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-reviewedJournalThe Economic Discourse2026#ESGDOI
COMPETITIVE ADVANTAGES OF ENTERPRISES BASED ON SUSTAINABLE BUSINESS PRACTICES
A. Zerkal, O. Krainik, Mykyta Sharov
This paper systematically analyzes how sustainable business practices create competitive advantages for enterprises. It demonstrates that integrating ESG responsibility with digital tools for monitoring and reporting reduces risks, improves…
Peer-reviewedJournalInternational Journal of Creative and Open Research in Engineering and Management2026#ESGDOI
Challenges Faced by Green Entrepreneurs in Building Sustainable Ventures: An Analytical Study of Financing Barriers, Market Access, Policy Support, and Sustainable Innovation
Swapnamol P.S Swapnamol P.S, Dr. S Vijayalakshmi Dr. S Vijayalakshmi
This paper investigates barriers faced by green entrepreneurs, including financing, market access, policy support, and sustainable innovation capability. Using survey data and regression analysis, it finds that market access barriers negati…
Peer-reviewed🇪🇺 EuropeJournalReview of Accounting and Finance2026#ESGDOI
Capital providers’ effects on the ESG performance scores of European industrial firms: frequentist and Bayesian approaches
Joachim Rojahn, Florian Zechser
This study examines the effects of external capital providers (largest shareholders and debtholders) on ESG performance scores for 135 European industrial firms using both frequentist and Bayesian approaches. Findings show ownership concent…
Peer-reviewedJournalValue Added : Majalah Ekonomi dan Bisnis2026#ESGDOI
Sustainability Performance and Corporate Cost of Debt: The Role of ESG Scores and Capital Structure Moderation Evidence from the SRI-KEHATI Index
Nur Hayati, M. Wardhana, Refika Anjani Putri
This study examines the relationship between ESG performance and cost of debt for 35 Indonesian firms listed on the SRI-KEHATI Index from 2020–2024 using PLS-SEM. Findings show a significant negative effect of ESG scores on borrowing costs,…
Peer-reviewedJournalZenodo (CERN European Organization for Nuclear Research)2026#ESGDOI
IMPROVEMENT OF COST ACCOUNTING AND ECONOMIC ANALYSIS IN THE FISHERY INDUSTRY: PRIORITY DIRECTIONS FOR THE ADAPTATION OF IFRS, ECONOMETRIC MODELING, AND ESG REPORTING FOR FISHERY CLUSTERS IN UZBEKISTAN
Shodiev Aslam Rakhmatilloevich, Alikulov Abdumumin Ismatovich
This paper proposes a comprehensive approach to improving cost accounting and economic analysis in fishery clusters in Uzbekistan. It develops methodological foundations for adapting IFRS (IAS 41, IFRS 8, IFRS 13) to national practice, a co…
Peer-reviewedJournalZenodo (CERN European Organization for Nuclear Research)2026#ESGDOI
IMPROVEMENT OF COST ACCOUNTING AND ECONOMIC ANALYSIS IN THE FISHERY INDUSTRY: PRIORITY DIRECTIONS FOR THE ADAPTATION OF IFRS, ECONOMETRIC MODELING, AND ESG REPORTING FOR FISHERY CLUSTERS IN UZBEKISTAN
Shodiev Aslam Rakhmatilloevich, Alikulov Abdumumin Ismatovich
This paper addresses cost accounting and economic analysis in Uzbekistan's fishery clusters, proposing adaptations of IFRS (IAS 41, IFRS 8, IFRS 13) and a conceptual ESG reporting model. Using data from 2019-2024, an econometric model (R²=0…
Peer-reviewedJournalAkurasi Jurnal Studi Akuntansi dan Keuangan2026#ESGDOI
ASSESSING ESG MATERIALITY THROUGH SUSTAINABILITY REPORT AND STAKEHOLDERS’ PERCEPTIONS
Dhevita Aufa Athary Vatsala, Tubagus Muhamad Yusuf Khudri
This study evaluates ESG materiality based on a regional development bank's sustainability report and external stakeholder perceptions using qualitative content and thematic analysis. Findings show both the organization and stakeholders pri…
Peer-reviewed🌍 GlobalJournalJurnal Akuntansi dan Keuangan Indonesia2026#ESGDOI
COGNITIVE AWARENESS AND GREEN GOVERNANCE IN ESG REPORTING QUALITY IMPROVEMENT
Sanusi Ariyanto, Azwirman Azwirman, Hamsal Hamsal
This study, surveying 151 respondents from 37 Indonesian companies, finds that GRI adoption, green accounting, and green audit positively impact ESG reporting quality. Environmental unconsciousness moderates these relationships. An integrat…
Peer-reviewedJournalInternational Journal of Advanced Multidisciplinary Research and Studies2026#ESGDOI
Sustainable Finance in Vietnamese Listed Companies: A Systematic Review and Future Research Agenda in the Era of Digital Transformation and Artificial Intelligence
Dang Thi Thuy Giang
This paper systematically reviews literature on sustainable finance in Vietnamese listed companies, covering ESG disclosure, green finance, environmental accounting, and corporate governance. It finds fragmented research and identifies gaps…
Peer-reviewedJournalJournal of Economics and Business UBS2026#ESGDOI
ESG Dimensions and Stock Return Volatility: Empirical Evidence from Shariacompliant Manufacturing Firms
Ghaida Aulia Purwantika, Hendi Rohendi, Mochammad Edman Syarief
This paper examines the impact of ESG dimensions on stock return volatility for Sharia-compliant manufacturing firms in Indonesia (2018-2024). Using panel data regression, it finds that the Environmental dimension significantly reduces vola…
Peer-reviewed🌍 GlobalJournalJournal of International Conference Proceedings2026#ESGDOI
ESG and Firm Value (Study on Energy Sector Companies Listed on the Indonesia Stock Exchange)
Nilmawati Nilmawati, Gabriel Reinhard Sitindaon, S. Suprapti
This empirical study analyzes the relationship between ESG disclosure and firm value (Tobin's Q and cost of capital) for energy companies listed on the Indonesia Stock Exchange from 2021-2023. Using GRI standards-based disclosures for 21 fi…
Peer-reviewedJournalInternational Journal of Advanced Research in Science, Communication and Technology2026#ESGDOI
ESG Practices in Indian Firms: A Systematic Literature Review
Marcelline Salome Gomes, Somnath Chakraborty, Simran Duley, Chandrani Banerjee
This paper systematically reviews ESG practices in Indian firms, identifying key themes such as environmental sustainability, social responsibility, governance frameworks, disclosure standards, regulatory influences, and firm performance. I…
Peer-reviewedJournalMethosika: Jurnal Akuntansi dan Keuangan Methodist2026#ESGDOI
Pengaruh Komponen Pengungkapan ESG dan Keputusan Pendanaan Terhadap Kinerja Keuangan (Studi Empiris Pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024)
Reda Roudatul Janah, Retno Dyah Pekerti, D. Riswandi
This study examines the impact of ESG disclosure components and funding decisions on financial performance of 25 energy companies listed on the Indonesia Stock Exchange from 2022-2024 using multiple linear regression. Findings show environm…
Peer-reviewedJournalJurnal Mandiri2026#ESGDOI
Analysis of the Impact of Sustainability Report Disclosure on the Company's Financial Performance
Daffa Amaansyah Samosir, A. Parinduri
This study examines the impact of economic, social, and environmental disclosures in GRI-based sustainability reports on the financial performance (ROA, ROE) of listed banks from 2022-2024. Economic disclosure has a significant positive eff…
Peer-reviewedJournalSammajiva: Jurnal Penelitian Bisnis dan Manajemen2026#ESGDOI
Pengungkapan Environmental, Social, and Governance (ESG) terhadap Nilai Perusahaan dengan Ekspor sebagai Variabel Moderasi pada Perusahaan Sektor Energi di Bursa Efek Indonesia Periode Tahun 2020-2024
Muhammad Kelvin Andika, Pigo Nauli
This study analyzes the effect of ESG disclosure on firm value with exports as a moderator for Indonesian energy sector companies (2020-2024). Using GRI standards and regression analysis, it finds that ESG disclosure positively affects firm…
Peer-reviewed🇪🇺 EuropeJournalZeszyty Teoretyczne Rachunkowości2026#ESGDOI
Towards a positive approach to research on sustainability reporting practices – economic and social determinants
M. Aluchna, Monika Łada
This paper argues that understanding sustainability reporting practices requires considering economic and social factors such as reporting costs, proprietary costs, and conflicting institutional pressures. Based on a critical literature rev…
Peer-reviewedJournalJurnal Organisasi dan Manajemen2026#ESGDOI
Do Sustainable Banks Perform Better? Evidence from The Interplay of Financial Health and ESG Disclosure
Heriyanni Mashithoh, I. R. D. Pangestuti, Harjum Muharram
This study investigates the impact of financial health (LDR and DER) on bank market value (Tobin's Q) and the mediating role of ESG disclosure using data from 102 developing Asian banks (2009-2023). Results show that LDR positively affects …
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…