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-reviewedJournalProfit : Jurnal Kajian Ekonomi dan Perbankan Syariah2026#ESGDOI
THE IMPACT OF ESG DISCLOSURE AND LEVERAGE ON COST OF DEBT WITH AUDIT QUALITY AS A MODERATING VARIABLE IN ENERGY SECTOR COMPANIES IN THE 2022-2025 PERIOD
Anugrah Rizky Putra, Yuliati Yuliati
Using panel data from 25 Indonesian energy companies (2022–2025), this study finds that ESG disclosure significantly reduces the cost of debt, but high audit quality weakens this effect. Leverage shows no significant impact. The findings hi…
Peer-reviewed🌍 GlobalJournalInternational Journal of Accounting, Management and Economic Review2026#ESGDOI
THE IMPACT OF SUSTAINABILITY REPORTING ON A COMPANY'S FINANCIAL PERFORMANCE: EVIDENCE FROM DANGOTE CEMENT PLC
Damul Mikat Bulus, Lukman Jimoh Rahim, Folorunsho Florence +2
This study examines the impact of GRI4-based sustainability reporting on financial performance (ROA, ROE, EPS) using data from Dangote Cement Plc in Nigeria. Regression results show positive effects, with social disclosure having the strong…
Peer-reviewed🌍 GlobalJournalJournal of Studies in Academic, Humanities, Research, and Innovation2026#ESGDOI
Cryptocurrency And Environmental Sustainability: A Narrative Review From A Financial Management Perspective
M. Taufik, Muhammad Rijal, Alim Rahmat
This narrative review examines Bitcoin's environmental footprint from a financial management perspective, highlighting its annual energy use of 130-175 TWh and over 90 MtCO2 emissions. It emphasizes how ESG risks, disclosure regulations, an…
Peer-reviewed🇺🇸 USAJournalJournal of Risk and Financial Management2026#ESGDOI
The Effects of Green Innovation on Stock Liquidity: Evidence from US Companies
Xinze Qian, Haizhi Wang, Yiqiao Xu +1
This study investigates whether green innovation (GI) enhances stock liquidity by mitigating information asymmetry, using a panel of 4,752 U.S. listed firms from 2010 to 2024. GI is associated with significantly higher liquidity, especially…
Peer-reviewed🇺🇸 USAJournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
Climate Governance as a Buffer Against
ESG
Controversies: Implications for Firm Performance
Hussain Muhammad, Muhammad Farooq
This study examines whether climate governance buffers firm performance from ESG controversies. Using US-listed nonfinancial firms, dynamic regression models show that ESG controversies negatively affect performance, while climate governanc…
Peer-reviewedJournalFuture Business Journal2026#ESGDOI
The impact of climate change factors on ESG performance in Egypt
Prof. Dr. Hayam Wahba, R. Abourayia
This study analyzes the impact of climate change factors on ESG performance in Egypt. It examines how climate risk is reflected in corporate sustainability assessments.
Peer-reviewed🌍 GlobalJournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
A Meta‐Analytic Review of Board Characteristics and Carbon Emission Disclosure: The Moderating Effect of Contextual Factors
Mohamed Hegazy, Diego Prior, Mahmoud Zarea
This meta-analysis of 66 studies (140 effect sizes, 2010-2024) examines how board characteristics influence corporate carbon emission disclosure. Environmental committees and gender diversity emerge as the strongest predictors, followed by …
Peer-reviewed🌍 GlobalJournalRisks2026#ESGDOI
Board Governance as a Risk Management Tool: Insights from Carbon Emission Disclosure in ASEAN Firms
Sad Abu Alim, Marwan Mansour
This study examines how internal board governance influences carbon emission disclosure (CED) in ASEAN firms. Using panel data from 175 listed firms across six ASEAN countries (2014–2021), the authors develop a composite Board Effectiveness…
Peer-reviewedJournalInternational Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)2026#ESGDOI
THE EFFECT OF GREEN ACCOUNTING, GREEN INTELLECTUAL CAPITAL, CARBON EMISSION DISCLOSURE, AND TAX RISK ON FIRM VALUE
Anindia Vegi Aurora, Imas Kismanah
This study analyzes the effect of green accounting, green intellectual capital, carbon emission disclosure, and tax risk on firm value for manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. Using panel data …
Peer-reviewed🇪🇺 EuropeJournalCONECT. International Scientific Conference of Environmental and Climate Technologies2026#ESGDOI
Beyond Environmental LCA: Integrating Worker Social Risk into the Sustainability Assessment of Construction Materials
Davide De Vito, Irene Mazzei, Elisabetta Palumbo
This paper proposes a methodological framework to integrate worker safety and social risk indicators into Environmental Life Cycle Assessment (E-LCA) for construction materials. Starting from EU Ecolabel criteria, the authors couple E-LCA w…
Peer-reviewedJournalInternational Journal of Accounting, Management and Economic Review2026#ESGDOI
DO FIRM CHARACTERISTICS SHAPE ESG DISCLOSURE? INSIGHTS FROM NIGERIA'S LISTED MANUFACTURING COMPANIES
Olajide Taiwo, Laka Daniel Temitope, Laka Unenwojo Folaolurin +1
This study examines the effect of firm characteristics (profitability, board size, firm age) on ESG disclosure components among 20 listed Nigerian manufacturing firms (2014-2023, 200 firm-years). Panel regression reveals that firm age signi…
Peer-reviewedJournalSustainability2026#ESGDOI
ESG Disclosure and Firm Value in Saudi Arabia: Evidence from Tadawul Listed Companies Using Dynamic GMM
Fateh Belouadah, Hassan Ali Alqahtani, Howaida Mohamed Fadol Mohamed +3
This study examines the impact of ESG disclosure on firm value among 67 non-financial Saudi listed firms using dynamic GMM. ESG disclosure positively affects Tobin's Q, while leverage has a negative effect. Board independence moderates the …
Peer-reviewedJournalZenodo (CERN European Organization for Nuclear Research)2026#ESGDOI
A Review of ESG Reporting Practices in Indian REITs
Neha Wankhede, Dr. Namrata Deshmukh
This review examines ESG reporting practices in Indian REITs, analyzing disclosures from major REITs. It finds that while firm-level governance improves consistency, lack of REIT-specific standards hinders comparability. Stronger regulation…
Peer-reviewedJournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
Green Innovation Capability and Firm Value: The Moderating Role of <scp>ESG</scp> Rating and Energy Transition in <scp>ASEAN</scp> Countries
Tho Hoang Nguyen, Loi Huynh, Nha Minh Nguyen
This study examines the impact of green innovation capability (GIC) and ESG ratings (ESGR) on firm value (FV) in ASEAN-6 countries, with energy transition (ETR) as a moderator. Using GMM on 14,030 firm-year observations (2020-2024), it find…
Peer-reviewedJournalEngineering Technology & Applied Science Research2026#ESGDOI
ESG Practices and CO₂ Emissions Intensity in Malaysia’s Listed Energy Firms: Evidence from Firm-Level Panel Data
Rozilah Shabor Rameli, Ahmad Shahrul Nizam Isha, Paras Behrani
This study examines the relationship between ESG practices and CO₂ emissions intensity in Malaysia's listed energy firms using panel data from 2018-2024. Pooled OLS regressions reveal a negative association, with the environmental pillar mo…
Peer-reviewedJournalJournal of European Economic History2026#ESGDOI
Financialization of Sustainability and Shadow Capitalism: ESG Signaling, Regulatory Arbitrage, and Corporate Legitimacy in the Post-BEPS Global Tax Era
(著者不明)
This paper critically examines how the integration of ESG into financial markets transforms sustainability into a strategic financial asset, analyzing firms' use of ESG signaling for reputational management alongside aggressive tax planning…
Peer-reviewedJournalSAM Advanced Management Journal2026#ESGDOI
The evolving landscape of intellectual capital and sustainable finance practices and their role in enhancing dynamic financial performance
Risna Wijayanti, T. A. Masron, Zelfi Nur Azizah +2
This study examines the relationship between intellectual capital (IC) and sustainable finance (SF) and maps their influence on dynamic financial performance (DFP). A bibliometric analysis of 532 Scopus articles (2015–2024) identifies publi…
Peer-reviewedJournalJournal of Risk and Financial Management2026#ESGDOI
Innovation, Green Management, and Value Creation in Indonesian Healthcare: The Mediating Role of Business Sustainability
Wiwik Utami, Erna Setiany, Rieke Pernamasari +1
This study examines the impact of intellectual capital (VAIC), ESG scores, and carbon emission disclosure (CEDI) on firm value (MVA) in Indonesian healthcare firms. Results show only VAIC has a significant positive effect, while ESG and CED…
Peer-reviewed🇪🇺 EuropeJournalFrontiers in Sustainability2026#ESGDOI
Work-related stress as a material ESG issue: a single-company case study on psychosocial risk, organizational health and business impact
P. Catalfo, Daniele Virgillito, C. Ledda
This case study of an Italian manufacturing and technical services firm examines integrating psychosocial risk (work-related stress) into ESG reporting. It proposes the Stress-ESG Business Impact Framework, linking organizational health ind…
Peer-reviewedJournalRussian Management Journal2026#ESGDOI
Characteristics of independent directors affecting ESG disclosure by Russian public companies
K. A. Popov, Ekaterina A. Pischikova
This study analyzes panel data from 56 large Russian non-financial public companies to assess the impact of independent director characteristics on voluntary ESG disclosure. It finds that female independent directors and foreign independent…
