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-reviewedJournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
Signaling Sustainability: How Reporting Quality Translates Into Competitive Advantage in
ASEAN
Economies
Tho Hoang Nguyen, Malik Muneer Abu Afifa, Thuy Hong Thi Tran +2
This study empirically examines how sustainability reporting quality (SRQ) influences firm competitive advantage (FCAD) through firm performance in ASEAN-6 countries from 2020-2024. Using multilevel SEM on 1,721 firms, it finds that SRQ alo…
Peer-reviewedJournalIndonesian Journal Economic Review (IJER)2026#ESGDOI
The Effect of Financial Performance and ESG Disclosure on Firm Value: Evidence from IDX Score Firms in 2024
Nabil Maulana, Ario Purdianto, Benny Dhevyanto
This study investigates the influence of financial performance (ROA) and ESG disclosure (IDX ESG score) on firm value (Tobin's Q) for 58 firms listed on the Indonesia Stock Exchange in 2024. Using multiple regression, it finds that ROA sign…
Peer-reviewedJournalJURNAL ECONOMINA2026#ESGDOI
ESG Disclosure and Capital Structure in Explaining the Value of Renewable Energy-Oriented Energy Companies
Alfina Damayanti, Rousilita Suhendah
This study examines the effect of ESG disclosure and capital structure on firm value in renewable energy companies listed on the Indonesia Stock Exchange from 2020 to 2024. Panel data regression results show that ESG disclosure has a negati…
Peer-reviewedJournalIndonesian Journal of Business Analytics2026#ESGDOI
The Effect of Profitability and Leverage on Firm Value With ESG Disclosure as a Mediating Variable in Coal, Metal and Mineral Sub-Sector Companies
Anindya Cresentia Bariq, Krisdiana
This study examines the mediating role of ESG disclosure on the relationship between profitability, leverage, and firm value in 14 Indonesian mining companies (coal, metal, mineral) listed on the IDX from 2020-2024. Findings show profitabil…
Peer-reviewed🌍 GlobalJournalJournal of Applied Accounting2026#ESGDOI
Pengaruh ESG Disclosure dan Kinerja Lingkungan terhadap Tax Avoidance pada Perusahaan Manufaktur BEI
Magfirah Wahyu Ramadhani
This study examines the effect of ESG disclosure and environmental performance on tax avoidance for manufacturing firms listed on the Indonesia Stock Exchange from 2021-2024. Using multiple linear regression, it finds that ESG disclosure si…
Peer-reviewedJournalJournal of Management and Creative Business2026#ESGDOI
ESG Disclosure, Digital Financial Transparency, and Firm Value: Evidence from Manufacturing Companies in Indonesia
Meny Hulisellan
This study examines the impact of ESG disclosure and digital financial transparency on firm value (Tobin's Q) for manufacturing firms listed on the Indonesia Stock Exchange. Using panel data regression, results show both ESG disclosure and …
Peer-reviewed🇪🇺 EuropeJournalSustainability2026#ESGDOI
System Dynamics Framework for Corporate Sustainability Performance Assessment Based on ESG Indicators
Oskars Kalva, I. Steinberga
This study develops a system dynamics model integrating ESG indicators to dynamically assess corporate sustainability performance. Empirically tested on a fuel retail company's ten-year data, it reproduces trends in resource efficiency and …
Peer-reviewedJournalIOSR Journal of Economics and Finance2026#ESGDOI
Moderating Effect Of Firm Size On The Relationship Between Audit Committee Characteristics And Sustainability Disclosure By Listed Manufacturing Firms In Nigeria
E. Onoja
This study examines the impact of audit committee characteristics (size, diligence, independence, gender diversity) on sustainability disclosure among listed manufacturing firms in Nigeria, and the moderating role of firm size. Using panel …
Peer-reviewedJournalInternational Journal of Economic Practices and Theories2026#ESGDOI
Examining the Environmental, Social, and Governance of Fintech Companies: A framework of sustainability reporting
K. 2Dr., Thoufeeq Ahmed
This study examines the link between ESG disclosures and performance in 11 fintech firms using OLS regression. Only social disclosure has a marginally positive association; environmental and governance disclosures are insignificant. The fin…
Peer-reviewedJournalThe Contrarian : Finance, Accounting, and Business Research2026#ESGDOI
Sustainability reporting, liquidity, and audit report lag: Evidence from Indonesian mining companies
Nathania Rachel Queen Rondonuwu, J. Sondakh, Anneke Wangkar
This study examines the effect of sustainability reporting quality and liquidity on audit report lag for Indonesian mining companies (2022-2024). Using panel data regression, it finds that sustainability reporting does not significantly aff…
Peer-reviewed🇪🇺 EuropeJournalInternational Journal of Economic Sustainability and Innovation2026#ESGDOI
Impact of Digital Accounting Tools on ESG (Environmental Social Governance) Reporting Accuracy and Corporate Sustainability Strategies: Moderating Role of Regulatory Environment
Asif Baig
This study surveys 420 UK professionals and finds that digital accounting tools positively and significantly impact ESG reporting accuracy and corporate sustainability strategies. The regulatory environment moderates these relationships, su…
Peer-reviewedJournalMODIBBO ADAMA INTERNATIONAL JOURNAL OF MANAGEMENT AND SOCIAL SCIENCES2026#ESGDOI
Managerial Ownership Diversity, ESG Disclosure and Firms’ Value of listed Nigerian Main Board Equity Markets.
Abdulkarim Ibn Shuaib, Ahmed Ado, O. James +1
This study examines the impact of managerial ownership diversity and ESG disclosure on firm value for 84 Nigerian main board firms from 2015-2024. Using GRI-based ESG scores and Tobin's Q, it finds that governance sustainability reporting h…
Peer-reviewed🌍 GlobalJournalJournal of Islamic Economics and Business2026#ESGDOI
UNVEILING ETHICAL IDENTITY THROUGH ESG DISCLOSURE: CASE OF TAKAFUL COMPANIES IN SELECTED OIC COUNTRIES
Nursyam Hamijaya, W. Handayani, Wan Sallha Yusoff
This study analyzes ESG disclosure of takaful companies in five OIC countries (Saudi Arabia, Malaysia, UAE, Indonesia, Pakistan) using the five objectives of maqashid shariah as an analytical framework. Content analysis of sustainability re…
Peer-reviewedJournalInternational Review of Management and Marketing2026#ESGDOI
The Role of Digital Transformation in Enhancing ESG Disclosure Practices in Saudi Companies
Ahmed Almahuzi, Mahdi Alhamami
This study examines how digital transformation (DX) enhances ESG disclosure quality in Saudi listed companies, using PLS-SEM on survey data. Results show DX improves disclosure through advanced reporting systems, boosting investor confidenc…
Peer-reviewedJournalJurnal Indonesia Sosial Sains2026#ESGDOI
The Effect of Environmental, Social, and Governance (ESG) Disclosure and Intellectual Capital on the Financial Performance of Energy Sector Companies Listed on the Indonesian Stock Exchange (IDX) for the 2022–2024 Period
Nadiyah Kharisma Ataya, Henryanto Wijaya
This study examines the impact of ESG disclosure (GRI-based) and intellectual capital (VAIC) on ROA for 22 Indonesian energy sector firms (2022-2024). Results show ESG disclosure has a negative insignificant effect, while intellectual capit…
Peer-reviewedJournalInternational journal of research and innovation in social science2026#ESGDOI
Relationship Between Environmental and Social Accounting Practices on Risk Management among Non-Governmental Organizations in Kajiado County, Kenya
Lilian Mbatha, Dr. Dickson Kinyariro, Dennis Gitari
This study examines the relationship between environmental and social sustainability accounting and risk management among NGOs in Kenya. Quantitative and qualitative findings show that social sustainability accounting has a stronger positiv…
Peer-reviewedJournalInternational Journal for Research Publication and Seminars2026#ESGDOI
ESG Reporting, BRSR Compliance and Corporate Financial Performance in India: A Review of Recent Developments
Vinayak Mohan Gupta
This review examines recent developments in ESG reporting and BRSR compliance in India and their relationship with corporate financial performance. It finds that while the BRSR framework enhances disclosure quality, challenges remain for sm…
Peer-reviewedJournalAnnals of Financial Economics2026#ESGDOI
Modeling the Nonlinear Relationship between ESG Uncertainty and (Islamic) Green Finance
Syed Q.R.
This paper models the nonlinear relationship between ESG uncertainty and Islamic green finance, analyzing the impact of ESG factors on green finance markets.
Peer-reviewedJournalDiscover Sustainability2026#ESGDOI
Understanding the ESG-value creation link through EVA and MVA in emerging market firms in the pre-pandemic context
Doshi M.
This study examines the link between ESG performance and value creation using EVA and MVA in emerging market firms before the pandemic. It suggests that higher ESG scores are associated with improved economic and market value added, though …
Peer-reviewedJournalInternational Journal of Economics and Financial Issues2025#ESGDOI
Does Corporate Environmental Performance Influence Investors’ Share Ownership? Evidence from the FTSE/JSE Responsible Investment Index
Siwela W.
This study empirically examines whether corporate environmental performance influences investors' share ownership using the FTSE/JSE Responsible Investment Index. It tests if firms with better environmental ratings attract higher institutio…
