green innovation intensity on ESG disclosure using contemporaneous correlation techniques. It suggests that firms with capable CEOs are better positioned to levera…
Peer-reviewedJournalInternational Food and Agribusiness Management Review2026#ESGDOI
Investigating the influence of corporate sustainability policies on ESG performance: empirical evidence from agri-food companies in Taiwan
Yu-Jie Zhao, Jiun-Hao Wang, Szu-Yung Wang
Using Taiwan's 2018 mandatory sustainability disclosure policy, this study employs a Differences-in-Differences model on agri-food companies to assess ESG performance changes. Results show improved ESG performance driven by legal compliance…
Peer-reviewedJournalJurnal QOSIM Jurnal Pendidikan Sosial & Humaniora2026#ESGDOI
Pengaruh Pengungkapan Sustainability Report, Environmental Performance, dan Struktur Modal terhadap Nilai Perusahaan dengan Profitabilitas sebagai Pemoderasi
Indo Sengngeng, Amiruddin, Nadhirah Nagu
This study examines the impact of sustainability report disclosure, environmental performance, and capital structure on firm value, with profitability as a moderator, using a sample of 45 energy companies listed on the Indonesia Stock Excha…
Peer-reviewedJournalProfit Jurnal Manajemen Bisnis dan Akuntansi2026#ESGDOI
Pengaruh Financial Performance dan Government Ownership terhadap Sustainability Report Quality dengan GCG sebagai Variabel Moderasi
Meilisa Minoda Alista, Endah Susilowati
This study examines the impact of financial performance and government ownership on sustainability report quality, with corporate governance as a moderator, using data from Indonesian mining companies (2022-2024). Results show financial per…
Peer-reviewedJournalDOAJ (DOAJ: Directory of Open Access Journals)2026#ESGDOI
Corporate Governance, Profitability, and ESG Disclosure Quality: Evidence from Indonesian Consumer Non-Cyclical Companies
Refadiansyah Rahmatullah, Moh Yudi Mahadianto
This study analyzes the impact of profitability and independent commissioners on ESG disclosure quality in Indonesian consumer non-cyclical companies. Using panel data from 42 firms (2021-2024) and GRI G4 index, it finds negative effects of…
Peer-reviewed🌍 GlobalJournalJournal of Economic Finance Research and Review2026#ESGDOI
Does ESG Disclosure Create Value? A Critical Review of the Evidence, with Attention to Emerging and Transition Economies
Haseeb Anwar, Shahan Shah, Md Mahbub Ur Rahman
This paper critically reviews the theoretical and empirical literature on the ESG disclosure-firm value relationship, organizing the terrain around four mechanisms: information asymmetry reduction, stakeholder effects, signaling, and agency…
Peer-reviewed🌍 GlobalJournalGLOBAL BUSINESS & FINANCE REVIEW2026#ESGDOI
Competitive Intensity, Business Strategies, and ESG Reporting: Evidence from ASEAN-6 Economies
Masripah Masripah Masripah Masripah, Dianwicaksih Arieftiara, Shinta Widyastuti +1
This paper empirically examines how competitive intensity and business strategies affect ESG reporting in ASEAN-6 economies. It investigates the influence of market competition on the quality and extent of ESG disclosure, offering insights …
Peer-reviewedJournalInternational Journal of Sustainable Development and Planning2024#ESGDOI
Does Environmental, Social, and Governance (ESG) Disclosure Matter for Creditor? Empirical Evidence from Indonesia
Jafar R.
This empirical study examines the impact of ESG disclosure on creditors' decisions using Indonesian firm data. It suggests that ESG disclosure may influence creditworthiness assessments and financing conditions, highlighting the importance …
Peer-reviewedJournalRevista Contabilidade E Financas2024#ESGDOI
ESG disclosure and pay-performance sensitivity
Adriel dos Santos Grodt J.
This paper empirically examines how ESG disclosure affects the sensitivity of executive compensation to firm performance. It suggests that increased ESG transparency may alter incentive structures, promoting long-term sustainability-oriente…
CNJournalInternational Review of Economics and Finance2024#ESGDOI
ESG disclosure and internal pay gap: Empirical evidence from China
Khurram M.U.
This study empirically examines the impact of ESG disclosure on internal pay gaps using Chinese firm data. It suggests that stronger ESG disclosure may promote wage equality within firms, highlighting the social implications of disclosure p…
Peer-reviewedJournalJournal of Logistics Informatics and Service Science2024#ESGDOI
Sustainability and Financial Performance: Examining ESG Disclosure And Carbon Intensity In Indonesia's High-Polluting Industries
Saripulloh A.
This paper empirically examines the relationship between ESG disclosure, carbon intensity, and financial performance in Indonesia's high-polluting industries. It investigates whether better ESG disclosure is associated with lower carbon int…
Peer-reviewedJournalElementa2022#ESGDOI
Stakeholders and ESG disclosure strategies adoption: The role of goals compatibility and resources dependence
Liu Z.
This paper theoretically examines how stakeholder influence, goal compatibility, and resource dependence affect firms' adoption of ESG disclosure strategies. Although empirical data is unclear, it offers insights into determinants of disclo…
Peer-reviewedJournalEuropean journal of business and innovation research2026#ESGDOI
Green Management and Sustainable Finance Strategies in Nigeria ESG Landscape
Emmanuel Jnr Ikponwosa Edebiri, Nasamu Gambo, Titilola Olufunke Soyege
This qualitative study examines opportunities and challenges of green management and sustainable finance in Nigeria's ESG landscape. It finds opportunities for integrating environmental principles into investment decisions, but challenges i…
Peer-reviewedJournalJournal of Accounting Literature2026#ESGDOI
Does female governance constrain earnings management? A thematic literature review and future research agenda
Mohamed Hessian, Rania Sherif Hassan, Israa Omran +1
This thematic literature review synthesizes 98 empirical studies (2010-2024) to examine how female participation in board, executive, and oversight roles affects earnings management (EM). It finds a predominantly negative association with a…
Peer-reviewedJournalJurnal QOSIM Jurnal Pendidikan Sosial & Humaniora2026#ESGDOI
ESG Disclosure, Institutional Ownership, and Firm Value: The Moderating Role of Firm Size in Indonesian Energy Companies
Ike Indrianti Priyono, Harmono, Diyah Sukanti Cahyaningsih +2
This study examines the effects of ESG disclosure and institutional ownership on firm value in Indonesian energy companies. Using data from 20 firms (2022-2025), it finds that ESG disclosure has no significant effect, while institutional ow…
Peer-reviewed🇨🇳 ChinaJournalInternational Review of Economics & Finance2026#ESGDOI
Corporate ESG Disclosure in Supply Chains: Peer Effects and Relational Conditions of Institutional Influence
Jilin Zhang, Zhicheng Yao, Wenxu Chen +3
Using panel data on Chinese A-share listed firms and their direct suppliers and customers from 2013-2022, this study finds that a firm's ESG disclosure is positively associated with the average disclosure of its supply chain partners. The p…
🌍 GlobalJournalAdministrative Sciences2026#ESGDOI
Correction: Fagerland and Bleveans (2025). Strategic Corporate Diversity Responsibility (CDR) as a Catalyst for Sustainable Governance: Integrating Equity, Climate Resilience, and Renewable Energy in the IMSD Framework. Administrative Sciences, 15(6), 213
Benja Fagerland, Lincoln Bleveans
This is a correction notice to a previously published article. The original paper proposed a framework where corporate diversity responsibility (CDR) acts as a catalyst for sustainable governance, integrating equity, climate resilience, and…