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.
🇺🇸 USA📚 Peer-reviewed · JournalSustainability2026#ESGDOI
ESG Disclosure and Corporate Financial Performance: Panel Cointegration Evidence from S&P 500 Firms
Ahmed Alrashed, Abdulah Alsadan, Chokri Zehri
This study applies non-stationary panel econometrics to 479 S&P 500 firms (2010–2022) and finds a long-run cointegrating relationship between ESG disclosure and financial performance. A ten-point improvement in ESG disclosure is permanently…
🇺🇸 USA📚 Peer-reviewed · JournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
Board Networks and Corporate Transparency: How Independent Director Centrality Drives
<scp>ESG</scp>
Disclosure Quality
Xin Huangfu
Using S&P 500 panel data (2015-2023), this study shows that independent director network centrality positively affects ESG disclosure quality. The effect is stronger in competitive industries and firms with high media attention, and more pr…
📚 Peer-reviewed · JournalInternational Journal of Innovative Research in Technology2026#ESGDOI
Impact of ESG Disclosure on Financial Performance under BRSR Framework: Evidence from Indian Listed Companies
(著者不明)
This paper examines the impact of ESG disclosure under India's BRSR framework on financial performance of listed companies. Using empirical methods, it finds a positive association between ESG disclosure quality and profitability as well as…
📚 Peer-reviewed · JournalStrategic Business Research2026#ESGDOI
Structural CEO power and organizational governance: How leadership role duality shapes ESG disclosure transparency
Md Yousuf Ali
This paper examines how CEO role duality (e.g., CEO as board chair) affects the transparency of ESG disclosure. Stronger structural CEO power may lead to lower disclosure quality. It sheds light on the link between governance structure and …
🇪🇺 Europe📚 Peer-reviewed · ConferencePROCEEDINGS OF THE INTERNATIONAL SCIENTIFIC CONFERENCE COMPETITIVENESS AND INNOVATION IN THE KNOWLEDGE ECONOMY2026#ESGDOI
FINANCIAL PERFORMANCE AND SUSTAINABILITY TRANSPARENCY: LOGISTIC AND BAYESIAN ANALYSIS OF ESG REPORTING
ANDREEA-ROXANA CROCNAN
This paper examines the relationship between financial performance and ESG disclosure among 300 Italian-owned firms in Romania. Using logistic regression and Bayesian estimation, it finds a U-shaped relationship: both poorly performing and …
📚 Peer-reviewed · JournalJournal of Business Research2026#ESGDOI
Virtue signaling vs. authenticity: ESG reporting for stakeholder engagement
Sheen Kachen, Sıddık Bozkurt, David Gligor +3
This paper analyzes the difference between virtue signaling and authentic ESG reporting for stakeholder engagement, emphasizing the importance of transparency and credibility in corporate sustainability disclosures.
🌍 Global📚 Peer-reviewed · JournalJournal of Islamic Accounting and Business Research2026#ESGDOI
Islamic and green finance convergence: Time-frequency wavelet evidence from ESG indices, green and Shariah-compliant cryptocurrencies
Kajal Batra, Gurvinder Singh, Vansh Bathla +1
This study uses wavelet methods to investigate convergence among Islamic indices, ESG benchmarks, and green/Islamic cryptocurrencies from 2021-2025. Islamic and ESG indices show strong persistent convergence, acting as an integrated block o…
📚 Peer-reviewed · JournalJournal of Innovation & Knowledge2026#ESGDOI
Environmental regulation and green innovation: The moderating roles of green finance and executive green perception
Lujia Ma, Shuaihe Zhuo
This study examines the impact of environmental regulation on green innovation, highlighting the moderating roles of green finance and executive green perception. Empirical analysis reveals how policy and financial mechanisms jointly drive …
📚 Peer-reviewed · JournalJournal of Banking & Finance2026#ESGDOI
The impact of sustainable finance literacy on investment decisions
Massimo Filippini, Markus Leippold, Tobias Wekhof
This study examines how sustainable finance literacy affects investment decisions. Findings suggest that higher literacy leads to greater incorporation of ESG criteria.
CN📚 Peer-reviewed · JournalGlobal Finance Journal2026#ESGDOI
The impact of mandatory ESG disclosure on labor share: Evidence from China
Nanyan Dong, Jingyi Sun, Sicheng Luo +1
This study empirically examines the impact of mandatory ESG disclosure on labor share using evidence from China. It finds that mandatory disclosure requirements can increase labor share, suggesting that ESG transparency promotes fairer labo…
📚 Peer-reviewed · JournalInternational Review of Financial Analysis2026#ESGDOI
Diversity of audit committee: A catalyst for enhanced corporate ESG disclosure
Zhongyi Xiao, Ruoxi Ren, Huan Peng +1
This paper demonstrates that diversity within audit committees acts as a catalyst for higher quality corporate ESG disclosure. Diverse audit committees promote more comprehensive and transparent ESG reporting, benefiting investors and stake…
🌍 Global📚 Peer-reviewed · JournalCorporate Governance: An International Review2026#ESGDOI
Climate Contracting and Carbon Performance: Does Climate Governance Matter?
Hany Elbardan, Benjamin Awuah, Renata Konadu
This study investigates whether climate-linked executive compensation contracts improve corporate carbon performance. Using firm-level emissions data, we find that climate contracting leads to significant reductions in Scope 1 emissions, pa…
🌍 Global📚 Peer-reviewed · JournalResearch in International Business and Finance2026#ESGDOI
Cross-continental analysis: Culture, ESG disclosure, and bank performance nexus
Elena Fedorova, Svetlana Ledyaeva, Elena Meshkova +2
This study examines how cultural factors influence ESG disclosure practices and their impact on bank performance across different continents. Findings suggest that cultural dimensions like individualism and uncertainty avoidance moderate th…
🇪🇺 Europe📚 Peer-reviewed · JournalAdministrative Sciences2026#ESGDOI
R&D Expenditures and ESG Disclosure
Taoufik Elkemali
Using 12,025 European firm-year observations, this study finds that R&D intensity positively influences ESG disclosure, with board independence strengthening this link. It highlights innovation-related informational frictions as a key deter…
📚 Peer-reviewed · JournalInternational Review of Economics & Finance2026#ESGDOI
Is more ESG disclosure always better? New evidence from ESG disclosure quantity and firm value
Zhao Zhang, Bing Zhang, Jiyuan You +2
This paper empirically examines the relationship between ESG disclosure quantity and firm value, finding that more disclosure is not always beneficial. It suggests that excessive disclosure may impose information costs and noise, highlighti…
🌍 GlobalPreprintAVE Trends in Intelligent Technoprise Letters2025#ESGDOI
Strategic Impact of Integrated Sustainability Reporting on Financial Performance: Evidence from Developing Countries
Katherine Helen Aurora, Suci Normala, Riana Sari +3
This study examines the strategic link between integrated sustainability reporting (ISR) and financial performance in emerging markets. Using 448 data points from five countries and structural equation modeling, it finds that ESG disclosure…
🇪🇺 EuropePreprintCorporate Social Responsibility and Environmental Management2026#ESGDOI
A Shift Beyond Compliance: The Role of Sustainability Strategic Plans in the European Context
Bianchi M. T., Cicchini D., Principale S.
This study examines the impact of publishing sustainability plans on firm performance and decoupling (gap between reported and actual outcomes) using panel regression on 990 European NFRD firms from 2018-2022. Results show that adopting a s…
PreprintInternational Journal of Energy Economics and Policy2026#ESGDOI
The Influence of Corporate Governance Dimensions on Carbon Emission Disclosure: The Mediating Role of Financial Performance
Kiswanto Kiswanto, Ufi Dalilati, Caraka Hadi +3
This study examines how board size, nationality diversity, and institutional ownership affect carbon emission disclosure (CED) among Indonesian listed energy firms, with ROA as a mediator. Expected results indicate that strong governance en…
PreprintJURNAL LENTERA BISNIS2025#ESGDOI
PENGARUH ESG PERFORMANCE TERHADAP ENTERPRISE VALUE: TINJAUAN PUSTAKA SISTEMATIS
Yulazri Yulazri, Eka Bertuah, Sugiyanto Sugiyanto +1
This systematic literature review synthesizes 14 empirical studies (2007-2024) on ESG performance and enterprise value. It finds a generally positive association, varying by industry, ownership, and regulation. The review highlights measure…
🌍 Global📚 Peer-reviewed · JournalInternational Journal of Research and Review2026#ESGDOI
Industrial Symbiosis and Eco-Industrial Parks in the Era of ESG and Decarbonization: Assessment Methods, Regional Scaling, and Sectoral Evidence from 2000-2026
Nasruddin ., Weni J.A. Musa, Marike Mahmud
This review synthesizes literature on industrial symbiosis (IS) and eco-industrial parks (EIPs) from 2000-2026 in the context of ESG and decarbonization. It finds that environmental improvements are strong but dependent on baselines and ass…