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.
🌍 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…
PreprintInternational Journal of Leading Research Publication2025#ESGDOI
Regulating ESG Disclosures in India: Greenwashing and Legal Accountability
Dr. Subholaxmi Mukherjee -
This paper critically examines India's evolving ESG disclosure regime, highlighting the shift from voluntary to quasi-mandatory with the BRSR framework. It addresses the rising phenomenon of greenwashing and legal risks, arguing for a conve…
🇺🇸 USAPreprint2025#ESGDOI
The Current Landscape of ESG Adoption in U.S. Banking Institutions
Nhung Do Cam1* , Ha Do Thi Thu2
This study uses S&P Global ESG scores for over 200 U.S. commercial banks from 2014-2024 to analyze ESG adoption. It highlights how regulatory milestones like TCFD recommendations and the SEC's 2024 Climate Disclosure Rule shape disclosure e…
🌍 GlobalPreprintEconova2025#ESGDOI
Sustainability, ESG Reporting, and Audit Accountability in Emerging Markets
Olajumoke Mary Ogundipe
This study compares how ESG disclosure reshapes audit accountability in European and African financial institutions. European markets show strong ESG-audit integration driven by CSRD, while African markets exhibit gradual adoption. An integ…
CNPreprintHighlights in Business, Economics and Management2025#ESGDOI
Research on the Evaluation of ESG Information Disclosure Quality in the Textile and Apparel Industry
Yifei Liu
This paper develops an ESG disclosure quality evaluation system for the textile and apparel industry, based on GRI standards and accounting quality characteristics. Analyzing 200 Chinese listed firms in 2023, it finds an average score of 5.…
🌍 GlobalPreprintDinasti International Journal of Education Management and Social Science2026#ESGDOI
The Impact of ESG (Environmental, Social And Governance) Implementation on Financial Performance in Mining Companies
Nurrahmaniah Nurrahmaniah, Popong Nurhayati, Bagus Sartono
This study analyzes the effect of ESG disclosure transparency on the financial performance of 40 mining companies listed on the Indonesia Stock Exchange (2018-2023). Using panel data regression, it finds that ESG disclosure positively and s…
PreprintJournal of Applied Accounting and Taxation2025#ESGDOI
The Role of Profitability in Moderating the Relationship between Sustainability Reporting and ESG Disclosure onFirm Value of Energy Sector in Indonesia
Tri Wulandari, Syafrida Hani, Maya Sari
This study examines the effect of sustainability reporting and ESG disclosure on firm value (PBV) in Indonesian energy sector firms listed on IDX from 2019-2023, with profitability (ROA) as a moderator. Findings show only sustainability rep…
PreprintWorld Journal of Advanced Research and Reviews2026#ESGDOI
Transforming the UK ESG Finance Architecture for Productivity-Led Economic Growth
Wilson, Bernard, Agility, Michael Samuel, Oluwaseyi, Matthew Solomon +2
This paper examines the link between UK ESG finance architecture and productivity-led growth. Using panel data on 487 UK-listed firms (2015-2024), it finds that top ESG quartile firms have 12.3% higher total factor productivity. The 2023 Su…
📚 Peer-reviewed · JournalMathematics2024#ESGDOI
Understanding Public Opinion towards ESG and Green Finance with the Use of Explainable Artificial Intelligence
van der Heever W.
This study proposes using explainable AI to analyze public opinion on ESG and green finance, identifying key factors influencing societal acceptance. It provides a methodological framework for understanding perception of these concepts, wit…
🇪🇺 EuropePreprintCrossref2026#ESGDOI
Η χρήση της Περιβαλλοντικής λογιστικής στην προστασία του περιβάλλοντος, η σπουδαιότητα των ανανεώσιμων πηγών ενέργειας (ΑΠΕ) και οι λογιστικοοικονομικές επιπτώσεις στις επιχειρήσεις
(著者不明)
This PhD thesis comprehensively examines environmental accounting, renewable energy, ESG reporting quality, and their impacts on corporate finance and credit ratings. It compares STOXX Europe 600 and S&P 500 indices (2005-2023) and analyzes…
📚 Peer-reviewed · JournalSouth African Journal of Business Management2023#ESGDOI
Does board gender diversity improve environmental, social and governance disclosure? Evidence from South Africa
Toerien F.
This study examines the impact of board gender diversity on ESG disclosure quality using South African firm data. Results suggest higher female board representation improves ESG scores.
📚 Peer-reviewed · JournalInternational Journal of Financial Studies2025#ESGDOI
ESG Disclosure and Firm Value: Do Audit Committee Characteristics and Sustainability Committee Matter?
Metwally A.B.M.
This paper examines how audit committee and sustainability committee characteristics (e.g., independence and expertise) moderate the relationship between ESG disclosure and firm value, contributing to understanding of governance mechanisms …
CN📚 Peer-reviewed · JournalBorsa Istanbul Review2023#ESGDOI
Does innovation in environmental, social, and governance disclosures pay off in China? An integrated reporting perspective
Sun Y.
This study examines whether innovative ESG disclosures under an integrated reporting framework yield economic benefits for Chinese firms. It investigates how novel disclosure practices are valued by investors and markets.
📚 Peer-reviewed · JournalEconomies2022#ESGDOI
The Ownership Structure, and the Environmental, Social, and Governance (ESG) Disclosure, Firm Value and Firm Performance: The Audit Committee as Moderating Variable
Fuadah L.L.
This study examines the impact of ownership structure and ESG disclosure on firm value and performance, with audit committee as moderator. Findings suggest that quality disclosure enhances firm value.
CN📚 Peer-reviewed · JournalFrontiers in Environmental Science2022#ESGDOI
Does ESG Disclosure Help Improve Intangible Capital? Evidence From A-Share Listed Companies
Jun W.
This paper examines whether ESG disclosure improves intangible capital (R&D, brand, human capital) using Chinese A-share listed firms. It finds a positive effect, suggesting that better ESG transparency enhances intangible asset accumulatio…
CN📚 Peer-reviewed · JournalFrontiers in Environmental Science2022#ESGDOI
Environmental, social, governance disclosure and corporate sustainable growth: Evidence from China
Wang N.
This study empirically examines the impact of ESG disclosure on corporate sustainable growth using Chinese firm data. Findings suggest that enhanced transparency supports long-term value creation.