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-reviewed🌍 GlobalJournalJournal Research of Social Science Economics and Management2026#ESGDOI
Correlation of Sustainability Report Disclosure Towards Financial Firm Performance in Indonesia, Malaysia & Singapore Palm Oil Sector from 2020 to 2024
Adimas Jagad Jippanola, Taufik Faturohman
This study examines the impact of sustainability disclosure (ESG Score) on financial performance for 26 listed palm oil companies in Indonesia, Malaysia, and Singapore from 2020 to 2024, using panel data analysis. The Random Effects model s…
Peer-reviewedJournalOpen Science Framework2026#ESGDOI
Doble materialidad ESG: el puente entre reporting y rentabilidad en América Latina
Jesús Patricio Blasco Valencia
This paper proposes a practical model for Latin American companies to link ESG double materiality to reporting and profitability. It presents a 5-block 'Value Architecture' applicable in 90 days, integrating sustainability reporting into st…
Peer-reviewed🌍 GlobalJournalJurnal Ekonomi Manajemen Bisnis dan Akuntansi2026#ESGDOI
ESG Reporting Transparency and the Cost of Capital: Evidence from ASEAN Energy Companies
Suntoro Suntoro, Fitra Dharma, Chara Pratami
This study examines the effect of ESG reporting transparency on the cost of capital and the moderating role of sustainability regulation in ASEAN energy firms. Using panel data from Indonesia, Malaysia, and Thailand (2022-2024), it finds no…
Peer-reviewedJournalJournal of Distribution Science2025#ESGDOI
Corporate Social Responsibility and Financial Performance: Evidence from the Logistics and Distribution Industries in Korea
Ryu H.
This paper empirically examines the relationship between corporate social responsibility (CSR) and financial performance in the logistics and distribution industries in Korea. It analyzes how CSR activities affect firm value and profitabili…
Peer-reviewed🇪🇺 EuropeJournalSustainability2026#ESGDOI
Assessing Sustainability Communication and Corporate ESG Transparency in Plant-Based Meat Alternatives: A Multi-Level Analysis of Product–Corporate Alignment
Antonella Samoggia, Viola Mobrici
This study examines the alignment between product-level sustainability claims and corporate ESG transparency in the Italian plant-based meat alternatives market. Analyzing 200 products from 11 companies, it finds significant variation, with…
Peer-reviewed🇪🇺 EuropeJournalSymphonya Emerging Issues in Management2026#ESGDOI
Materiality, Non-Financial Reporting and SDGs Integration: A Critical Analysis of Corporate Practices from the PSI Index
A. Rodrigues, R. Fragoso, Miguel Varela
This study analyzes how 16 Portuguese PSI Index companies integrate material sustainability issues and SDGs into strategies and non-financial reports (2021-2024). Results show heterogeneous practices: energy, utilities, forestry, and materi…
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-reviewed🌍 GlobalJournalWest Science Social and Humanities Studies2026#ESGDOI
ESG Disclosure Research: A Bibliometric Analysis of Sustainability Reporting Trends
Loso Judijanto
This study uses bibliometric methods on Scopus data to map the intellectual structure and trends in ESG disclosure research. It identifies core themes like sustainability reporting, ESG performance, and governance, and highlights emerging t…
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…
🇪🇺 EuropeJournal2026#ESGDOI
Voluntary sustainability reporting (VSME) as a premise for accessing european funds and developing sustainable investment strategies in smes
Gabriela Ciurea-Ercau
This study examines the impact of the Voluntary Sustainability Reporting Standards (VSME) for SMEs on access to EU funds and sustainable investment strategies. Using a mixed-method approach, it compares funding success rates between VSME ad…