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 · 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…
🌍 GlobalPreprintMANAGEMENT CONTROL2026#ESGDOI
Benchmarking Sustainability: A Comparative Case Studies Analysis of ESG Practices in the Heating, Ventilation, and Air Conditioning Industry
Veneziani, Monica, Cosa, Marcello, Torelli, Riccardo +1
This paper benchmarks ESG practices of 12 leading HVAC companies (2019-2023) using a tri-axial framework aligning LCA, IEQ, and CSR with ESRS. Findings show environmental metrics are more mature than social/governance; disclosures emphasize…
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…
🌍 GlobalPreprintAdvances in Economics, Management and Political Sciences2025#ESGDOI
Integrating ESG Principles into Directors Fiduciary Duties: A Legal Framework for Regulatory Application
Sipei Zhou
This paper argues that ESG oversight has become a de facto global minimum for capital market access, citing the EU's CSRD, SEC climate proposals, and Japan's TEPCO judgment. Through comparative analysis of Delaware's Caremark doctrine, Germ…
🌍 GlobalPreprintInternational Journal For Multidisciplinary Research2026#ESGDOI
Linking Esg to the Un Sustainable Development Goals (Sdgs): a Conceptual Perspective
Sadhana Awate
This paper proposes a conceptual framework linking ESG practices to the UN SDGs using double-materiality and impact pathways. It identifies convergence areas like environmental stewardship and governance, and highlights gaps in measurement …
🌍 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…
🌍 GlobalPreprintCrossref2026#ESGDOI
ESG Reporting Credibility under Climate Information Shocks and the Role of Board Gender Diversity
Ammad Ahmed, Sumit Dhull, Atia Hussain
This paper examines how adverse climate narrative innovations (regulatory and opportunity shocks) affect ESG reporting credibility, measured as ESG alignment. Using a multi-country panel from 2001-2023, it finds that adverse shocks lower al…
🇺🇸 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…