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.
DatasetZenodo (CERN European Organization for Nuclear Research)2026#ESGDOI
Ethnic-Racial (In)Equality in the Images of Corporate Social Responsibility Reports (CSR) reports for 2024 data in companies publicly recognized by the Corporate Sustainability Index (ISE B3) and the Diversity Index (IDIVERSA B3) [dataset].
Amanda Pimentel Paes, Deivson Vinicius Barroso, Marli Auxiliadora da Silva
This dataset analyzes images in CSR reports of companies recognized by Brazil's ISE B3 and IDIVERSA B3 indices, examining ethnic-racial diversity representation. It contributes to visualizing social aspects in ESG reporting.
Peer-reviewedJournalZenodo (CERN European Organization for Nuclear Research)2026#ESGDOI
Environmental Sustainability Reporting and Economic Value Added of Listed Industrial Goods Firms in Nigeria
Jovita Nkechinyere Ezeji, Uzoamaka Maureen Ukoh, Dorothy Agboma Okafor
This study examines the effect of environmental sustainability reporting on Economic Value Added (EVA) for listed industrial goods firms in Nigeria, using panel data from 2012 to 2024. The findings show a positive and significant relationsh…
Peer-reviewedJournalE-Jurnal Ekonomi dan Bisnis Universitas Udayana2026#ESGDOI
PERAN ESG<i> DISCLOSURE </i>DALAM MEMODERASI PENGARUH STRATEGI BISNIS DAN KINERJA KEUANGAN TERHADAP <i>FINANCIAL DISTRESS</i>
Salamatusysyahidah, Rusdianto
This study analyzes the impact of business strategy and financial performance on financial distress, focusing on the moderating role of ESG disclosure, in the consumer cyclicals sector on the Indonesia Stock Exchange. Liquidity negatively a…
JournalThe International Conference on Sustainable Economics Management and Accounting Proceeding2026#ESGDOI
AGENCY CONFLICT, ESG DISCLOSURE, AND EBITDA VOLATILITY IN INDONESIAN FAMILY SMEs: THE MODERATING ROLE OF DIRECTOR COMPETENCY AND GENERATIONAL SUCCESSION
Yuni Utami, Riffa'i Al hakim, Dewi Indriasih +1
This study analyzes 42 family SMEs in Indonesia to examine the impact of agency conflict and ESG disclosure on earnings volatility. ESG disclosure significantly reduces EBITDA volatility when director competency is considered, but a sustain…
Peer-reviewedJournalINTERNATIONAL JOURNAL OF SOCIAL SCIENCES AND MANAGEMENT RESEARCH2026#ESGDOI
Environmental, Social and Governance (ESG) Disclosure and Financial Performance of Selected Listed Consumer Goods Firms in Nigeria
Essien Amos Ukpe
This study analyzes the impact of ESG disclosure on Return on Equity (ROE) for five listed consumer goods firms in Nigeria (2015-2025) using GRI-based indices and panel regression. Environmental, social, and governance disclosures each posi…
Peer-reviewed🇪🇺 EuropeJournalJournal of risk and financial management2026#ESGDOI
Digital ESG Disclosure, Environmental Benchmarking, and Greenwashing Risk in Building Construction: Empirical Evidence from Bulgaria
Kiril Luchkov, Aleksey POTEBNYA
This study analyzes the relationship between digital ESG disclosure, verifiable environmental evidence, corporate responsibility, trust, and greenwashing risk in Bulgarian building construction. Integrating an Environmental Benchmarking Ind…
Peer-reviewed🇪🇺 EuropeJournalSocial Responsibility Journal2026#ESGDOI
Sustainability assurance under ESG controversies: the role of governance mechanisms
Pierluigi Martino, Silvia Ferramosca, Marco Allegrini
This study examines how ESG controversies affect firms' decisions to obtain external assurance for sustainability reports, using panel data from European listed firms. It finds that firms facing ESG controversies are less likely to adopt as…
JournalThe International Conference on Sustainable Economics Management and Accounting Proceeding2026#ESGDOI
THE ROLE OF ESG IN IMPROVING EARNINGS QUALITY: A SYSTEMATIC REVIEW OF FINANCIAL PERFORMANCE AND SUSTAINABILITY REPORTING
Muhammad Raihan Alfiansyah, Krisnhoe Rachmi Fitrijati
This study examines the role of ESG in improving earnings quality through a systematic literature review (SLR) using the PRISMA protocol. Analyzing 10 selected articles from 2021-2025, it finds that consistent ESG implementation curbs earni…
JournalLecture notes on data engineering and communications technologies2026#ESGDOI
Corporate Social Responsibility and ESG Reporting as a Prerequisite for Sustainable Development in a Global Environment
Iveta Ubrežiová, Lukáš Vartiak, Stefan Tkačik +1
This paper discusses the importance of CSR and ESG reporting as prerequisites for sustainable development. It examines the role of corporate social responsibility and ESG disclosure in a global context, emphasizing their contribution to sus…
Peer-reviewedJournalInternational Journal of Advanced Research in Commerce Management & Social Science2026#ESGDOI
Automating ESG Reporting: Driving Sustainable Finance and Global Competitiveness
A Devika, R Latha
This paper examines the role of ESG reporting automation in promoting sustainable finance and global competitiveness. Using secondary data from India's BRSR framework and CRISIL, it concludes that automation enhances transparency, complianc…
PreprintZenodo2026#ESGDOI
Green Finance and Sustainable Business Development
Dr. Bhuvnender Chaudhary, Dr. Prashant Kumar and Prof. Ningombam Jayanti
This edited volume comprehensively addresses sustainability in finance, business, and policy, covering green finance, ESG practices, climate finance, renewable energy investment, and sustainability reporting. It offers theoretical perspecti…
Peer-reviewedJournalAuditing2026#ESGDOI
ESG Disclosure and the Timeliness of Earnings Announcements and Audit Reports
El Mahdy D.
This paper empirically examines how ESG disclosure affects the timeliness of earnings announcements and audit reports. It investigates the burden and benefits of ESG reporting on financial reporting processes, aiming to reveal trade-offs be…
Peer-reviewedJournalProblems of Modern Transformations. Series: Economics and Management2026#ESGDOI
The Security Dimension of ESG Transformation of Corporate Governance of State-Owned Enterprises in Ukraine
I. Ponomarenko, Serhii Lubkovskyi
This paper analyzes ESG transformation of state-owned enterprises in Ukraine from a wartime security perspective. It proposes an ESGS framework adding Security as a fourth dimension, balancing disclosure with protection of critical infrastr…
Peer-reviewedJournalEKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA2026#ESGDOI
Assessment tools and growth factors of the investment potential of companies in the Russian mineral resource complex in the context of ESG transformation: a regional aspect
Ivan D. Varukhin
This empirical study analyzes the impact of ESG factors on the investment potential of Russian mineral resource companies (Nornickel, ALROSA, Surgutneftegaz). It proposes a system of sectoral ESG metrics and assesses their relationship with…
Peer-reviewedJournalJurnal Publikasi Ekonomi dan Akuntansi2026#ESGDOI
The Impact of Digital Transformation and ESG Disclosure on Tax Avoidance: Does Audit Committee Matter?
Agus Fuadi, Sindik Widati, Amelia Anggareni
This study analyzes the impact of digital transformation and ESG disclosure on corporate tax avoidance, with audit committee as moderator, using panel data from Indonesian non-financial firms (2021-2025). Results show both digitalization an…
Peer-reviewedJournalJurnal Semesta Ilmu Manajemen dan Ekonomi2026#ESGDOI
Pengaruh Pengungkapan Sustainability Report terhadap Nilai Perusahaan pada Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI)
Nur Iqra Kamaruddin, Intihanah, Fitriaman
This study analyzes the effect of sustainability report disclosure on firm value (Tobin's Q) using panel data regression for 33 manufacturing firms listed on the Indonesia Stock Exchange from 2022 to 2024. The results show that sustainabili…
Peer-reviewedJournalJurnal Mutiara Ilmu Akuntansi2026#ESGDOI
Do Audit Quality, Audit Tenure, and ESG Disclosure Enhance Earnings Quality? The Conditional Role of Firm Risk
Maulina Diyah Permatasari, Vista Yulianti, Lutfia Dhiya Ulhaq
This study examines how audit quality, audit tenure, and ESG disclosure affect earnings quality, with firm risk as a moderator, using panel data from Indonesian non-financial firms (2021-2025). Findings show these factors reduce discretiona…
Peer-reviewedJournalInkubis Jurnal Ekonomi dan Bisnis2026#ESGDOI
Governance Pressure or Financial Performance? Debt Policy as a Moderator of ESG Disclosure in Indonesian Manufacturing Firms
MF Christiningrum, Aloysius Harry Mukti, Evy Roslita +2
This study examines determinants of ESG disclosure in 108 Indonesian manufacturing firms, finding profitability negatively affects disclosure while institutional ownership and firm size positively influence it, with debt policy showing no m…
Peer-reviewedJournalInternational Journal of Accounting and Information Management2026#ESGDOI
Does ESG-linked compensation moderate the executive opportunism driven by mandatory ESG disclosure regulation? Interceding role of audit efficacy and media attention
Rajesh Desai
Using a DID approach on 1,105 Indian listed firms, this study shows that mandatory ESG disclosure regulation curbs executive opportunism and improves financial reporting quality. Audit efficacy and media attention mediate this effect, and E…
Peer-reviewedJournalAdvances in Economics Management and Political Sciences2026#ESGDOI
The Impact of ESG Information Disclosure on Corporate Value: A Literature Review
Heng Lin
This review synthesizes empirical studies on ESG disclosure and corporate value, categorizing findings into positive, negative, and insignificant relationships. It identifies measurement and institutional differences as sources of conflicti…
