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.
🌍 GlobalPreprintInternational Journal For Multidisciplinary Research2025#ESGDOI
ESG Investing – An Evolving Paradigm of Sustainability and Returns
Gaurika Gupta
This paper reviews the evolution of ESG investing, covering key frameworks (UN PRI, GRI, SASB) and regional adoption trends. It assesses the impact on financial performance and risk mitigation, while highlighting challenges such as inconsis…
🇪🇺 EuropePreprintBusiness Strategy and the Environment2025#ESGDOI
Circular Economy Disclosure and ESG Performance: Signal, Substance, or Symbol?
Chiara Leggerini, Martina Percuoco, Irene Ricciardi +1
This study examines whether circular economy disclosures lead to genuine ESG improvements or serve greenwashing purposes. Analyzing 1,247 European firms, it finds positive associations between CE disclosures and ESG performance. External au…
🇪🇺 EuropePreprintCrossref2025#ESGDOI
Alignment Between SDGs and ESG Performance Reporting on European Companies
Catarina Cepeda, Albertina Paula Monteiro, Amélia Silva +1
This study analyzes the relationship between sustainability reporting practices and ESG performance of large European companies. Using Refinitiv data, it finds ESG scores relatively stable, with social dimension scoring higher than environm…
🌍 GlobalPreprintCorporate Social Responsibility and Environmental Management2025#ESGDOI
Bridging Power and Policy: Political Connections as Moderators of <scp>CEO</scp> Traits and <scp>ESG</scp> Disclosure—A Resource Dependence and Upper Echelons Perspective
Esraa Esam Alharasis, Sajead Mowafaq Alshdaifat, Noor Hidayah Ab Aziz
This study examines how CEO attributes (turnover, duality, gender) influence ESG disclosure among 319 non-financial listed firms in six GCC countries from 2014-2023. It finds that political connections moderate this relationship, weakening …
🇺🇸 USAPreprintBusiness Strategy and the Environment2025#ESGDOI
Are Women on Boards Associated With Disclosure Asymmetry? Evidence From Environmental and Social Disclosures in S&P 500 Firms
Nitin Jain
This study investigates whether female board representation is associated with reduced asymmetry between environmental and social disclosures. Using panel data from S&P 500 firms (2016-2022), it finds that higher female representation is li…
PreprintJurnal Ilmiah Accusi2025#ESGDOI
THE EFFECT OF ENVIRONMENTAL, SOCIAL AND GOVERNANCE DISCLOSURE ON FIRM VALUE IN ENERGY SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN THE 2021-2023 PERIOD
Priskila Sinaga, Arthur Simanjuntak, Farida Sagala +1
This study examines the effect of ESG disclosure on firm value for 67 energy-sector companies listed on the Indonesia Stock Exchange from 2021-2023. Using a GRI-based ESG disclosure index and multiple linear regression, it finds that enviro…
🇪🇺 EuropePreprintVINE Journal of Information and Knowledge Management Systems2025#ESGDOI
Visualizing environmental, social, and governance disclosure in non-financial reports: does it matter for lenders? A machine-supported approach
Nicolò, Giuseppe, Raimo, Nicola, Rella, Angela +1
This study uses Google's Vision API to analyze visual ESG content in non-financial reports of 279 MSCI Europe firms. Results show that environmental images dominate, and higher visual ESG disclosure is associated with lower cost of debt. Th…
🌍 GlobalPreprint2025#ESGDOI
A Bibliometric Analysis of ESG Reporting and Corporate Performance: Trends, Themes, and Gaps
Gupta, Gauri, Joshi, Rinki, Vaishali
This bibliometric study analyzes ESG reporting and corporate performance literature (2016-2024) using co-authorship, co-citation, and bibliographic coupling. It maps the intellectual structure, revealing a convergence between sustainability…
PreprintJournal of Cultural Analysis and Social Change2025#ESGDOI
ESG Integration and Sustainable Value Creation: A Qualitative Study on Corporate Performance, Financial Resilience, and Investor Confidence in Thailand’s Capital Market
Sununta Nophet, Titaporn Sincharoonsak
This qualitative study examines the impact of ESG indices on firm value, performance, bankruptcy risk, and investor decisions among Thai listed companies. Findings from interviews and document analysis reveal that ESG practices are seen as …
PreprintFinancial Metrics in Business2025#ESGDOI
The Environmental, Social, and Governance Reporting in The Gambia’s State-Owned Enterprises: A Case Study of the National Water and Electricity Company (NAWEC)
Driana Leniwati, Lamin K. Drammeh
This study evaluates ESG reporting readiness in Gambian state-owned enterprises (SOEs), focusing on NAWEC. Using a qualitative case study and a capacity-compliance-credibility framework, it finds systemic limitations that perpetuate low-qua…
CNPreprintCorporate Governance and Sustainability Review2025#ESGDOI
The integration of environmental, social, and governance metrics and market value: A multi-dimensional analysis of corporate sustainability and financial performance
Peter Chi Wan Yip, Elvy Pang, Tommy Tat Keung Yu
This study examines the relationship between ESG practices and financial performance among 83 Hong Kong Hang Seng Index firms from 2019 to 2024 using panel data. Results show consistent social performance across sectors but high environment…
Preprint2025#ESGDOI
CORPORATE SUSTAINABILITY DISCLOSURE AND EARNINGS MANAGEMENT PRACTICES OF PREMIUM BOARD COMPANIES LISTED ON THE NIGERIAN EXCHANGE GROUP (NGX)
IBRAHIM, Kamaluddeen Funsho Adisa, NDU, Mercy
This study examines the impact of corporate sustainability disclosure on earnings management among Premium Board companies listed on the Nigerian Exchange Group. Using data from 2014-2023, it finds that environmental disclosure significantl…
Preprint2025#ESGDOI
THE ROLE OF TRADE LAW IN SHAPING SUSTAINABLE BUSINESS PRACTICES
Singh, Simranpreet
This study examines how trade law influences sustainable business practices in India, analyzing WTO agreements, FTAs, and domestic policies. It finds gaps in policy coherence and enforceability, and advocates for integrated legal and policy…
🇪🇺 EuropePreprintCorporate Social Responsibility and Environmental Management2025#ESGDOI
Small but Impactful: The Growing Role of SMES in Sustainability and ESG Reporting
Valentina Minutiello, Patrizia Tettamanzi, Michael Murgolo
This study explores drivers of sustainability adoption and ESG disclosure among 196 Italian manufacturing SMEs using a mixed-methods approach and PLS-SEM. Results show corporate beliefs trump leader backgrounds, and sustainability accountin…
Preprint2025#ESGDOI
The Impact Of Corporate Governance On Environmental And Social Scores Of Public Firms, Based On The Data From East African Community (Eac)
North American Academic Research
This paper examines how corporate governance affects environmental and social (E&S) scores of listed firms in the East African Community (EAC) using panel data from 2015-2024. Findings show board independence, gender diversity, and sustaina…
🇪🇺 EuropePreprintProceedings of the International Conference on Business Excellence2025#ESGDOI
Quantifying Sustainability: An Empirical Analysis of ESG Integration in CEE Pension Funds
Răzvan Alexandru Rusu, Daniela Ioana Manea, Dorel Mihai Paraschiv
This study empirically analyzes ESG integration in Romanian pension funds. Using Sustainalytics ESG scores and equity holdings data, it finds a moderate correlation between ESG scores and portfolio performance, but limited explanatory power…
PreprintSGEM International Multidisciplinary Scientific GeoConference� EXPO Proceedings2025#ESGDOI
ASSESSING THE INSTABILITY RISKS IN THE GLOBAL ECONOMY AND THE MITIGATING ROLE OF SUSTAINABILITY REPORTING
Myrzabike Zhumabayeva, Sezim Yertayeva, Kundyz Madykhanova
This paper examines the mitigating role of sustainability reporting against global economic instability risks, including economic, climate, and social challenges. It analyzes current reporting practices of Kazakhstani companies, assessing a…
PreprintSustainability2025#ESGDOI
Redefining Corporate Social Responsibility: The Role of Strategic Communication Practices
Umaru Kargbo, Biju Terrence, Timothy B. Palmer
This paper conducts a systematic literature review of CSR communication using bibliometric analysis on 3513 documents from 1984-2024. It identifies four strategic clusters of CSR disclosure and thematic evolution towards ESG frameworks and …
🌍 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…