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.
Peer-reviewedJournalMeditari Accountancy Research2023#ESGDOI
Environmental, social and governance (ESG) disclosure and firm performance: does national culture matter?
Wasiuzzaman S.
This study examines how national culture moderates the relationship between ESG disclosure and firm performance, offering implications for investors and regulators in cross-country settings.
Peer-reviewedJournalInternational Review of Financial Analysis2026#ESGDOI
The impact of spillover effect from business groups on ESG rating disagreement
Liu X.
This study empirically examines how spillover effects within business groups influence ESG rating disagreement. By clarifying how information sharing and reputation contagion among group firms affect analyst assessments, it offers implicati…
Peer-reviewedJournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
Environmental, Social and Governance Disclosures at the Intersection of Micro and Macro Factors: Evidence From Emerging and Developed Markets
Garip O.
This paper examines how micro-level firm characteristics and macro-level institutional factors jointly shape ESG disclosure practices across emerging and developed markets. It provides comparative evidence on the determinants of disclosure …
Peer-reviewedJournalJournal of Nusantara Economy2026#ESGDOI
Same Issuer, Different Lenses: Divergence between Sharia Screening, Conventional ESG, and Maqasid -Based Islamic ESG in Indonesian Listed Companies
Lilis Renfiana, Misnen Ardiansyah, Alexander Thomaas Reed
This study empirically shows that Sharia screening, conventional ESG, and Maqasid-based Islamic ESG produce divergent assessments for the same 33 Indonesian issuers in the Jakarta Islamic Index 70. Despite a strong positive correlation betw…
Peer-reviewed🇪🇺 EuropeJournalWSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS2026#ESGDOI
The Impact of Sustainable Development Goals at the National Level Case Study (2022-2023): Examination of the Corporate Social Responsibility Reports of the Eight Largest Companies in Greece
Vasilis Menexes-Eemvraizoglou, Dorothea Kasiteropoulou
This study analyzes the sustainability reports of eight major Greek companies for 2022, using GRI guidelines, to assess their alignment with Sustainable Development Goals. It finds satisfactory integration of management principles but ident…
Peer-reviewed🇨🇳 ChinaJournalThunderbird International Business Review2026#ESGDOI
How Do Gender‐Diverse Boards Strengthen Sustainability Compensation Incentives? Evidence on the Moderating Role of Internal Audit and <scp>GRI</scp> Reporting
Muhammad Mubeen, Saira Arshad, Hafiz Muhammad Arslan +1
This study examines whether gender-diverse boards are associated with stronger sustainability compensation incentives, and whether internal audit and GRI reporting moderate this link. Using a global 2012-2023 firm panel with fixed effects, …
Peer-reviewedJournalJurnal Ragam Pengabdian2026#ESGDOI
The Effect of ESG Disclosure, Green Investment, and Board Gender Diversity on Corporate Reputation
Muhammad Razaq, Lela Nurlaela Wati
Using 2018–2024 data from 68 Indonesian manufacturing firms, this study applies binary logistic regression to examine how ESG disclosure, green investment, and board gender diversity affect corporate reputation. It finds positive significan…
Peer-reviewed🌍 GlobalJournalHumanities and Social Sciences Communications2026#ESGDOI
How does ESG shape corporate green innovation? A comprehensive review based on bibliometric and systematic literature analysis
Yuhang Yang, Alexios Kythreotis
This review uses bibliometric analysis (CiteSpace) and systematic literature review of 792 WoS articles (2008-2024.10) to map ESG-green innovation research. It reveals rapid growth, core themes (sustainability, CSR, firm performance), and a…
Peer-reviewedJournalIlomata International Journal of Tax and Accounting2026#ESGDOI
Profitability and Firm Value in the Perspective of Signaling Theory and Stakeholder Theory: The Moderating Role of Sustainability Reporting
Revi Candra, Nurul Nazifah, Gampito +2
This study analyzes how profitability affects firm value in Indonesian plantation companies listed on the IDX (2021–2023) and whether sustainability reporting moderates this relationship. Using moderated regression on 11 firms, it finds neg…
Peer-reviewed🌍 GlobalJournalInternational journal of research and innovation in social science2026#ESGDOI
Social Impact in Sustainable Finance: A Critical Review of Ethical Issues and Social Sustainability Challenges in the Malaysian Palm Oil Industry
Najihah Abdul Rahim, Joeaiza Juhari, Norhaidah Ahmad +3
This paper critically reviews social sustainability challenges in the Malaysian palm oil industry, focusing on labor welfare, migrant worker management, stakeholder engagement, ESG reporting transparency, and the tension between profit maxi…
Peer-reviewedJournalEdelweiss Applied Science and Technology2026#ESGDOI
The nexus between corporate sustainability initiatives and audit opinion formulation: Elucidating the mediating function of financial reporting quality
Martinus Budiantara, Mulyanto Nugroho, Maria Yovita R Pandin
This study examines how sustainability reporting, carbon emission disclosures, and sustainability performance affect audit opinions among 67 Indonesian energy firms (2022-2024), with financial reporting quality as a mediator. Using PLS-SEM,…
Peer-reviewed🇨🇳 ChinaJournalBusiness Strategy and the Environment2026#ESGDOI
Does Corporate Digital Governance Influence Corporate Sustainability Reporting Transparency? Evidence From Ghana
Yuxuan Du, Maalisuo Bismark Sakpiti, Inusah Sulemana
This study examines the influence of corporate digital governance on sustainability reporting transparency in Ghana, finding a significant positive relationship mediated by digital technologies and moderated by external assurance. The resea…
Peer-reviewed🇺🇸 USAJournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
Sustainability Reporting in the Nigerian Banking Sector: An Institutional Theory Perspective
Michael Opara, Caroline Hartmann, Chu Chen +1
This study examines how sustainability reporting in the Nigerian banking sector evolved after the Central Bank of Nigeria's Nigerian Sustainable Banking Principles (NSBP) framework. Analyzing reports of 12 banks across five years, it finds …
Peer-reviewedJournalSouth Florida Journal of Development2026#ESGDOI
How institutional configurations shape ESG disclosure and green energy transition: evidence from East Asia
Li Zhuo
This study examines ESG disclosure and green energy transition in East Asia from a comparative institutional perspective. It identifies two key dimensions: regulatory coerciveness and market-driven disclosure quality. Comparing China, Japan…
DatasetZenodo (CERN European Organization for Nuclear Research)2026#ESGDOI
Data-Driven Analysis of ESG Disclosure, Assurance Quality, and Investor Protection in ASEAN Firms
Sarah Aleigra Yuarrakhma, Eduard Ary Binsar Naibaho, Wijaya Triwacananingrum +2
This paper uses a data-driven approach to analyze the relationship between ESG disclosure, assurance quality, and investor protection in ASEAN firms. It suggests that higher assurance quality enhances investor protection through more reliab…
Peer-reviewedJournalJurnal Ilmiah Manajemen Kesatuan2026#ESGDOI
The Effect of Green Banking and Risk Management on Profitability with ESG Disclosure as a Moderation
Wirawan Widjanarko, Wastam Wahyu Hidayat, Yoseph Anastasius Didik Cahyanto
This study examines the impact of green banking, risk management, and ESG disclosure on bank profitability in Indonesia (2023-2025). Multiple regression shows green banking and ESG disclosure have positive effects, while non-performing loan…
Peer-reviewed🇨🇳 ChinaJournalChinese Economy2026#ESGDOI
ESG Disclosure, ESG Performance, and Outward Foreign Direct Investment: Evidence from Chinese Listed Firms
Huanyin Guo, Xiaojuan Wang, 郑海娜
This study examines the link between ESG disclosure and outward foreign direct investment (OFDI) using a sample of Chinese A-share listed firms. The authors construct a firm-level disclosure rate from the ChinaBond ESG database and find tha…
Preprint🌍 GlobalResearch Square2026#ESGDOI
ESG and the Green Economy in Emerging Markets: A Systematic Review of Mechanisms, Dynamics, and Drivers for SDG Acceleration
Setyawan AI, Wahid M, Rakinaung MR +7
This systematic review examines how ESG criteria and green economy transitions drive SDG acceleration in emerging markets. Synthesizing 11 studies, it identifies six key mechanisms: (1) green finance and renewable energy improving human dev…
Peer-reviewedJournalPacific Rim Property Research Journal2024#ESG
ASSESSING THE IMPLEMENTATION OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) BY SOUTHEAST ASIAN LISTED PROPERTY COMPANIES
Jamaludin A.F.
This paper assesses the implementation of ESG practices by listed property companies in Southeast Asia. It analyzes the ESG engagement of firms, highlighting regional challenges and progress. The findings contribute to understanding sustain…
Peer-reviewedJournalFrontiers in Environmental Science2021#ESGDOI
Time for Science-Based National Targets for Environmental Sustainability: An Assessment of Existing Metrics and the ESGAP Framework
Usubiaga-Liaño A.
This paper discusses the need for science-based national targets for environmental sustainability, assessing existing metrics and the ESGAP framework. It advocates for comprehensive evaluation beyond climate change.