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-reviewedJournalInternational Journal of Economics and Financial Issues2026#ESGDOI
Corporate Governance Mechanisms and ESG Disclosure: Evidence from Emerging Financial Markets
Makhathini Lungani Rudolph, K. Aliamutu
This study examines how corporate governance and geographic location influence the ESG disclosure–firm performance link for Johannesburg Stock Exchange firms. Using fixed-effects panel regression, it finds that ESG disclosure negatively cor…
Peer-reviewed🌍 GlobalJournalInternational Journal of Latest Technology in Engineering Management & Applied Science2026#ESGDOI
Leveraging Text Analytics to Evaluate ESG Metrics' Influence on Corporate Sustainability Frameworks
Dhirendra Kumar Jena
This study applies LDA and correspondence analysis to ESG reports, regulatory texts, and academic publications to evaluate ESG metrics' influence on corporate sustainability. Ten key themes emerge, including governance, compliance, and inve…
Peer-reviewedJournalInternational Journal of Advanced Research2026#ESGDOI
ESG STRATEGY REPORTING AND CORPORATE SOCIAL RESPONSIBILITY: AN EMPIRICAL ANALYSIS OF SUSTAINABLE CORPORATE GOVERNANCE PRACTICES
Dr. Vidhya.P, Deepa rekha.R, Dr. Sajitha.J
This study empirically analyzes the relationship between ESG strategy reporting and CSR performance among NSE-listed companies in India. Using data from 2019-2024, it examines the impact of ESG disclosures on financial indicators such as RO…
Peer-reviewedJournalOwner2026#ESGDOI
Sustainability Signals in Emerging Markets: The Effect of ESG Disclosure and Profitability on Stock Returns with Firm Size as a Moderator (Evidence from LQ45 Index, 2020–2024)
Shita Debby Fardeliah, J. Susyanti, M. Bastomi
This study examines the effect of ESG disclosure and ROA on stock returns in the LQ45 index (2020–2024). Using PLS-SEM, it finds that both ESG disclosure and ROA positively influence stock returns, with ROA being the dominant factor. Firm s…
Peer-reviewedJournalJournal of Business and Technology2026#ESGDOI
Sustainability Disclosure and Sustainable Business Growth in Developing Countries: Evidence from Nigeria Using Panel Corrected Standard Errors, Feasible Generalized Least Squares and Quantile Regression Techniques
A. Alabi, Mubaraq Sanni, Mustapha Abdulrasaq
This study examines the impact of sustainability disclosure on sustainable business growth using panel data from 94 listed companies in Nigeria (2016-2022). Robust regression techniques (PCSE, FGLS, quantile regression) show that environmen…
Peer-reviewedJournalJournal of Accounting in Emerging Economies2026#ESGDOI
Reporting good after doing good? Investigating the relationship between CSR performance and disclosure readability
P. Thapa, Bipasha Chaudhary, S. Acharya +2
Analyzing 341 annual reports of NIFTY 50 companies in India, this study finds that firms with higher CSR performance tend to have more readable CSR disclosures. However, the mandatory BRSR framework negatively moderates this relationship. T…
Peer-reviewed🌍 GlobalJournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
The Impact of Sustainability Expenditures on
ESG
Performance: The Moderating Role of Financial Reporting Quality
M. Altin, Mawih Kareem Al Ani, Khaled Hussainey +1
This study analyzes the impact of sustainability expenditures on ESG performance using UK firm-level panel data from 2014-2023 (177 firms). It finds that environmental expenditure, environmental investments, and R&D positively affect ESG pe…
Peer-reviewedJournalBusiness Strategy and the Environment2026#Disclosure InfrastructureDOI
Reporting What Matters, or Reporting What Looks Good? Materiality and Balance in Post–Rana Plaza Apparel Sustainability Disclosure
Mahsa Mohammadrezaei, José Carlos Marques
This study analyzes 322 sustainability reports from apparel firms after the Rana Plaza disaster, using SASB thematic alignment and VADER sentiment analysis. It finds that firms prioritize environmental over labor issues and adopt an overly …
Peer-reviewed🌍 GlobalJournalInternational Journal For Multidisciplinary Research2026#ESGDOI
Sustainability Reporting & ESG Assurance: Navigating Opportunities and Challenges in Traditional Auditing
Suman Bidaralli, Bharagvi Pandurangi
This study examines opportunities and challenges for traditional audit firms entering ESG assurance, using a survey of 18 business clients and 10 chartered accountant firms in the Hubballi-Dharwad region of India. Findings show 83.3% of cli…
Peer-reviewedJournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
Sustainability and Financial Performance: Influence of Social and Environmental Disclosure in Indonesia
Lin Oktris, Afzal Izzaz Zahari, Suharmadi Suharmadi +2
Using panel data from 101 Indonesian firms (2020-2022), this study examines how environmental and social disclosure quality affects financial performance. Environmental disclosure significantly enhances ROA, while social disclosure shows no…
Peer-reviewedJournalCorporate Social Responsibility and Environmental Management2026#Disclosure InfrastructureDOI
Exploring Sustainability Reporting Practices in an Emerging Market: Insights From Corporate Governance and Disclosure Tone
Arshad Hasan, Usman Sufi, Franklin Nakpodia
This study analyzes sustainability reporting practices in Pakistan using GRI and IFRS S1-based indices. It finds that negative and uncertain disclosure tones are associated with impression management, while positive tones provide accurate s…
Peer-reviewedJournalFinancial Markets Institutions and Risks2026#Disclosure InfrastructureDOI
Sustainability Reporting in the Hospitality Industry: Findings from a Structural Equation Modeling Approach to Environmental Disclosure
B. Franklin
This study analyzes factors affecting environmental disclosure in Ghana's hospitality industry using SEM on 192 firms. Findings show that employee size, CSR engagement, and financial strength positively affect disclosure, emphasizing the ne…
Peer-reviewedJournalEuropean Journal of Innovative Studies and Sustainability2026#ESGDOI
Integrating Sustainability into Accounting and Auditing Practices: A Framework for Future Reporting Standards
F. Johora, M. Hossain
This study examines the influence of sustainability accounting practices, sustainability auditing and assurance, and ESG disclosure quality on future reporting standards in Bangladesh. Based on a survey of 162 accounting professionals, it f…
Peer-reviewedJournalIndonesian Journal of Sustainability Policy and Technology2026#ESGDOI
Sustainability Reporting And Investors' Perception Evidence from Selected Sectors in Nigeria
Fadekemi Ajasa-Adeoye, I. Osamor, Omoregbee Godwin +3
This study investigates the effect of ESG disclosures on the Price Earnings (P/E) ratio of listed firms in Nigeria's oil and gas and industrial goods sectors from 2015 to 2024. Using panel regression, it finds that environmental, social, an…
Peer-reviewed🌍 GlobalJournalInternational Journal of Managerial Finance2026#ESGDOI
ESG reporting quality and its impact on investment and debt financing decisions: evidence from emerging market firms
Pathompong Kookkaew, Neungruthai Petcharat, Pitan Sanpakdee +1
Using panel data of 609 firm-year observations from Thai listed firms (2019-2023), this study examines whether ESG reporting quality reduces debt financing costs and improves investment efficiency. Results show high-quality ESG reports are …
Peer-reviewedJournalEuropean journal of sustainable development research2026#ESGDOI
Sustainability reporting as a tool for corporate social responsibility
M. Shygun, K. Bezverkhyi
This study theoretically analyzes sustainability reporting as an effective CSR tool, expanding the classification criteria for corporate reporting based on indicator type, non-financial reporting standards, disclosure areas, and form of non…
Peer-reviewed🌍 GlobalJournalApplied Catalysis A: General2026#CCUSDOI
A review on the role of carbon capture, utilization and storage (CCUS) in energy transition: An industrial perspective
Laura Fratalocchi, S. Rossini
This review paper provides a comprehensive analysis of the role of Carbon Capture, Utilization and Storage (CCUS) in energy transition from an industrial perspective. It evaluates the current state and challenges of various CCUS technologie…
Peer-reviewedJournalJournal of Physics: Conference Series2026#CCUSDOI
Environment and process-specific multi-objective optimization analysis of an industrial carbon capture plant towards the decarbonization goal
Swaprabha P. Patel, A. Gujarathi
This study simulates an industrial carbon capture process using Promax V6 and optimizes it with NSGA-II, considering conflicting objectives of global warming potential and hydrocarbon recovery. Eight decision variables include amine concent…
Peer-reviewedJournalJournal of Cleaner Production2026#CCUSDOI
Process development and multi-criteria optimization of industrial large-scale integrated carbon capture and sulphur recovery process: A step towards cleaner energy and waste valorization
Swaprabha P. Patel, A. Gujarathi, P. Vanzara
This paper presents the development and multi-criteria optimization of an industrial large-scale integrated carbon capture and sulphur recovery process. It aims at cleaner energy production and waste valorization, assessing the feasibility …
Peer-reviewedJournalEnergies2026#CCUSDOI
Policy and Strategic Perspectives on the Application of Cold Plasma Technology for Carbon Capture and Storage (CCS) and Carbon Capture, Utilization, and Storage (CCUS) in Indonesia
Agus Setiawan, Vivi Fitriani, Almas Aprilana +5
This paper examines cold plasma technology within Indonesia's CCS/CCUS policy landscape. It concludes that current plasma-based CO2 conversion technologies are not yet viable for large-scale deployment due to low energy efficiency, limited …