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.
🇪🇺 EuropePreprintIEEE Transactions on Engineering Management2026#ESGDOI
The Impact of Environmental, Social, and Governance on Corporate Financial Performance: A Cross-Industry Perspective
Wei Liu, Nicholas Dacre, Hao Dong +2
This empirical study compares European chemical and software industries to examine how actual ESG performance and ESG disclosure affect corporate financial performance. Results show that actual ESG performance has greater financial impact i…
🌍 GlobalPreprintSustainable Development2026#ESGDOI
A Systematic Literature Review on Audit Quality and <scp>ESG</scp> ‐Corporate Performance: Current Insights and Future Directions
Mohammed Alfify, Hussein H. Sharaf‐Addin
This systematic literature review examines the relationship between audit quality and ESG corporate performance. Using PRISMA, it screened 522 articles and retained 37, confirming that high-quality audit enhances the credibility of sustaina…
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…
🌍 GlobalPreprintCrossref2026#ESGDOI
ESG Reporting and Disclosure for MSMEs
A. Vinodan, S. Mahalakshmi
This paper examines ESG reporting and disclosure frameworks for micro, small, and medium enterprises (MSMEs). It discusses challenges such as limited resources and provides recommendations for standards and support mechanisms to facilitate …
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…
🌍 GlobalPreprintRegulation & Governance2025#ESGDOI
Greenwashing and Trust via Enhanced Self‐Regulation: The Case of <scp>ESG</scp> Rating Providers in Sustainable Finance
Agnieszka Smoleńska, David Levi‐Faur
This paper compares ESG rating provider regulations in the EU and UK to examine trust-building and trust-repair in polycentric governance. It identifies varieties of enhanced self-regulation and shows how combinations of mandatory and volun…
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.
📚 Peer-reviewed · JournalDiscover Sustainability2025#ESGDOI
Companies’ ESG performance under soft and hard regulation environment
Lukács B.
This paper analyzes the impact of soft and hard regulation on corporate ESG performance. While specific findings are unclear from the title alone, it likely explores how different regulatory environments shape sustainability disclosure and …
📚 Peer-reviewed · JournalCogent Economics and Finance2023#ESGDOI
Investigating the effect of ESG disclosure on firm performance: The case of Saudi Arabian listed firms
Firmansyah E.A.
This study investigates the effect of ESG disclosure on firm performance using Saudi Arabian listed firms. It provides empirical evidence from an emerging market context. Details of methodology and findings are unavailable due to missing ab…
📚 Peer-reviewed · JournalRisks2023#ESGDOI
ESG Disclosure and Firm Performance: An Asset-Pricing Approach
Khandelwal V.
This paper investigates the relationship between ESG disclosure and firm performance using an asset-pricing approach. It examines how disclosure affects market valuation and stock returns, providing insights into the role of ESG information…
📚 Peer-reviewed · JournalProblems and Perspectives in Management2025#ESGDOI
The role of gender diversity, board size, and ESG disclosure in improving performance and managing risks
Muazaroh
This study examines how gender diversity and board size affect ESG disclosure and corporate performance, suggesting that ESG disclosure helps improve risk management and performance.