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.
Peer-reviewedJournalJournal of Sharia Economics, Banking and Accounting2026#ESGDOI
The Role of Internal Audit in ESG Disclosure and Sustainability Reporting: A Qualitative Study Based on Public Document Analysis of Indonesian Companies
Denny Prayitno, J. Budiman
This qualitative study examines the role of internal audit in ensuring the reliability of ESG disclosure under Indonesia's OJK Regulation No. 51/POJK.03/2017. Analyzing public documents from eight Indonesian companies (2022-2023), it identi…
ConferenceProceedings of International Conference "Modern finance from the perspective of sustainability of national economies"2026#ESGDOI
Current trends and innovations in corporate finance
Iulia Suvorova
This paper comprehensively analyzes key trends and innovative technologies transforming corporate finance, focusing on digitalization, big data, AI, blockchain, new financing models, and ESG integration, and examines their practical applica…
Peer-reviewedJournalIslamic Banking and Finance Review2026#ESGDOI
Driving Sustainable Waste Management Through CSR, Green Accounting, and Digital Zakat: The Mediating Role of Environmental Auditing Oversight in Pakistan's Commercial and Manufacturing Sector
Asfa Anwar
This study examines how CSR, green accounting, and digital Zakat influence sustainable waste management in Pakistan's commercial sector, with environmental auditing as a mediator. Using PLS-SEM on 478 firms, it finds all three factors posit…
Peer-reviewedCNJournalAsian Journal of Economics Business and Accounting2026#ESGDOI
Regional Perspective on ESG Practice and Corporate Innovation: Evidence from A-Share Listed Companies in Guangdong Province
Yuan Huang, Haisong Liu
This study analyzes the association between ESG performance and corporate innovation using panel data of 570 A-share listed companies in Guangdong Province from 2014 to 2023. Fixed-effects estimates show a positive correlation between ESG p…
Peer-reviewedJournalSustainable Development Insights2026#ESGDOI
Bibliometric Analysis of ESG Disclosure
Loso Judijanto
This study conducts a bibliometric analysis of ESG disclosure literature using Scopus data and VOSviewer, revealing growth, intellectual structure, and trends. It finds that ESG disclosure enhances corporate value and transparency, and iden…
Peer-reviewedJournalIlomata International Journal of Tax and Accounting2026#ESGDOI
Revisiting the Relationship Between Financial Performance, ESG, and Firm Value: Evidence from Indonesian Non-Financial Listed Firms
Agung Dinarjito, Zef Arfiansyah, Sandi Setiadi
Using panel data from 69 Indonesian non-financial listed firms (2022-2024), this study examines the impact of financial metrics and ESG scores on firm value. Only sales growth shows a significant positive association, while profitability an…
Peer-reviewed🌍 GlobalJournalF1000Research2026#ESGDOI
FinTech Adoption and ESG Disclosure in Corporate Valuation: Intellectual Capital and Financial Performance Effects on Dividend Policy and Firm Value
Md. Qamruzzaman, Abdulrahman Alomair, Mohammed Alomair
This study examines how FinTech adoption and intellectual capital drive ESG disclosure, and how ESG disclosure and dividend policy affect firm value in DSE-listed financial institutions. Using panel data from 2015-2023, it finds positive as…
Peer-reviewedJournalInternational Journal of Economic Practices and Theories2026#ESGDOI
Examining the Impact of Economic Growth Challenges on Green Environmental Performance: Insights for Sustainable Development
Dr. Sreekumar P G, Suvarnalakshmi. V, S.Udayakumar +3
This paper systematically analyzes the relationship between economic growth indicators (GDP, trade openness, FDI) and green environmental performance (carbon emissions, renewable energy adoption, ecological footprint). Based on empirical ev…
Peer-reviewedJournalQualitative Research in Financial Markets2026#ESGDOI
ESG materiality and risk prioritisation in an emerging market: a qualitative study
Radhika Narula, Purnima Rao, Satish Kumar +1
This qualitative study examines ESG materiality assessment practices among NSE-listed Indian firms, combining GRI-based materiality matrix analysis with practitioner interviews. It finds governance topics (ethics, risk management, complianc…
Peer-reviewedJournalJurnal Penelitian Kelapa Sawit2026#ESGDOI
The Impact of Company Size, Beta, and ESG Ratings on the Efficiency of Palm Oil Companies Listed on the IDX during Crisis Periods
Erika Pritasari Wybawa, M. Roby Yuliansyah
This study analyzes 20 palm oil companies listed on the Indonesia Stock Exchange (2019-2023) using DEA double bootstrap. Company size has no significant effect on efficiency, while Beta negatively impacts it. ESG-rated firms outperform non-…
Peer-reviewedJournalTHE KOREAN TAX ASSOCIATION2026#ESGDOI
The Impact of ESG Performance on Audit Risk : An Analytical Inquiry into the Underlying Causes of Discrepancies between Theory and Prior Domestic Research
Jung-eun Kim, Jae-whan Park
This study explains the inconsistent findings between theory and prior Korean empirical research on ESG performance and audit risk (audit hours and fees) through the maturity of the ESG regulatory environment. Using KCGS ESG ratings for 3,8…
Peer-reviewedJournalHorizon2026#ESGDOI
Analisis Pengaruh Pengungkapan Sustainability Report dan Kinerja Keuangan Terhadap Kualitas Audit pada Perusahaan Nonkeuangan yang Terdaftar di Bursa Efek Indonesia
Nala Dayinta, Made Dudy Satyawan
This study analyzes the impact of sustainability report disclosure and financial performance on audit quality (audit report lag) for non-financial firms listed on the Indonesia Stock Exchange. Using panel data from 2020-2024, results show f…
Peer-reviewedJournalInternational journal of research and innovation in social science2026#ESGDOI
Navigating Climate-Related Risks and Sustainable Finance: A Critical Review of ESG Transformation in Malaysian Plam Oil Industry
Najihah Abdul Rahim, Norhaidah Ahmad, Joeaiza Juhari +2
This case study examines SD Guthrie Berhad, a leading Malaysian palm oil producer, to analyze how climate-related risks are managed through ESG practices and sustainable finance. It addresses deforestation, emissions, and biodiversity chall…
Peer-reviewedJournalHorizon2026#ESGDOI
Pengaruh ESG Disclosure Terhadap Firm Value dengan Leverage dan Firm Size Sebagai Variabel Kontrol
Adis Silvi Amalia, Ni Nyoman Alit Triani
This study analyzes the impact of ESG disclosure on firm value (Tobin's Q) for 288 Indonesian listed companies. ESG disclosure and firm size positively affect firm value, while leverage has a negative effect. The findings suggest ESG transp…
Peer-reviewed🌍 GlobalJournal2026#ESGDOI
ESG Disclosure in Indonesian Palm Oil -Preprint ESG Disclosure Practices in Indonesia's Palm Oil Sector: A Comparative Analysis of Astra Agro Lestari, Golden Agri-Resources, and Wilmar International
Sarosh Mustafa
This paper compares ESG disclosure practices among three major Indonesian palm oil companies: Astra Agro Lestari, Golden Agri-Resources, and Wilmar International. It evaluates the quality and transparency of disclosures addressing environme…
Peer-reviewedJournalIlomata International Journal of Tax and Accounting2026#ESGDOI
ESG Disclosure Component and Firm Performance in PROPER-Rated Indonesian Listed Firms: Evidence from ROA and Tobin’s Q
Patricia Diana, Rosita Suryaningsih, John CG Lee
This study analyzes how ESG disclosure components (E, S, G) affect accounting-based (ROA) and market-based (Tobin's Q) performance for PROPER-rated Indonesian listed firms. Using 26 firms and 78 firm-year observations from 2021-2023, regres…
Peer-reviewedJournalEKOMBIS REVIEW Jurnal Ilmiah Ekonomi dan Bisnis2026#ESGDOI
The Effect Of Esg Disclosure, Asset Turnover, And Working Capital Turnover On Financial Performance In Industrial Goods Companies Listed On The Indonesian Stock Exchange From 2021 To 2024
Abdurrahman Faiz Ghifari, Retno Yulianti
This study examines the impact of ESG disclosure, asset turnover, and working capital turnover on ROA for 113 Indonesian industrial firms using multiple regression. ESG disclosure and asset efficiency significantly affect financial performa…
Peer-reviewedJournalDiscover Sustainability2026#ESGDOI
Corporate governance drivers of ESG disclosure in Saudi non-financial listed firms
Nassreddine Garoui
This study examines the impact of corporate governance attributes on ESG disclosure in Saudi non-financial listed firms using panel data from 2020-2024. Employing fixed-effects, 2SLS, and System-GMM, it finds that board gender diversity, CE…
Peer-reviewedJournalRussian Journal of Management2026#ESGDOI
Risks of forming ESG information in corporate reporting: Russian and international experience
Marina Gordova
This paper systematically categorizes risks in ESG information formation, including methodological inconsistencies, reporting scope errors, estimated data use, information system and internal control deficiencies, greenwashing, greenhushing…
DatasetZenodo2026#ESGDOI
ESG Ratings Undermine Portfolio Decarbonization
Patatoukas, Panos N.
This paper argues that ESG ratings do not adequately reflect corporate carbon emissions, and that ESG-focused investing may actually hinder portfolio decarbonization. It provides empirical evidence of a paradox where higher ESG scores do no…