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-reviewedCNJournalJournal of Applied Economics and Policy Studies2026#ESGDOI
Research on the correlation between enterprise scale and MSCI ESG rating: empirical evidence from global carmakers
(著者不明)
Using 30 global automakers, this study empirically tests the correlation between annual revenue and MSCI ESG ratings. The full-sample Pearson coefficient is -0.1340, a weak negative correlation, with AAA-rated firms showing the smallest ave…
Peer-reviewedJournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
Evolution of Non‐Financial Reporting in Non‐Profit Organizations: The State of the Art
(著者不明)
A scoping review with bibliometric and content analysis of 59 peer-reviewed articles (2014–2026) maps the evolution of non-financial reporting in nonprofit organizations. Research has shifted from voluntary disclosure and transparency towar…
Peer-reviewedCNJournalAdvances in Economics, Management and Political Sciences2026#ESGDOI
The Relationship Between Gender Diversity and the Quality of Non-financial Information Disclosure: A Case Study of Dongpeng Holdings and Zhongji Changshou Science
(著者不明)
This paper compares Dongpeng Holdings (high board gender diversity) and Zhongji Changshou Science (low diversity) using ESG reports and annual reports from 2019-2023. It concludes that gender diversity improves non-financial disclosure qual…
Peer-reviewedJournalMAKSIMUM2026#ESGDOI
Bridging Stakeholder Perceptions and Sustainability Reporting: A Comparative Systematic Review of Conventional and Sharia Banks in Indonesia
(著者不明)
This systematic review (PRISMA 2020, WATASE) compares how sustainability reporting (SR) shapes stakeholder perceptions in Indonesia's conventional vs. Sharia banks. Conventional banks frame SR around ESG compliance, risk management, and inv…
Peer-reviewed🌍 GlobalJournalSustainability2026#ESGDOI
Paying for Resilience: Continuity-Led ESG and the Financing Gap in an Emerging-Market FMCG Organisation
(著者不明)
Based on 12 interviews at a South African FMCG manufacturer serving low-income consumers, ESG adoption is continuity-led rather than demand-led: environmental investment protects production during outages, reduces climate disruption, and lo…
Peer-reviewedJournalAKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis2026#ESGDOI
Pengaruh Environmental, Social dan Governance terhadap Nilai Perusahaan dengan External Assurance sebagai Moderasi
(著者不明)
Using 60 firm-year observations of Indonesian basic materials firms (2022-2024), this study tests whether ESG disclosure affects firm value and whether external assurance moderates this link via panel regression and MRA. Environmental, soci…
Peer-reviewed🌍 GlobalJournalProceeding of International Conference on Digital, Social, and Science2026#ESGDOI
Islamic Banking Disclosure: A Structured Integrative Review of Governance, Compliance, and Emerging Reporting Issues
(著者不明)
A structured integrative review of 53 studies on Islamic banking disclosure, synthesizing governance, regulation, measurement, and emerging reporting issues. It finds dual accountability to investors, depositors, Shariah boards, and society…
Peer-reviewed🌍 GlobalJournalJournal of Project Management2026#ESGDOI
Carbon emissions, ESG performance, and market reaction: Implications for sustainability project management in Thai listed companies
(著者不明)
Using panel data from 110 Thai-listed firms (2021-2024, 440 firm-years), this study examines how carbon emissions relate to market reaction and whether ESG performance mediates this link. Carbon emissions are negatively associated with mark…
Peer-reviewedJournalPoornaprajna International Journal of Management Education & Social Science (PIJMESS)2026#ESGDOI
The Arthashastra and ESG Finance: Ancient Indian Insights for Responsible Wealth Creation
(著者不明)
This conceptual paper explores synergies between Kautilya's Arthashastra and modern ESG finance. It maps the ancient text's governance, welfare, and resource-management prescriptions onto ESG's three pillars, arguing the Arthashastra consti…
Peer-reviewed🇯🇵 JapanJournalJournal of Applied Accounting and Sustainable Finance2026#ESGDOI
Green Intellectual Disclosure, Cash Holding, and Foreign Ownership on Financial Performance: The Moderating Role of Good Corporate Governance in Indonesia
(著者不明)
Using panel regression on 70 Indonesian financial firms (2022–2024), this study tests how green intellectual disclosure, cash holding, and foreign ownership affect financial performance, with corporate governance as a moderator. Green discl…
Peer-reviewedJournalJournal of Project Management2026#ESGDOI
The role of project finance audits, project quality management, and environmental, social, and governance (ESG) practices on corporate sustainability
(著者不明)
Using SEM-PLS on 432 executives in construction, infrastructure, and energy firms, this study tests how project finance audits, project quality management, and ESG practices affect corporate sustainability. All three factors show positive, …
Peer-reviewed🌍 GlobalJournalThe TQM Journal2026#ESGDOI
Driving sustainable performance: ESG strategies, corporate reputation, innovation capability and green finance in manufacturing firms
(著者不明)
SEM analysis of 367 respondents across 33 Egyptian manufacturing firms. ESG strategies boost corporate reputation and innovation capability but do not directly affect sustainable management performance (SMP); effects are indirect via reputa…
Peer-reviewedJournalIndonesian Journal of Multidisciplinary on Social and Technology2026#ESGDOI
Pengaruh Good Corporate Governance dan Sustainable Finance terhadap Kinerja Keuangan pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2018-2024
(著者不明)
Using a fixed-effects panel model on five Indonesian listed banks (2018-2024), this study tests whether independent commissioners, audit committees, and CSR (a proxy for sustainable finance) affect ROE. Individually none are significant, bu…
Peer-reviewedJournalInternational Journal of Financial Studies2026#ESGDOI
The Effect of ESG Performance on Firm Value: The Moderating Role of Digital Transformation—Evidence from Saudi Listed Firms
(著者不明)
Using 64 non-financial Saudi listed firms (2020–2024), this study examines how ESG performance and digital transformation jointly affect firm value. Both ESG and digital transformation are positively associated with firm value, and their po…
Peer-reviewedJournalAdministrative Sciences2026#ESGDOI
Green Accounting and ESG Research in Dynamic Organizational Environments
(著者不明)
A bibliometric analysis of 321 Scopus-indexed articles (2005–2026) maps research linking green accounting, sustainability reporting, and ESG performance. Output surged after 2017 and especially 2021, with sustainability reporting and accoun…
Peer-reviewedJournalInternational Journal of Sharia Economics and Financial Literacy2026#ESGDOI
The Effect of ESG Disclosure on Investment Decisions with Independent Commissioners as a Moderating Variable in Technology Companies Listed on the Indonesian Stock Exchange (2021–2024)
(著者不明)
This study examines how ESG disclosure affects investment decisions among technology firms on the Indonesia Stock Exchange (2021–2024), and whether independent commissioners moderate this relationship. ESG disclosure shows a negative signif…
Peer-reviewedJournalMAKSIMUM2026#ESGDOI
Impact of Green Sukuk, Green Disclosure, and ESG on Financial Performance
(著者不明)
Using panel data from 20 Jakarta Islamic Index firms (2021–2024), this study tests how green sukuk, green disclosure, and ESG performance affect financial performance. Green sukuk shows a negative effect, while green disclosure and ESG have…
Peer-reviewedJournalDLSU Business & Economics Review2026#ESGDOI
Board Size, Audit Committee Oversight, and ESG Disclosure: Evidence from Indonesian Financial Companies
(著者不明)
Using 124 firm-year observations from 31 Indonesian financial companies, this study finds that board size influences ESG disclosure. Effective audit committee oversight moderates this relationship, encouraging more extensive and higher-qual…
Peer-reviewed🌍 GlobalJournalJurnal Dinamika Akuntansi2026#ESGDOI
Sustainability Performance and Sustainability Reporting: Two-Way Relationship
Maylia Pramono Sari, Noor Ismawati Jaafar, Ani Fitriani
Using legitimacy theory, this study examines the reciprocal relationship between sustainability reporting (SR) and sustainability performance (SP) across 138 Indonesian universities in the UI Green Metric 2023. Simple linear regression show…
Peer-reviewed🌍 GlobalJournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
ESG Reporting, Firm Value and Profitability in the Extractive Industry of Sub‐Saharan Africa: The Moderating Role of Regulatory Compliance
Emmanuel Narh Numo, John Kwaku Amoh, Lexis Alexander Tetteh +1
Using a balanced panel of 35 listed oil, gas and mining firms across seven Sub-Saharan African countries (2012–2023) and System GMM estimation, this study finds that E, S and G reporting are positively associated with firm value and profita…