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.

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Topic: #ESG (clear)

Showing 141–160 of 2103 papers

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…

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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…

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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, …

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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…

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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…

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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,…

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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…

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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…

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