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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Showing 18841–18860 of 20256 papers

Preprint🇪🇺 Europe2025#ESGDOI

Parental leave under scrutiny: is there substance over form?

Brescia, Valerio

This study analyzes parental leave disclosures in sustainability reports of Italian listed companies between 2017 and 2024. While disclosure has increased, significant gaps remain in depth and comparability, limiting substantive accountabil…

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PreprintSCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business2025#ESGDOI

Pengaruh ESG dan Konservatisme Akuntansi terhadap Efisiensi Investasi

Afril Yani Rompas, Sutandijo Sutandijo

This study examines the impact of ESG practices and accounting conservatism on investment efficiency using data from ESG Leaders firms on the Indonesia Stock Exchange (2019-2023). Panel regression reveals that while ESG alone does not signi…

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PreprintJurnal Ekonomi dan Bisnis Islam (Journal of Islamic Economics and Business)2025#ESGDOI

DOES ESG VALUE HAVE AN IMPACT ON A FIRM’S VALUE? LESSON LEARNED FROM INDONESIA

Lusiana Handayani, Clarashinta Canggih, Basyirah Ainun +1

This study examines the impact of ESG disclosure integrated with Islamic screening on firm value, using companies listed on the Indonesia Sharia Stock Index (ISSI). Using pooled OLS with random effects, it finds that ESG scores significantl…

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PreprintInternational Journal of Integrated Science and Technology2025#ESGDOI

The Role of Green Strategy in Moderating the Relationship between Board Diversity, Corporate Activities, and Green Commitment to Sustainability Report Disclosure

null Yenny Hirmaleny, null Endang Ruhiyat, null Sugiyanto

This study examines how board diversity, corporate activities, and green commitment affect sustainability report disclosure, with green strategy as a moderator, using Indonesian SRI KEHATI Index firms (2019–2023). Results show only green co…

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PreprintArchives of Business Research2025#ESGDOI

The Effect of Environmental, Social and Governance Reporting on Firms' Financial Performance: Evidence from Listed Banks on the Ghana Stock Exchange

Ayotunde Qudus Saka, Ohene Selorm, Taiwo Oluwatobi Saka

This study examines the impact of ESG reporting on financial performance of commercial banks in Ghana. Using panel regression on data from 2009-2020, it finds that ESG reporting has a significant positive effect on ROA and ROE, but an insig…

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PreprintCrossref2025#ESGDOI

Bridging Compliance and Sustainability

Surbhi Srivastava, Shanu Singh

India's Companies Act 2013 mandates ESG transparency, paving the way for Integrated Reporting (IR). This study argues IR is more holistic than mandatory BRSR and aligns with SDGs, offering insights for policymakers and regulators to promote…

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PreprintJournal Integration of Management Studies2025#Disclosure InfrastructureDOI

Towards Sustainable Accountability And Transparency In Public Sector: Case Study of Pusat Investasi Pemerintah With GRI Standards

Dini Salamah, Melia Famiola, Muhammad Yusuf

This study investigates the readiness of Pusat Investasi Pemerintah (PIP), a public investment agency under Indonesia's Ministry of Finance, to adopt ESG reporting aligned with GRI Universal Standards 2021. Using gap analysis on 30 GRI 2 me…

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🌍 GlobalJournalCambridge University Press eBooks2026#OtherDOI

Building Capacity for Public Engagement on Solar Geoengineering

Sikina Jinnah, Zachary Dove, Shuchi Talati +3

This Element presents a briefing book and methods toolkit to build capacity for public engagement on solar geoengineering (SG). It introduces three methods: capacity building workshops, participatory Technology Assessment, and Deliberative …

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PreprintMARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES2025#ESGDOI

Integrated Report Disclosure in ESG Index Companies on the Indonesia Stock Exchange: Its Impact on the Cost of Equity Capital

Selvi Regita Cahyani, Ika Permatasari

This study examines the effect of Integrated Report disclosure on the cost of equity capital for companies listed on the Indonesia Stock Exchange's ESG index. Using multiple linear regression, it finds a positive relationship, suggesting th…

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