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-reviewed🇪🇺 EuropeJournalInternational Journal of Economic Sustainability and Innovation2026#ESGDOI
Impact of Digital Accounting Tools on ESG (Environmental Social Governance) Reporting Accuracy and Corporate Sustainability Strategies: Moderating Role of Regulatory Environment
Asif Baig
This study surveys 420 UK professionals and finds that digital accounting tools positively and significantly impact ESG reporting accuracy and corporate sustainability strategies. The regulatory environment moderates these relationships, su…
Peer-reviewedJournalMODIBBO ADAMA INTERNATIONAL JOURNAL OF MANAGEMENT AND SOCIAL SCIENCES2026#ESGDOI
Managerial Ownership Diversity, ESG Disclosure and Firms’ Value of listed Nigerian Main Board Equity Markets.
Abdulkarim Ibn Shuaib, Ahmed Ado, O. James +1
This study examines the impact of managerial ownership diversity and ESG disclosure on firm value for 84 Nigerian main board firms from 2015-2024. Using GRI-based ESG scores and Tobin's Q, it finds that governance sustainability reporting h…
Peer-reviewed🌍 GlobalJournalJournal of Islamic Economics and Business2026#ESGDOI
UNVEILING ETHICAL IDENTITY THROUGH ESG DISCLOSURE: CASE OF TAKAFUL COMPANIES IN SELECTED OIC COUNTRIES
Nursyam Hamijaya, W. Handayani, Wan Sallha Yusoff
This study analyzes ESG disclosure of takaful companies in five OIC countries (Saudi Arabia, Malaysia, UAE, Indonesia, Pakistan) using the five objectives of maqashid shariah as an analytical framework. Content analysis of sustainability re…
Peer-reviewedJournalInternational Review of Management and Marketing2026#ESGDOI
The Role of Digital Transformation in Enhancing ESG Disclosure Practices in Saudi Companies
Ahmed Almahuzi, Mahdi Alhamami
This study examines how digital transformation (DX) enhances ESG disclosure quality in Saudi listed companies, using PLS-SEM on survey data. Results show DX improves disclosure through advanced reporting systems, boosting investor confidenc…
Peer-reviewedJournalJurnal Indonesia Sosial Sains2026#ESGDOI
The Effect of Environmental, Social, and Governance (ESG) Disclosure and Intellectual Capital on the Financial Performance of Energy Sector Companies Listed on the Indonesian Stock Exchange (IDX) for the 2022–2024 Period
Nadiyah Kharisma Ataya, Henryanto Wijaya
This study examines the impact of ESG disclosure (GRI-based) and intellectual capital (VAIC) on ROA for 22 Indonesian energy sector firms (2022-2024). Results show ESG disclosure has a negative insignificant effect, while intellectual capit…
Peer-reviewed🌍 GlobalJournalJurnal Semesta Ilmu Manajemen dan Ekonomi2026#ESGDOI
The Consequences of ESG Rating Divergence on CorporateTransparency and Disclosure Practices
Nayla Zahiya Syifa, Yusnaini Yusnaini
This systematic literature review examines how ESG rating divergence affects corporate transparency and disclosure. Differences in methodologies and data sources create information confusion, prompting firms to strengthen disclosure. Regula…
Peer-reviewed🌍 GlobalJournalF1000Research2026#ESGDOI
Between mandate and market: a structured review and conceptual framework linking ESG regulation, ratings, and firm performance
Alphasyah Lazuardy Sidarta, E. Sukoharsono, Abdul Ghofar +1
This integrative review synthesizes 55 sources to propose a causal chain from ESG regulation to disclosure, ratings (which diverge due to measurement and scope), and firm performance through risk and cost of capital. Greenwashing moderates …
Peer-reviewedJournalInternational journal of research and innovation in social science2026#ESGDOI
Relationship Between Environmental and Social Accounting Practices on Risk Management among Non-Governmental Organizations in Kajiado County, Kenya
Lilian Mbatha, Dr. Dickson Kinyariro, Dennis Gitari
This study examines the relationship between environmental and social sustainability accounting and risk management among NGOs in Kenya. Quantitative and qualitative findings show that social sustainability accounting has a stronger positiv…
Peer-reviewedJournalInternational Journal for Research Publication and Seminars2026#ESGDOI
ESG Reporting, BRSR Compliance and Corporate Financial Performance in India: A Review of Recent Developments
Vinayak Mohan Gupta
This review examines recent developments in ESG reporting and BRSR compliance in India and their relationship with corporate financial performance. It finds that while the BRSR framework enhances disclosure quality, challenges remain for sm…
Peer-reviewed🇨🇳 ChinaJournalInternational Review of Economics & Finance2026#ESGDOI
Annual report textual complexity and ESG rating disagreement
Dongliang Yuan, Jiexiang Shen, Li Yan
Using Chinese A-share listed firms (2013-2022), this study finds that more textually complex annual reports are associated with greater ESG rating disagreement. Complexity increases interpretation costs and subjective completion by rating a…
Peer-reviewed🌍 GlobalJournalEMAS2026#ESGDOI
Regulatory and Accountability Pressures in CSR and ESG Reporting: A Review of The Transition From Voluntary to Mandated Disclosure
Cheryl Gem D. Abraham, Anik Yuesti, Joel Arante Alve
This literature review examines the global transition from voluntary to mandatory CSR and ESG reporting. It finds that mandatory frameworks enhance transparency and comparability but face challenges in enforcement consistency and reporting …
Peer-reviewedJournalAnnals of Financial Economics2026#ESGDOI
Modeling the Nonlinear Relationship between ESG Uncertainty and (Islamic) Green Finance
Syed Q.R.
This paper models the nonlinear relationship between ESG uncertainty and Islamic green finance, analyzing the impact of ESG factors on green finance markets.
Peer-reviewedJournalDiscover Sustainability2026#ESGDOI
Understanding the ESG-value creation link through EVA and MVA in emerging market firms in the pre-pandemic context
Doshi M.
This study examines the link between ESG performance and value creation using EVA and MVA in emerging market firms before the pandemic. It suggests that higher ESG scores are associated with improved economic and market value added, though …
Peer-reviewedJournalInternational Journal of Economics and Financial Issues2025#ESGDOI
Does Corporate Environmental Performance Influence Investors’ Share Ownership? Evidence from the FTSE/JSE Responsible Investment Index
Siwela W.
This study empirically examines whether corporate environmental performance influences investors' share ownership using the FTSE/JSE Responsible Investment Index. It tests if firms with better environmental ratings attract higher institutio…
Peer-reviewedConferenceProceedings of the International Conference on Mine Closure2023#ESGDOI
Closure disclosure—mine closure planning and reporting through an ESG lens
Finucane S.J.
This paper discusses the integration of ESG factors into mine closure planning and reporting, emphasizing the importance of transparent disclosure. It likely provides a framework for companies to address environmental and social impacts of …
Peer-reviewedJournalFrontiers in Sustainable Food Systems2026#ESGDOI
ESG disclosure and price premiums in sustainable pet food markets: the mediating role of value chain signals and consumer trust
Guo J.
This paper examines how ESG disclosure affects price premiums in sustainable pet food markets, highlighting the mediating roles of value chain signals and consumer trust. It provides insights into how sustainability claims translate into ma…
Peer-reviewedJournalBaltic Journal of Economic Studies2026#ESGDOI
PRIORITY AREAS OF INTEGRATION OF INNOVATION INTO THE STRATEGY FOR ENSURING SUSTAINABLE DEVELOPMENT OF THE AGRICULTURAL INDUSTRY
I. Tomashuk, Natalia Koval, Liudmyla Boltovska
This conceptual paper identifies priority areas for integrating innovation into the sustainable development strategy of Ukraine's agricultural sector. Using SWOT and PESTEL analysis, it highlights digitalization, low-carbon technologies, or…
Peer-reviewedJournalBusiness Inform2026#ESGDOI
The Bioeconomic Imperatives and ESG Conceptualization of Agrarian Enterprise Management
N. Petrukha, S. Petrukha, A. V. Yakymchuk
This paper theoretically examines the role of bioeconomic imperatives in the ESG transformation of the agrarian sector. Using Ukrainian agri-enterprises as a case, it proposes a conversion circuit from biomass and waste management to non-fi…
Peer-reviewed🌍 GlobalJournalJournal Markcount Finance2026#ESGDOI
ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) REPORTING: ENHANCING TRANSPARENCY IN SUSTAINABLE FINANCE
Getah Ester Hayatullah, Napat Chai, Ming Pong
This paper systematically reviews the role of ESG reporting in enhancing transparency in sustainable finance. Using a qualitative approach, it finds that high-quality, standardized ESG disclosures reduce information asymmetry and strengthen…
Peer-reviewed🌍 GlobalJournalBusiness Strategy and the Environment2026#ESGDOI
Greenwashing or Governance? The Impact of ESG Reporting on Earnings Management in Banks
Mayank Gupta
Using a sample of 376 listed banks across 19 countries from 2009–2022, this study finds a negative association between ESG reporting and banks' earnings management, driven by environmental and governance disclosures. Investor protection and…
