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.
PreprintJournal of Applied Economic Sciences (JAES)2025#ESGDOI
Driving Sustainability: Environmental, Social, and Governance Practices and Financial Implications in India’s Automotive Industry
Pincky AKTER, Jaba CHAKRABORTY, Razia NAGINA +1
This study examines the impact of ESG reporting on financial performance in the Indian automobile sector. Using panel data from all BSE-listed auto firms (2015-2023), it addresses endogeneity with fixed effects and lagged instruments. Findi…
Preprint2026#Carbon AccountingDOI
The Nexus Between Carbon Disclosure Quality and Financial Performance: Evidence from Listed Non-Financial Firms in Nigeria (2010-2024)
Yahaya, Onipe Adabenege
This study examines the relationship between carbon disclosure quality and financial performance for Nigerian listed non-financial firms from 2010-2024. Using panel data regression, it finds a significant positive effect of carbon disclosur…
PreprintNMIMS Management Review2025#ESGDOI
Do the Sustainability Metrics Curtail Managerial Opportunism? Evidence from an Emerging Market
Manu Abraham
This study examines the bidirectional relationship between ESG metrics and earnings management in 82 Indian firms (FY2018-2024). It finds that the Governance pillar is most effective in curbing managerial opportunism, while Environmental an…
PreprintExploresearch2026#Carbon AccountingDOI
Environmental Accounting Disclosures and Financial Performance: A Two-Year Comparative Study of Indian Firms
Aditi Khandelwal, Mamta Jain
This study analyzes environmental accounting disclosures and financial performance of top 50 Indian firms over 2022-2024. Net profit margin and ROA improved, but disclosure levels remained unchanged. The findings suggest that environmental …
PreprintMoneta : Journal of Economics and Finance2026#Carbon AccountingDOI
When Environmental Transparency Meets Profitability: The Impact of Carbon Emission Disclosure and Green Investment on Firm Value in Mining Companies
null Jihan Putri Syabila, Veronika Santi Paramita
This study examines the impact of carbon emission disclosure and green investment on firm value for Indonesian mining companies (2020-2024). It finds that green investment has no significant effect, while carbon emission disclosure negative…
Preprint🌍 GlobalProperty Management2026#ESGDOI
ESG disclosure and REITs financial performance: a disaggregated static panel analysis
Olumide Samson Ola, Mohd Lizam, Rotimi Boluwatife Abidoye +1
This study analyzes the impact of ESG disclosure dimensions on the financial performance of Malaysian REITs using a static panel approach. Environmental and governance disclosures significantly influence Tobin's Q, while social disclosures …
PreprintIndo-Fintech Intellectuals: Journal of Economics and Business2025#GreenwashingDOI
GREENWASHING PERUSAHAAN DI INDONESIA: STUDI LITERATUR PERIODE 2015–2025
Darlin Aulia
This literature review examines greenwashing practices among Indonesian companies from 2015 to 2025, focusing on accounting, sustainability reporting, and public policy. It finds that greenwashing often takes the form of symbolic, selective…
Preprint🌍 GlobalBusiness Strategy and the Environment2026#ESGDOI
Innovation‐Led Sustainability in the Agri‐Food Sector: Evidence From the Global Food and Beverage Industry
Alessandro Bernardo, Domizia Vescovo, Riccardo Censi +3
This study examines the relationship between environmental innovation and ESG scores in the global agri-food sector using panel data from 633 firms (2013-2023). It finds that environmental innovation enhances ESG scores, but green revenues …
Preprint🇪🇺 EuropeCrossref2025#ESGDOI
The Role of Strategic Communication in Enhancing Directors' Accountability
Archan Mitra, Ruma Roy
This paper examines how strategic communication by directors enhances ESG accountability under EU regulations like CSRD and ESRS. It analyzes case studies of EU firms to propose frameworks for avoiding greenwashing and aligning messaging wi…
PreprintNeraca2025#ESGDOI
PELAPORAN TERINTEGRASI OLEH BADAN USAHA MILIK NEGARA DI INDONESIA BERDASARKAN ANALISIS LONGITUDINAL
Asri Lutfiani, Musfirah Majid, Herna Rizaldi
This study uses longitudinal analysis (2020–2024) to examine factors affecting integrated reporting disclosure (IRD) among Indonesian state-owned enterprises (SOEs). It finds that third-party assurance and investor protection positively and…
PreprintAccount and Financial Management Journal2026#ESGDOI
Enhancing Sustainable Financial Reporting Quality in Emerging Markets: The Role of Professional Accounting Qualifications
Dr. Odutola,, Oluyemi, Adekunle, Dada, Surajudeen, Adeleke, Oluwabukola +1
This study examines how professional accounting qualifications affect the quality of sustainable financial reporting in Ogun State, Nigeria. Findings show generally low reporting quality but strong positive relationships between qualificati…
Preprint🌍 GlobalCrossref2025#ESGDOI
Aligning Sustainability Disclosure Standards with Trustworthy AI Governance
Anne-Marie Hubert, Nathalie De Marcellis-Warin, Tania Saba +1
This report examines the convergence between sustainability disclosure standards for financial markets and the need for trustworthy AI governance in the workplace. It explores using existing ESG indicators and ISO standards to address gaps …
PreprintCorporate Social Responsibility and Environmental Management2025#ESGDOI
Assessment of Environmental Disclosure Practices of Indian Corporate Sector Through Sustainable Development Goals
Meenakshi Kaparwan, Resham Goyal, R. C. Dangwal
This study proposes an Environmental Disclosure Index (EDI) based on UN SDGs to assess the disclosure practices of Indian Nifty 50 firms. Analyzing 150 reports over three years, they found an overall performance of 53.28%, with Infosys as t…
Preprint🇺🇸 USACrossref2026#AI × ESGDOI
From Digital Claims to Verifiable Outcomes: A Deployment-Oriented AI and IoT Disclosure Index Linked to Emissions Intensity and Safety Operations
Elham Jahanbakhsh
This study develops a deployment-oriented AI and IoT disclosure index (AIDI) from U.S. annual and sustainability reports (2018-2024) and tests its association with EPA GHG emissions intensity and workplace injury rates. Using fixed-effects …
Preprint🇪🇺 Europe2025#ESGDOI
Sustainable finance & ESG
Lagos, Aristoklis
This thesis reviews sustainable finance and ESG frameworks, analyzing EU regulations such as CSRD and SFDR. It includes an empirical study on ESG and corporate risk in US energy and tech sectors, bridging theory and practice for sustainable…
Preprint🇺🇸 USAJournal of Governmental & Nonprofit Accounting2026#ESGDOI
Community Garden Disclosures and Municipal Bond Interest Costs: A Study of New England States
Jacqueline Jamsheed, Linda Ragland
This study examines whether municipal ESG disclosures, specifically support for community gardens, are associated with lower bond interest costs. Analyzing New England municipalities, it finds a negative correlation between disclosing such …
PreprintInternational Journal of Research in Commerce and Management Studies2026#ESGDOI
SUSTAINABLE BANKING MODELS: LESSONS FOR INDIAN BANKS FROM GLOBAL BEST PRACTICES
Shilpa Laxman Chabukswar, Kishor Shankar Nikam
This paper analyzes global sustainable banking models, focusing on ESG integration, green lending, and sustainability reporting. It finds that Indian banks lag behind international best practices and recommends comprehensive sustainability …
Preprint🇺🇸 USACrossref2026#ESGDOI
How Companies Communicate Social Responsibility, Impact, and Purpose: Evidence from Top S&P 500 Companies' Communications
Sifan Xu, Katie Haejung Kim, Bugil Chang
This study examines how top S&P 500 companies frame social responsibility, impact, and purpose in non-financial reports using semantic network analysis of 122 reports. It finds that purpose anchors values, impact emphasizes outcomes, and re…
Preprint🇪🇺 Europe2026#GreenwashingDOI
An examination of the relationship between long-term CSR commitment and greenwashing
Papadopoulos, Ioannis
This thesis examines the relationship between long-term CSR commitment and greenwashing, focusing on the moderating role of corporate governance (board function, structure, compensation). Using an unbalanced panel of EU firms in environment…
Preprint2026#ESGDOI
DAMPAK GREEN FINANCE DAN FAKTOR- FAKTOR KEBERLANJUTAN TERHADAP KINERJA KEUANGAN PERUSAHAAN: SYSTEMATIC LITERATURE REVIEW
Marcello, Antony, Septianus, Andre, Rimi Gusliana, Mais
This systematic literature review of 28 SINTA-accredited articles examines the mixed relationship between green finance (CSR, green accounting, ESG) and corporate financial performance. It identifies positive effects via efficiency and repu…