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-reviewed🌍 GlobalJournalJournal of economics, finance and management studies2026#ESGDOI
The Impact of Environmental, Social, And Governance (ESG) Disclosure on the Financial Performance of Companies Listed in the ESG Index on the Indonesia Stock Exchange
Putri Zahra Kirana, I. Awwaliyah, Ana Mufidah
This study analyzes the effect of ESG disclosure (Environmental, Social, Governance) on financial performance (ROA, ROE) for companies listed in the IDXESG index on the Indonesia Stock Exchange from 2019 to 2023. Results show that Environme…
Peer-reviewedJournalZenodo (CERN European Organization for Nuclear Research)2026#ESGDOI
Financing the Green Transition: The Role of ESG Analytics in Securing Economic Stability for a Viksit Bharat @2047
C. Sharmila Rao, Aryan Arora, Siya Gherwal, Murad Ul Mustakeem, Yug Sanghvi
This study analyzes the impact of ESG framework adoption on financial performance (ROA, market volatility) using data from Indian Nifty 50 companies (2020-2025). It finds a statistically significant positive relationship between robust envi…
Peer-reviewedJournalAsian Journal of Economics Business and Accounting2026#ESGDOI
Determinants of Environmental, Social and Governance (ESG) Disclosure and Its Effects on Financial Performance: Evidence from Agroindustry and Environmentally Sensitive Firms in Indonesia
Ririn Irmadariyani, Yosefa Sayekti, I. Purnamawati +1
This study examines determinants of ESG disclosure and its impact on financial performance in Indonesian agroindustry and high-pollution sectors. ESG disclosure positively and significantly affects ROA, especially in high-pollution firms. F…
Peer-reviewedJournalZenodo (CERN European Organization for Nuclear Research)2026#Energy TransitionDOI
From Policy to Pavement: Governance, Finance, and Equity in Abuja's Green Transport Transition
Mohammed Abubakar Adeyemi & Prof. Zubairul Islam
This paper analyzes the green transport transition in Abuja, Nigeria, focusing on governance, finance, and equity. It highlights the gap between policy and implementation, offering insights into challenges for urban transport decarbonizatio…
Peer-reviewedJournalInternational Journal of Islamic Economics and Finance (IJIEF)2026#Climate FinanceDOI
Financing the Green Transition: Macroeconomic and Commodity Determinants of Green Sukuk Performance in Indonesia
Susilo Nur Aji Cokro Darsono, Nadia Dhika Sastiakana, Saizal Pinjaman +3
This study examines macroeconomic and commodity determinants of Green Sukuk performance in Indonesia using VECM from Jan 2020 to Dec 2024. Results show long-term effects of inflation, exchange rate, BI rate, and gold prices, but not oil pri…
Peer-reviewed🌍 GlobalJournalEconomic Change and Restructuring2026#ESGDOI
How does ESG disclosure reduce income smoothing in banks? Cross-country evidence
Anh‐Tuan Doan, Vu-Hao Doan
Using cross-country bank data, this paper examines whether ESG disclosure reduces income smoothing. Findings indicate that stronger ESG disclosure is associated with lower income smoothing, suggesting enhanced transparency and reduced earni…
Peer-reviewedJournalFrontiers in Sustainability2026#BiodiversityDOI
From biodiversity to ESG: evaluating disclosure approaches of companies operating in Indonesia
Maheshika Senanayake, Fajar Kristanto Gautama Putra, R. P. Gregory +3
This study compares biodiversity and ESG disclosure practices of Indonesian and Korean companies in Indonesia. While sustainability reporting increased significantly, only 7% treated biodiversity as material and 27% aligned with GRI 304. Ko…
Peer-reviewed🌍 GlobalJournalZenodo (CERN European Organization for Nuclear Research)2026#ESGDOI
Network State Environmental, Social, and Governance Framework (NS-ESG): A Composite Sustainability Reporting Standard for Digitally-Native Communities Operating Across Sovereign Jurisdictions
Kate M Grey
This paper proposes NS-ESG, the first composite sustainability reporting standard for digitally-native network states. It addresses five structural gaps in existing ESG frameworks (legal-form, cross-jurisdictional, protocol emissions alloca…
Peer-reviewed🌍 GlobalJournalInternational Journal of Education, Business and Economics Research2026#ESGDOI
THE IMPACT OF ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) DISCLOSURE ON THE FINANCIAL PERFORMANCE OF COMMERCIAL BANKS: EMPIRICAL EVIDENCE IN ASEAN+3
Nguyen Minh Hieu, Luong Dac Duc, Nguyen Tra Giang +2
This study empirically examines the impact of ESG disclosure on the financial performance (ROA, ROE) of commercial banks in the ASEAN+3 region from 2015 to 2024. Using a self-constructed ESG disclosure index based on GRI standards and Bayes…
Peer-reviewed🌍 GlobalJournalJEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)2026#ESGDOI
Pengaruh Environmental, Social And Governance (Esg) Disclosure dan Firm Size Terhadap Kinerja Perusahaan (Studi pada Perusahaan Sektor Energi yang Terdaftar di BEI Periode 2021-2024)
Desti Faradila, M. Sidik, Sri Astuti
This study analyzes the impact of ESG disclosure and firm size on the performance (Tobin's Q) of 24 energy sector companies listed on the Indonesia Stock Exchange from 2021 to 2024. Using panel data regression, it finds that social disclosu…
Peer-reviewed🇺🇸 USAJournalLibra2026#AI × ESGDOI
Leveraging LLMs for Enhanced Sustainability Reporting: An Application for Analyzing, Comparing, and Visualizing ESG Reports; Automated Interpretation and the Politics of Transparency: How LLM-Generated Summaries Shape the Meaning and Accountability of ESG Disclosures
Fiona Magee
This paper develops a web application using LLMs to automatically summarize, analyze, and compare ESG reports. It enables stakeholders to reduce manual review effort, identify trends, and benchmark against peers. The prototype demonstrates …
Peer-reviewedJournalFrontiers in Sustainability2026#AI × ESGDOI
The role of artificial intelligence in shaping ESG disclosure evidence from listed companies in Saudi Arabia
Amani Ebnaoof
This study examines the relationship between AI adoption and ESG disclosure among Saudi-listed non-financial firms from 2020-2024. Using fixed-effects regression on 130 firms, it finds that AI adoption significantly improves ESG disclosure …
Peer-reviewedJournalInternational Journal of Analysis and Applications2026#ESGDOI
Accounting Conservatism and ESG Disclosure: Empirical Research in Vietnamese Listed Firms
Ngoc Pham Thi Bich, Trong Vu Quang, Giang Nguyen Minh +1
This study examines the impact of accounting conservatism on ESG disclosure levels among Vietnamese listed non-financial firms. Using a panel dataset of 1,116 firm-year observations from 2018 to 2024, it finds that firms with higher account…
Peer-reviewedJournalSocial Science Research Network2026#GreenwashingDOI
Disentangling Greenwashing from Authentic Environmental Performance: A Double Machine Learning Approach to Corporate Sustainability Disclosure
M. Pinarci
This paper proposes a causal inference framework combining BERT and Double Machine Learning to detect greenwashing in corporate sustainability reports. Using synthetic panel data, it identifies approximately 6.5% of high-disclosing firms as…
Peer-reviewedJournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
Green
AI
Adoption and
ESG
Disclosure Quality: The Role of Audit Committee Gender Diversity
F. Rauf
This study examines the impact of Green AI adoption on ESG disclosure quality, focusing on the moderating role of audit committee gender diversity. Using a dynamic capabilities perspective, it finds that Green AI improves disclosure quality…
Peer-reviewedJournalJournal of Hunan University Natural Sciences2026#ESGDOI
ESG DISCLOSURE, CORPORATE GOVERNANCE, AND FIRM VALUE: EVIDENCE FROM LISTED COMPANIES
M. Awaluddin
This study examines the impact of ESG disclosure and corporate governance on firm value for listed companies. Using panel data, it finds that ESG disclosure positively affects firm value (Tobin's Q), and that governance quality strengthens …
Peer-reviewed🌍 GlobalJournalIndonesian Journal of Sustainability Accounting and Management2026#ESGDOI
Determinants of Sustainability Disclosure: A Comparative Panel Analysis of Emerging and World Markets
Ibrahim Sakin, Z. Turk
This study analyzes determinants of sustainability disclosure using a panel of 85 DJSI-listed firms from emerging and world markets (2016-2022). It finds that in emerging markets, governance mechanisms have limited explanatory power, while …
Peer-reviewedJournalOwner2026#ESGDOI
Peran Sustainability Reporting dalam Hubungan Profitabilitas dengan Nilai Perusahaan Sektor Consumer Non-Cyclical
Virginia Yuli Pratama, J. Prasetio
This study examines the moderating role of sustainability reporting on the relationship between profitability and firm value in the Indonesian consumer non-cyclical sector. Using 68 observations from 2022-2024, hierarchical regression analy…
Peer-reviewedCNJournalBusiness Strategy and the Environment2026#ESGDOI
CEO Risk Orientation and Environmental Sustainability Disclosure: Managerial Discretion, Institutional Constraints, and Strategic Transparency
Muhammad Jameel Hussain, R. Zahid, Yang Qian +1
This study examines how CEO risk orientation affects environmental sustainability disclosure using 37,779 firm-year observations of Chinese listed firms from 2009-2023. Risk-averse CEOs disclose less environmental information, and greater d…
Peer-reviewed🌍 GlobalJournalJournal of Accounting in Emerging Economies2026#Disclosure InfrastructureDOI
Russia's politically motivated foreign ownership and its impact on sustainability disclosure
Erekle Pirveli, T. Uman, V. Partsvaniya
Analyzes how politically motivated Russian foreign ownership affects sustainability disclosure in Georgia, using CSRD/ESRS benchmarks. Russian-owned firms disclose less, especially on social and governance dimensions, while environmental di…