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.
🌍 GlobalPreprintLex localis - Journal of Local Self-Government2025#ESGDOI
SMART CONTRACTS IN ESG REPORTING: A FINTECH-BASED FRAMEWORK FOR ENHANCING CORPORATE GOVERNANCE TRANSPARENCY
Dr Abhishek Baplawat, Ramya Janardhan, Rashmi M G +3
This study proposes a fintech-driven framework using blockchain smart contracts to automate and enhance transparency in ESG reporting, addressing fragmentation and greenwashing. It encodes reporting obligations, automatically validates sust…
🌍 GlobalPreprintInternational Journal of Social Science and Human Research2025#ESGDOI
Forensic Audit: The Integrity Backbone of Sustainability Disclosure
Widyaningsih Azizah,, Handayani,, Sartono, +3
This study systematically reviews the role of forensic audit, digital forensics, and corporate governance in strengthening sustainability disclosure integrity. Analyzing 22 Scopus articles, it finds forensic audits effective for fraud detec…
🇯🇵→🌍 Japan-to-Global🇯🇵 JapanPreprintManagerial Auditing Journal2025#ESGDOI
Sustainability and financial disclosure: role of ESG in key audit matters adoption
Maretno Agus Harjoto, Hu Dan Semba
This study examines the relationship between ESG and the adoption of key audit matters (KAMs) in Japan. It finds that firms with higher ESG scores are more likely to adopt KAMs early and disclose more KAM items. Post-KAM, these firms face h…
🌍 GlobalPreprintIndian Journal of Corporate Governance2025#ESGDOI
Corporate Sustainability Performance vis-à-vis ESG Disclosure and R&D: Does It Matter to Influence Corporate Performance—Evidence from India
N. Narsa Goud
This study examines the impact of ESG disclosure and R&D investment on financial performance for Indian listed firms. Using panel data models, it finds that overall ESG disclosure positively correlates with ROE, ROA, and Tobin's Q. Environm…
🇪🇺 EuropePreprintFinancial Internet Quarterly2025#ESGDOI
Evaluating ESG practices and financial impacts: A comprehensive analysis of leading european enterprises under CSR Europe’s framework
Gabriela Dubcová, Emil Velinov, Martina Kosikova
This study investigates ESG integration in large European enterprises under CSR Europe, analyzing ESG behaviors via seven criteria. It finds environmental strategies significantly impact revenue but reveals disparities in ESG integration. T…
🌍 GlobalPreprintMalaysian Journal of Social Sciences and Humanities (MJSSH)2025#ESGDOI
Mapping the Underlying Factors of Firms’ Economic Performance: Antecedents of Digital Transformation and ESG Reporting
Vikniswari Vija Kumaran, Abdelhak Senadjki, Farah Akhtar
This study empirically examines how digital leadership, digital orientation, digital culture, and ESG reporting drive the economic performance of Malaysian SMEs. ESG reporting partially mediates the link between digital orientation/culture …
🌍 GlobalPreprintThe Accounting Journal of Binaniaga2025#ESGDOI
Bridging Governance and Sustainability: A Systematic Review of Female Leadership in ESG Reporting
Farisa Maula, Siti Rachmah
This systematic review of 79 papers (2015-2025) examines how female leadership affects ESG reporting quality. It finds a consistent positive link, especially when women hold decision-making positions and critical mass on boards. The review …
PreprintProceedings of the International Conference on Business Excellence2025#ESGDOI
Does ESG Assumption Improve Financial Performance?
Alma Maria Petcu
This paper conducts a bibliometric analysis of 1,461 articles on the relationship between ESG and financial performance. It identifies themes such as ESG disclosure, risk-return, dividends, innovation, and earnings management, and highlight…
📚 Peer-reviewed · JournalBusiness Strategy and the Environment2026#ESGDOI
Human Capital at the Core: Unpacking Managerial Perceptions and ESG Reporting Effectiveness in Emerging Markets
Aruna Polisetty, G. Sowmya, Debarun Chakraborty
This study examines Indian SME managers' perceptions of digital ESG reporting effectiveness using mixed methods. Perceived burdensomeness, compliance orientation, and strategic orientation shape perceived effectiveness, while organizational…
🌍 Global📚 Peer-reviewed · Journal«МЕМЛЕКЕТТІК АУДИТ – ГОСУДАРСТВЕННЫЙ АУДИТ»2026#ESGDOI
COMPARATIVE ASSESSMENT OF GLOBAL REPORTING INITIATIVE AND SUSTAINABILITY ACCOUNTING STANDARDS BOARD ENVIRONMENTAL DISCLOSURE STANDARDS
Z. Yang, A. Nizamdinova, Z. Hao
This study compares GRI and SASB environmental disclosure standards through case studies of a Kazakh mining firm and fintech firm. GRI is stakeholder-oriented and emphasizes completeness, while SASB is investor-oriented and focuses on finan…
🌍 Global📚 Peer-reviewed · JournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
The Evolution of Environmental, Social, and Governance (
ESG
) and Risk and Its Implications for Sustainable Finance: A Systematic Literature Review
Fahad Asmi, Alain Neher, Alfred Wong
This paper conducts a systematic literature review on ESG and risk, using PRISMA and a hybrid bibliometric-content analysis. Findings show a 70% increase in literature since mid-2022, with sustainability as a central theme shifting towards …