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-reviewedJournalJurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah2026#ESGDOI
Beyond Profit: The Role of ESG Disclosure in Enhancing Financial Performance of Bank Syariah Indonesia
Mohammad Hatta Fahamsyah, Muhammad Najamuddin Dwi Miharja, Stevanus Willyam Adi Setiawan
This study analyzes the impact of ESG disclosure on financial performance (ROA, ROE) of Indonesian Islamic commercial banks from 2020-2025 using panel data regression. Environmental, social, and governance disclosures each positively affect…
Peer-reviewedJournalInternational Journal of Environmental, Sustainability, and Social Science2026#ESGDOI
Sustainability Reporting Analysis at PT Minna Padi Investama Sekuritas TBK Based on the Perspective of Scientific Literature and Sustainable Finance Regulations in Indonesia
Ni Komang Ari Krisnawati
This study analyzes the 2024 Sustainability Report of PT Minna Padi Investama Sekuritas Tbk, an Indonesian securities company, against POJK No. 51/POJK.03/2017 and GRI Standards 2021. The report structure complies with regulations, but disc…
Peer-reviewed🌍 GlobalJournalSustainability2026#ESGDOI
Human Capital Disclosure and the Cost of Capital: The Role of Financial Materiality in Corporate Sustainability
Yuriko Uemura, Hidemichi Fujii
Using a global panel of 1,180 firms across 53 countries, this study finds that human capital disclosure is positively associated with cost of capital, but when coupled with strong management practices, it lowers cost of equity, especially w…
Peer-reviewedJournalInternational Journal of Environmental, Sustainability, and Social Science2026#ESGDOI
The Impact of ESG Reporting to Corporate Value: A Literature Review
I. G. A. K. Pramadhi
This literature review examines the relationship between ESG reporting and corporate value. Findings are inconsistent, with ESG reporting tending to have no significant effect while ESG performance tends to have a positive effect. It also n…
Peer-reviewedJournalProperty Management2026#ESGDOI
Unlocking financial performance through circular economy and sustainability reporting in the Indian real estate sector
Neeru Sidana, Rochna Arora
This study empirically analyzes the extent of sustainability reporting in the Indian real estate sector and its impact on financial performance. Using fixed-effects regression on 58 companies from the S&P BSE Realty Index over 2021-2024, it…
Peer-reviewedJournalInterdisciplinary Social Studies2026#ESGDOI
The Effect of ESG Disclosure and Leverage on Firm Value, with Profitability as A Moderating Factor, Among Energy-Sector Companies Listed on the IDX from 2020 to 2024
Widya Tusyurur, Acep Komara
This study analyzes the impact of ESG disclosure and leverage on firm value, with profitability as a moderator, using data from 17 energy companies listed on the Indonesia Stock Exchange (2020-2024). Multiple regression results show ESG dis…
Peer-reviewed🌍 GlobalJournalEPRA International Journal of Economic and Business Review2026#ESGDOI
ESG RATING DISAGREEMENT, GREENWASHING PERCEPTION, AND INSTITUTIONAL INVESTMENT DECISIONS:THE MODERATING ROLE OF DISCLOSURE QUALITY AND THIRD-PARTY ASSURANCE
Roshan S
This paper proposes an integrated model linking ESG rating disagreement to institutional investment decisions via greenwashing perception and trust, moderated by disclosure quality and assurance. Based on a survey of 450 investors, it addre…
JournalOpen Science Framework2026#ESGDOI
Corporate Governance Influences on ESG Transparency and Strategy: A Systematic Review of Board Structures, Regulatory Mechanisms, and Disclosure Practices
Juvy LaValley
This systematic review examines how corporate governance mechanisms—board structures, regulatory mechanisms, and disclosure practices—influence ESG transparency and strategic integration of sustainability. Preregistration strengthens method…
Peer-reviewed🇪🇺 EuropeJournalWorld2026#ESGDOI
Diagnosing ESG Disclosure Usability for LCSA and Environmental Security Risk Analysis in Bulgaria and Moldova
Radosveta Krasteva-Hristova, Luminița Diaconu
This study evaluates ESG disclosures of 36 organizations in Bulgaria and Moldova using a Data Gap Matrix covering 15 indicators. It separates disclosure quality into availability, granularity, and auditability, finding auditability weakest.…
Peer-reviewedJournalJournal of Management and Governance2025#ESGDOI
Educational profiles of board members and their role in shaping ESG outcomes
Al Amosh H.
This paper examines how board members' educational backgrounds (degrees, fields of study) influence corporate ESG performance. It sits at the intersection of corporate governance and ESG, analyzing whether board diversity and expertise cont…
Peer-reviewedJournalEconomic Modelling2016#ESGDOI
Corporate social responsibility and financial performance: A non-linear and disaggregated approach
Nollet J.
This paper examines the non-linear and disaggregated relationship between corporate social responsibility (CSR) and financial performance, suggesting that the link is not simply linear. It offers important implications for ESG investing and…
Peer-reviewedJournalAn Najah University Journal for Research B Humanities2026#ESGDOI
Audit Committee Effectiveness and CSR Disclosure: The Moderating Role of Audit Quality
Alia M.A.
This paper examines the impact of audit committee effectiveness on CSR disclosure, focusing on the moderating role of audit quality. It suggests that high audit quality may strengthen the positive effect of audit committee effectiveness on …
Peer-reviewedJournalDinasti International Journal of Economics Finance & Accounting2026#ESGDOI
ESG Score, Carbon Intensity, and Tax Aggressiveness: Evidence from ASEAN Energy Companies
Salsabila Khairunnisa, Memed Sueb, Agus Puji Priyono
This study analyzes the impact of ESG performance and carbon intensity on tax aggressiveness among 17 energy companies in Indonesia, Malaysia, Singapore, and Thailand (2020-2024). Panel data regression shows that ESG performance significant…
Peer-reviewed🌍 GlobalJournalJOURNAL OF ACCOUNTING AND FINANCIAL MANAGEMENT2026#ESGDOI
Sustainability Reporting: Comparative Analysis between Companies that Adopt GRI Standards and Those that Follow Only IFRS
PhD Sérgio Teixeira
This study compares sustainability reports of companies adopting GRI standards versus those following only IFRS, analyzing 60 firms listed in New York, London, and Frankfurt. Results show GRI adopters have greater ESG disclosure coverage an…
Peer-reviewedJournalInternational Journal of Entrepreneurship and Forensic Management Research2026#ESGDOI
ORGANISATIONAL CULTURE, BOARD STRUCTURE AND CORPORATE SUSTAINABILITY REPORTING OF QUOTED DEPOSIT MONEY BANKS IN NIGERIA
OLALEKAN TESLIM HAMZAT, AYODEJI OLUMIDE OGUNTUNDE, Sunday Azeita Okoughenu
This study analyzes annual report data from 23 quoted deposit money banks in Nigeria (2016-2025) to examine the effects of organizational culture and board structure on corporate sustainability reporting. Multiple regression results show or…
Peer-reviewedJournalWORLD JOURNAL OF FINANCE AND INVESTMENT RESEARCH2026#ESGDOI
Financial Accounting and Auditing in the Era of Sustainability Reporting: Evidence from Nigerian Listed Firms
Mathias Avendei
This study examines the impact of sustainability reporting on financial reporting quality, audit quality, and firm performance using panel data from Nigerian listed firms (2018-2024). Findings show that sustainability disclosure improves re…
Peer-reviewedJournalJurnal Riset Akuntansi Soedirman2026#ESGDOI
Implementation of Sustainability-Oriented Accounting and Integrated Reporting in State-Owned Enterprises in the Construction Sector
Paojan MS, Duki Adam, Budi Harta Rahayu
This study examines the implementation of Sustainability-Oriented Accounting (SOA) and Integrated Reporting (IR) in Indonesian state-owned construction enterprises through content analysis of annual and sustainability reports. While progres…
Peer-reviewedJournalJOURNAL OF ACCOUNTING AND FINANCIAL MANAGEMENT2026#ESGDOI
Exploring the Influence of Environmental Accounting on Sustainability Reporting of Corporate Organizations in Nigeria
Ogbada Eyong Ikwa
This study examines the influence of environmental accounting (environmental cost) on sustainability reporting (social, economic, environmental) of listed manufacturing firms in Nigeria using panel data from 2010-2024. Findings show environ…
Peer-reviewedJournalJOURNAL OF ACCOUNTING AND FINANCIAL MANAGEMENT2026#ESGDOI
Sustainability Reporting and Operational Performance of Listed Manufacturing Companies in Nigeria
Chukwuebuka Victory Nzechukwu
This study examines the relationship between sustainability reporting (environmental, economic, social) and operational performance (net profit margin, return on assets) for 10 listed manufacturing firms in Nigeria using panel regression. O…
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…
