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.
PreprintCrossref2026#ESGDOI
The Integrated Reporting and Firm Financial Performance
Mouna Elayeb, Yosra Makni Fourati, Aida Boudabbous
This paper reviews the evolution of Integrated Reporting (IR), its concept, origin, objectives, and drivers. It summarizes empirical studies on the link between IR and financial performance, noting mixed results depending on market- and acc…
🌍 GlobalPreprintCrossref2026#ESGDOI
Assessing the Link between Corporate Sustainability Disclosure and National Health Security Core Capacities in South Africa
Kudakwashe Magwedere
This study systematically analyzes integrated reports and sustainability disclosures of listed firms in South Africa's animal protein sector. Environmental metrics (GHG, water, waste) are routinely quantified, but explicit engagement with G…
JournalThe Banking Ecosystem2026#ESGDOI
Sustainable Finance
Agata Gemzik-Salwach
This paper addresses sustainable finance broadly, but lacks an abstract. Its specific contribution to GX is unclear.
🇪🇺 Europe📚 Peer-reviewed · JournalEkonomska Misao i Praksa2026#ESGDOI
ACHIEVING SUSTAINABLE FINANCE - TRANSITION TOWARDS BETTER STUDY PROGRAMME OF THE ECONOMIC FACULTIES IN CROATIA
A. Štambuk, Bojana Olgić Draženović, Mario Pečarić +1
This study investigates the integration of sustainable development and finance into teaching and research at Croatian economics faculties. It examines teacher attitudes and institutional support, finding that effective implementation of sus…
📚 Peer-reviewed · JournalJournal of Islamic Accounting and Business Research2026#ESGDOI
Corporate social responsibility in Islamic finance: a two-decade bibliometric analysis
Muhammad Bilal Zafar
This paper conducts a bibliometric analysis of CSR and Islamic finance using 248 articles from 2006-2024. It reveals a 19.31% annual growth rate, with key themes including CSR disclosure, sustainable development, and financial performance. …
📚 Peer-reviewed · JournalBulletin of Chelyabinsk State University2026#ESGDOI
FEATURES OF THE ESG BOND MARKET TRANSFORMATION IN RUSSIA
A. KAYTMAZOV, K.A. KUZMIN
This paper analyzes the transformation of the Russian ESG bond market from 2022-2025, driven by foreign investor exit. It shifted from an export-oriented model to a domestically regulated one, with social bonds reaching 76% of issuance in 2…
🇪🇺 Europe📚 Peer-reviewed · ConferencePROCEEDINGS OF THE INTERNATIONAL SCIENTIFIC CONFERENCE COMPETITIVENESS AND INNOVATION IN THE KNOWLEDGE ECONOMY2026#ESGDOI
ACCESSIBILITY IN ESG, HR, DIGITAL TRANSFORMATION AND EMERGENCY SERVICES
EDITA BOKOR, MANUEL-VICTORAȘ STĂNILĂ, CRISTI DANIEL LĂȚEA +1
This paper investigates why accessibility, though referenced in ESG reporting, HR/DEI frameworks, and digital transformation, has not been institutionalized as a distinct management strategy. Reviewing 2020–2025 literature and EU policy rep…
📚 Peer-reviewed · JournalJournal of Innovation & Knowledge2026#ESGDOI
Are net zero emissions a priority for able CEOs?
Isabel-María García-Sánchez
This study examines whether CEO ability influences the prioritization of net-zero emissions targets. It investigates if more capable CEOs are more likely to pursue genuine decarbonization or engage in greenwashing. Findings shed light on th…
📚 Peer-reviewed · JournalInternational Journal of Production Economics2026#ESGDOI
ESG disclosure synergy mechanism between shipper and carrier under demand uncertainty
Na Li, Jiaguo Liu, Jian Li +1
This paper analyzes the synergy mechanism of ESG disclosure between shippers and carriers under demand uncertainty, theoretically examining how cooperative disclosure across the supply chain affects firm value and risk management.
🌍 Global📚 Peer-reviewed · JournalInnovative Higher Education2026#ESGDOI
Sustainable Finance in Higher Education: A Cross-Country Study
Justyna Tomala, Liliya Terzieva, Maria Urbaniec +8
This cross-country study surveys students in five European countries on sustainable finance knowledge and educational barriers. Findings show high student interest but scarce ESG curriculum integration, limited interdisciplinary and practic…
🌍 Global📚 Peer-reviewed · JournalJournal of African Advancement and Sustainability Studies2026#ESGDOI
MODERATING EFFECT OF BOARD GENDER DIVERSITY ON THE RELATIONSHIP BETWEEN ESG DISCLOSURE AND EARNINGS QUALITY
SAHABO SHUAIBU MAHMUD
This study examines how ESG disclosure affects earnings quality and whether board gender diversity moderates this relationship in Nigeria and South Africa from 2012 to 2021. Fixed-effects regression shows ESG disclosure improves earnings qu…
🌍 Global📚 Peer-reviewed · JournalJournal of Business Research2026#ESGDOI
Overcoming liability of origin: the effects of EM-MNEs’ ESG reporting on establishment mode choice
Wenchuan Huang, Yuanyuan Hu, Shouming Chen
This study examines how ESG reporting helps emerging market multinational enterprises (EM-MNEs) overcome the 'liability of origin' and influences their establishment mode choice (greenfield vs. acquisition) in foreign markets. It highlights…
📚 Peer-reviewed · JournalGLOBAL BUSINESS FINANCE REVIEW2026#ESGDOI
Understanding the Relationship between ESG Disclosure, Financial Distress and Firm Value: The Moderating Role of Cash Holdings
Suwarno Suwarno, Suwandi Suwandi, Nyimas Wardatul Afiqoh Nyimas Wardatul Afiqoh
This study examines how ESG disclosure affects financial distress and firm value, with cash holdings as a moderator. Higher ESG disclosure quality may reduce financial distress risk and enhance firm value, offering insights for corporate st…
📚 Peer-reviewed · JournalInisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen2026#ESGDOI
Pengaruh Pengungkapan ESG terhadap Return Saham Pada Perusahaan yang Terdaftar di IDX ESG Leader Periode 2022-2024
Michael Alano Castorius, Muhammad Dimar Alam
This study examines the impact of ESG disclosure on stock returns for 20 Indonesian companies listed on the IDX ESG Leaders index (2022-2024). Using signaling theory and multiple regression, it finds that social disclosure does not positive…
📚 Peer-reviewed · JournalJournal of Statistics Applications & Probability2026#ESGDOI
Statistical Analysis to Measure the Impact of ESG Disclosure on Firm Value and Stock Performance: Evidence from Saudi Arabia
(著者不明)
This paper statistically analyzes the impact of ESG disclosure on firm value and stock performance using evidence from Saudi Arabia. It aims to provide empirical insights into the economic consequences of ESG disclosure in an emerging marke…
📚 Peer-reviewed · JournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
Corporate Governance Mechanisms and
<scp>ESG</scp>
Disclosure Quality: The Moderating Role of Audit Committee Independence in an Emerging Market
Desmond Bayong
This study examines the impact of board size, independence, gender diversity, and CEO duality on ESG disclosure quality among Ghanaian listed non-financial firms from 2000-2023. Using GMM and IV-2SLS, it finds positive effects except for CE…
📚 Peer-reviewed · JournalJournal of Statistics Applications & Probability2026#ESGDOI
Statistical Analysis to Moderating Role of Family Ownership in the relation between ESG Disclosure and Financial Performance: Evidence from Saudi Market
(著者不明)
This study statistically analyzes the moderating role of family ownership in the relationship between ESG disclosure and financial performance in the Saudi market. Findings suggest family ownership can influence the impact of ESG disclosure…
📚 Peer-reviewed · JournalInternational Journal of Science, Strategic Management and Technology2026#ESGDOI
ESG Disclosures and Financial Performance-Evidence from Kerala Based Companies
Arun G Rao
This study examines the relationship between ESG disclosure practices and financial performance of companies based in Kerala, India. Using secondary data from 2019-2024, it develops an ESG scoring model via content analysis and tests associ…
📚 Peer-reviewed · JournalAkrab Juara : Jurnal Ilmu-ilmu Sosial2026#ESGDOI
ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) PRODUCTIVITY POLICY APPROACH TO MEASURING CORPORATE INTEGRATED REPORTING AND CORE VALUES OF COMPANIES ON THE INDONESIA STOCK EXCHANGE
Susan Rachmawati, Andi Martias, Sudirja +1
This study examines the relationship between ESG, integrated reporting, and core value of companies listed on the Indonesia Stock Exchange. Using ESG scores and annual report data from 2020-2025, multiple regression analysis shows that corp…
🇺🇸 USADatasetZenodo2026#ESGDOI
BEYOND SHAREHOLDER PRIMACY: A QUANTITATIVE AND COMPARATIVE REASSESSMENT OF FIDUCIARY DUTIES
Amrulloev Miraziz Nurmatovich
This paper empirically examines the shift from shareholder primacy to stakeholder-oriented fiduciary duties in U.S. corporate governance using market data and judicial trends. It highlights the impact of ESG frameworks and provides comparat…