GX Research Hub · English
GX & Decarbonization Research
This page provides an English interface to the gxceed GX paper corpus. The corpus aggregates papers from 14 contributing 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-reviewedJournalThe Korean Language and Literature2026#ESGDOI
The Evaluative Construction of “Sustainability” in ESG Reports of Korean Corporations : A Study Based on Appraisal Theory
Nam Nam, Hyeyoung Jee, Sein Yoo +1
This study applies appraisal theory to analyze the evaluative language in ESG reports of Korean corporations, revealing how sustainability is discursively constructed through linguistic choices.
Peer-reviewedJournalBusiness Strategy and the Environment2026#ESGDOI
Strategic Approaches to ESG Reporting: Analysing ESG Disclosures of Listed Companies
Cintia Külzer‐Sacilotto, Kathy Ning Shen
This study analyzes 278 ESG reports from all UAE-listed companies (2020-2023) using an exploration-exploitation framework. Findings show a gradual increase in exploration-oriented discourse, with financial firms more exploration-focused and…
Preprint🇪🇺 EuropeZenodo2026#ESGDOI
RIS — Regenerative Impact Scale: Resumen conceptual (v1.0)
Cañada Gracia, Marta
This paper conceptually introduces the Regenerative Impact Scale (RIS) developed by Marta Cañada Gracia (Ibonar). RIS evaluates six capitals (natural, social, economic, cultural, governance, systemic) on a scale from -2 (degenerative) to +3…
Peer-reviewed🌍 GlobalJournalJournal of Accounting Literature2025#ESGDOI
Environmental, social and governance investing: systematic literature review using ADO model
Aggarwal S.
This paper systematically reviews the ESG investing literature using the ADO (Antecedents-Decisions-Outcomes) framework, synthesizing drivers, corporate decisions, and performance outcomes, while identifying research gaps.
Peer-reviewedJournalInternational Journal of Energy Economics and Policy2020#ESGDOI
The impact of environmental, social and governance index on firm value: Evidence from Malaysia
Sadiq M.
This study empirically analyzes the relationship between ESG index and firm value using Malaysian data. The findings suggest a positive impact of ESG scores on firm value, supporting the effectiveness of ESG investing in emerging markets.
Peer-reviewed🇪🇺 EuropeJournalJournal of International Studies2025#ESGDOI
Stakeholders’ perceptions on ESG reporting: On the case of Czechia and Estonia
Strouhal J.
This study investigates stakeholder perceptions of ESG reporting in Czechia and Estonia, analyzing opinions on reporting quality and importance, and highlighting differences between the two countries.
Peer-reviewed🌍 GlobalJournalCapital Markets Law Journal2026#ESGDOI
Status of global ESG and sustainability reporting and ESG legislation—a legal perspective on sustainability disclosure
Ketterling C.I.
This paper provides a legal perspective on global ESG and sustainability reporting legislation, reviewing major frameworks (TCFD, ISSB, CSRD) and national laws. It offers insights for corporate compliance and disclosure practices.
Peer-reviewedJournalTourism Economics2026#ESGDOI
ESG disclosures, uncertainties and firm risk in tourism sector firms
Kumar D.
This study examines the relationship between ESG disclosures and firm risk in the tourism sector, highlighting how uncertainties affect risk metrics.
Peer-reviewedJournalJournal of Accounting Research2024#ESGDOI
ESG Disclosures in the Private Equity Industry
Abraham J.
This paper analyzes the current state and challenges of ESG disclosures in the private equity industry. It discusses the quality and consistency of ESG reporting as these factors become increasingly important in investment decisions and fun…
Peer-reviewed🇪🇺 EuropeJournalSystems2026#ESGDOI
Environmental Governance in Energy-Intensive Industries: Aligning Value Creation with Climate Goals
Sorana Vătavu, O. Lobonţ, Dumitrița Gîrlă +3
This study uses panel data from EU member states (2000-2021) to examine the relationship between corporate environmental governance and GHG emissions in energy-intensive industries. It estimates elasticities of emissions to sectoral value a…
Peer-reviewedCNJournalAdvances in Economics, Management and Political Sciences2026#ESGDOI
ESG Performance, Supply Chain Risk, and Corporate Financing Costs: Evidence from China's Cosmetics and Consumer Goods Industry
Jiajing Yu
This study examines how ESG performance affects corporate financing costs through the intermediary role of supply chain risk, using panel data of Chinese A-share listed firms in the cosmetics and consumer goods industry from 2018-2023. Fixe…
Peer-reviewedJournalSocial Science Review Archives2026#ESGDOI
From Responsibility to Performance: Examining the Mediating Role of Reputation in CSR and Green Finance Relationships
Munir Ahmad, Dr Riffut Jabeen, Badr Mohay Ul Din Bhutta +1
This study examines the relationships between CSR, green finance, business reputation, and business performance in the Pakistani banking industry. Using PLS-SEM on a sample of 200 bank managers, the results show that CSR and green finance p…
Peer-reviewed🌍 GlobalJournalJournal of Economic Insights2026#ESGDOI
Patient Capital and Corporate Green Behavior: A Comprehensive Literature Review
Yuting Su
This literature review systematically examines how patient capital fosters corporate green behavior, synthesizing English and Chinese scholarship. It identifies key channels: alleviating financing constraints for green innovation, enabling …
Peer-reviewedJournalEconomic & Political Weekly2026#ESGDOI
Balancing ESG Accountability and Business Flexibility: SEBI’s 2025 Circular in Perspective
Abhijit Biswas
This paper analyzes SEBI's March 2025 circular on ESG reporting in India, which introduces flexibility in assurance for BRSR Core disclosures, voluntary green credits, and deferred obligations for value chain partners. It positions the circ…
Peer-reviewedJournalMeasurement : Jurnal Akuntansi2026#ESGDOI
Pengaruh Penghindaran Pajak Terhadap Pengungkapan ESG Pada Perusahaan Manufaktur Subsektor Bahan Baku Di BEI
Alga Likita Paramartha, I. Permatasari
This study examines the effect of tax avoidance on ESG disclosure in basic materials manufacturing companies listed on the IDX (2020-2024). Using BTD as a proxy for tax avoidance and GRI-based ESG scores, the results show a positive and sig…
Peer-reviewed🌍 GlobalJournalSustainability2026#ESGDOI
The Leaderful Strategy Model: How Digital Tools Translate Relational Leadership into ESG and SDG Outcomes
Aliya Naseem, S. Franzoni, O. Palermo
This study proposes the Leaderful Strategy Model (LSM) to explain how SMEs translate relational strengths into ESG disclosures via digital translation. Using mixed methods with 97 listed SMEs in Italy and Pakistan, it finds that digital tra…
Peer-reviewed🌍 GlobalJournalMinnesota Journal of Business Law and Entrepreneurship2026#ESGDOI
ESG Norms and Sustainable Corporate Governance: Contemporary Challenges in Accountability and Compliance
Mahender Yadav, Dr. Seema Modi, Dr. Amrita Singh +2
This paper analyzes the transformation of ESG norms from voluntary to binding standards and associated challenges. It highlights greenwashing, social washing, and shareholder primacy, arguing that meaningful ESG integration requires not jus…
Peer-reviewedJournalJurnal Investasi Islam2026#ESGDOI
Environmental, Social, and Governance Disclosure and Financial Performance: Evidence from Indonesian Mining Companies
Kania Marsya Pramitha, Arwan Gunawan
Using panel data from 14 Indonesian mining companies (2019–2024), this study finds that environmental and governance disclosures (measured by GRI Standards) positively and significantly affect ROA, while social disclosure has no significant…
Peer-reviewedJournalMalaysian Journal of Business and Economics (MJBE)2026#ESGDOI
ESG RATINGS, MARKET VALUATION AND ENVIRONMENTAL PERFORMANCE: EVIDENCE FROM MALAYSIAN LISTED FIRMS
Juan Zhang, Yihuan Lin
This study examines the relationship between ESG ratings, market valuation, and environmental performance among Malaysian listed firms. ESG scores are positively associated with price-to-book ratios but weakly associated with CO2 emissions,…
Peer-reviewed🌍 GlobalJournalJournal of Islamic Economics and Business2026#ESGDOI
CONTENT ANALYSIS OF ESG IMPLEMENTATION IN MAJOR ISLAMIC BANKING IN SELECTED OIC COUNTRIES
Roisatun Kasanah, Nuzulia Nuzulia, M. Anis +1
This study examines ESG disclosure depth and consistency among six major Islamic banks in OIC countries via qualitative content analysis of their 2023 sustainability reports against GRI Standards. Results show significant disparities (Bank …