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.
🌍 GlobalPreprintSoedirman Accounting, Auditing and Public Sector Journal2025#ESGDOI
BRIDGING TECHNOLOGY AND SUSTAINABILITY: EMPIRICAL INSIGHTS INTO GREEN FINTECH-DRIVEN ACCOUNTING PRACTICES
Oman Rusmana, Wita Ramadhanti, Triani Arofah
This study quantitatively analyzes the impact of Green Fintech adoption on ESG performance, carbon disclosure, and circular economy practices among Indonesian listed companies. It finds that integrating digital financial solutions such as g…
🌍 GlobalPreprintInternational Journal of Research and Innovation in Social Science2025#ESGDOI
Comparative Analysis of ESG Performance among ASEAN Firms: Evidence from Malaysia, Singapore, Thailand, and Indonesia
Raja Adzrin Raja Ahmad, Wan Imran Daniel Aminurrashid, Siti Rahayu Sarman +2
This study compares ESG performance of firms in four ASEAN economies (Malaysia, Singapore, Thailand, Indonesia) from 2019 to 2023 using Refinitiv data on 758 listed firms. Thailand leads in average ESG scores and reporting uniformity; Indon…
🌍 GlobalPreprint2025#ESGDOI
Measuring the 'Social' Component of ESG: A Critical Review of Methodologies for Assessing the Financial of Employee Well-Being
IJMSRT
This paper critically reviews methodologies for measuring the 'S' in ESG, focusing on employee well-being and its financial impact. It compares frameworks like ISO 30414, GRI, and SASB, highlighting the lack of standardization and integrati…
PreprintInternational Journal of Accounting and Economics Studies2025#ESGDOI
Comprehensive Corporate Reporting in Emerging Economies: The Role of Political Connections and Corporate Governance in Indonesia
Yosefa Sayekti, Ririn Irmadariyani, Indah Purnamawati +5
This study examines how political connections and corporate governance affect comprehensive corporate reporting (CCR) in Indonesia. Strong governance promotes CCR, while political connections may hinder it. Findings offer insights for emerg…
PreprintAdvances in Research2025#ESGDOI
Environmental, Social, Governance (ESG) Factors and Stock Price Performance of Listed Deposit Money Banks in Nigeria
Charles, Ogboi, Somtochukwu, Chikezie Akunna, Samson, Alalade Yimka,
This study examines the effect of ESG factors on stock price performance of 737 deposit money banks in Nigeria using panel data regression. Results show that ESG factors jointly significantly affect stock performance, with environmental and…
🌍 GlobalPreprint2025#ESGDOI
Correlation between corporate ESG score and financial performance
Peppes, Athanasios
This study analyzes the correlation between ESG scores and financial performance using a panel dataset of 11,328 EU and non-EU firms from 2001 to 2023. It finds that ESG improvements are modestly but significantly associated with long-term …
PreprintJournal of Capital Markets Studies2025#ESGDOI
From green claims to market crashes: the moderating forces of climate risk
Isnaini Nuzula Agustin, Candy Candy, Jervis William
Using Indonesian listed firms (2019-2023), this study finds that greenwashing reporting moderately increases stock price crash risk, and this effect is stronger under high climate risk. The results highlight the masking effect of ESG disclo…
🌍 GlobalPreprintInternational Journal of Environmental Sciences2025#ESGDOI
The Impact of ESG Performance on Corporate Financial Returns: A Global Perspective
Dr. Madhavi Bolla, Dr. Masarat Jahan, Dr. Niyati Chaudhary +3
This study examines the relationship between ESG performance and corporate financial returns globally. Using a comprehensive dataset, it finds that strong ESG performance is associated with higher long-term profitability and market valuatio…
🌍 GlobalPreprintCorporate Social Responsibility and Environmental Management2025#ESGDOI
Navigating Corporate Integrity: Anti‐Corruption Reporting, Board Cultural Diversity, and <scp>ESG</scp> ‐Sustainability Performance in <scp>FTSE</scp> 350 Companies
Musa Ghazwani, Rami Salem, Xi Song +2
This paper examines the relationship between anti-corruption disclosure and sustainability performance (ESG) using 4675 firm-year observations of FTSE 350 companies from 2005 to 2021. It finds that anti-corruption disclosure is positively a…
PreprintFìnansi Ukraïni2025#ESGDOI
Risk-oriented approach as a sustainable business management tool
Svitlana Levytska, Olga Osadcha
This paper examines the implementation of risk-oriented management as a tool for sustainable business development, focusing on Ukraine's adaptation to the EU Corporate Sustainability Reporting Directive (CSRD). It highlights the need for im…
🌍 GlobalPreprintJournal of Communication Management2025#ESGDOI
Speaking to the market: mapping the literature on financial communication and investor responses
Jairo Stefano Dote Pardo
This study systematically maps 181 articles (2003-2024) on financial communication and investor responses using bibliometric analysis. Key themes include sustainability disclosures, ESG reporting, and the role of technology like AI, highlig…
🌍 GlobalPreprintECONOMIC BULLETIN OF THE DNIPROVSK STATE TECHNICAL UNIVERSITY2025#ESGDOI
TRANSPARENCY OF TAX ACCOUNTING AS A TOOL FOR IMPLEMENTING CORPORATE SOCIAL RESPONSIBILITY
Oksana Budko, Vitalii Meduzov
This paper examines tax accounting transparency as a component of corporate social responsibility and ESG. It argues that transparent tax reporting builds trust with stakeholders and contributes to sustainable development. Practical measure…
🇪🇺 EuropeDatasetZenodo (CERN European Organization for Nuclear Research)2026#ESGDOI
How challenging are ESG targets
Bannier Christina, Christian Ludwig, Heiko Mussmann
This study examines the challenges firms face in setting and achieving ESG targets. It likely explores difficulties in measuring and reporting ESG performance and implications for corporate sustainability strategies.
JournalZenodo (CERN European Organization for Nuclear Research)2026#ESGDOI
ESG Reporting Practices in SMEs: A Systematic Literature Review of Motivations, Challenges, and Performance Links
Muniru Sewanyina
This paper systematically reviews the motivations, challenges, and performance links of ESG reporting in small and medium-sized enterprises (SMEs). It synthesizes drivers, barriers, and impacts on financial and non-financial performance, ou…
2026#ESGDOI
Connecting Sustainable Corporate Management and Sustainable Finance
Emi Onozuka
This paper explores the connection between sustainable corporate management and sustainable finance, emphasizing how ESG-oriented strategies can influence access to capital and drive the low-carbon transition. It provides a theoretical fram…
Preprint2025#ESGDOI
Junior Management Science, Bd. 10 Nr. 4 (2025)
Junior Management Science
This paper analyzes the impact of ESG regulations across the globe on corporate financial performance. It empirically examines how the presence and stringency of regulations affect ESG scores and stock prices, suggesting that regulation doe…
PreprintCrossref2025#ESGDOI
Natural Language Processing of ESG Disclosures with FinBERT and AraBERT: Insights into Retail Investor Flows in the Abu Dhabi Securities Exchange (ADX)
Veliota Drakopoulou
This study analyzes how ESG disclosure credibility affects retail investor flows in the Abu Dhabi Securities Exchange using a multilingual NLP framework with FinBERT and AraBERT. It constructs two indices (ESG_MKT and ESG_AI) for 125 firms …
🌍 GlobalPreprintEnvironment and Social Psychology2025#ESGDOI
Legal Perspectives on Corporate accountability in Environmental Sustainability
null Raed Hameed Salih, null Ibrahim Khilel Khinger, null Hussam Rasool Ubaid +2
This study uses a mixed-methods approach (50 ESG reports, 25 legal cases) to analyze the impact of regulatory frameworks, ESG reporting standards, and judicial precedents on corporate environmental accountability. Results show judicial prec…
PreprintResearch Square2026#ESGDOI
Digital Innovation to Revolutionize ESG Governance: A Strategy of ESG Reporting Conformance and Sustainability in line with TNFD
Purnima Negi, Mini Srivastava
Proposes a strategy using digital innovation to achieve ESG reporting conformance with TNFD, aiming to revolutionize ESG governance and enhance sustainability.
🌍 Global📚 Peer-reviewed · JournalBaltic Journal of Economic Studies2026#ESGDOI
THE NORDIC MODEL OF SUSTAINABLE VALUE CREATION: ESG, PUBLIC-PRIVATE COLLABORATION, AND MARKET PERFORMANCE ON THE PATH TO CARBON NEUTRALITY
Olga Tsapko-Piddubna
This paper analyzes 82 listed firms across five Nordic countries (2021-2024) to examine the relationship between ESG scores, carbon efficiency, and financial performance. Results show no meaningful association between conventional ESG score…