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-reviewedJournalSN Business & Economics2026#ESGDOI
Do audit committees enhance the credibility and assurance of ESG disclosures? evidence from listed firms in Sub-Saharan Africa
Abdul-Rafik Abdulai
This study examines whether audit committees enhance the credibility and assurance of ESG disclosures using data from listed firms in Sub-Saharan Africa. Findings suggest that audit committees positively influence disclosure quality.
Peer-reviewedJournalParikalpana: Journal of Sustainability, Business and Social Innovation2026#ESGDOI
Economic sustainability practices and financial performance of largest listed companies in Sub-Saharan Africa
O. Oluwagbade, N. Awotomilusi, Omowumi Olanike Oshatimi +2
This study analyzes 115 largest listed firms in Sub-Saharan Africa (Nigeria, South Africa, Kenya) over 15 years to examine how economic sustainability practices (EVA, market share, input intensity, procurement cost, firm size, tax complianc…
Peer-reviewedJournalJournal of Innovation and Entrepreneurship2026#ESGDOI
Current state and future directions of corporate sustainability and green finance: a bibliometric analysis
Vikas Garg, Neha Puri
This bibliometric analysis maps the research landscape of corporate sustainability and green finance, identifying key themes, influential works, and future research directions.
Peer-reviewedJournalManagement and Sustainability2026#ESGDOI
Does CEO power affect operational risk and ESG disclosure in Islamic banks? Evidence from the banking sector
Neifar Abdelkefi S.
This paper empirically analyzes how CEO power affects operational risk and ESG disclosure in Islamic banks. It examines how CEO characteristics influence risk management and transparency under the unique governance structures of Islamic ban…
Peer-reviewed🌍 GlobalJournalManagement Decision2026#ESGDOI
Financial accessibility and environmental, social, and governance issues: examining the country-level context in emerging markets
Dua J.
This paper examines the relationship between financial accessibility and ESG issues at the country level in emerging markets. It analyzes how institutional and economic contexts influence ESG performance, offering insights for policy and pr…
Peer-reviewed🌍 GlobalJournalPacific Accounting Review2026#ESGDOI
Institutional reforms and corporate social responsibility disclosure: evidence from Saudi Arabia’s Vision 2030
Khalid Mujahid Alharbi, Alan Farley, Hong (Helen) Yang
This study examines how Saudi Arabia’s Vision 2030 and 2017 Corporate Governance Regulations (CGR) influenced corporate social responsibility disclosure (CSRD) by listed firms. Using structural equation modeling on panel data from 2014–2019…
Peer-reviewedJournalOIDA International Journal of Sustainable Development2026#ESGDOI
Servitisation Innovation as a Catalyst to Sustainability and Circular Economy Transitions: A review and future research
Jinu Kurian, Shalini Wadhwa, Jojy Abraham
This paper conducts a systematic literature review on how servitization (product-to-service business model transition) can catalyze circular economy and net-zero transitions. It finds that digitalization, AI, and Industry 5.0 technologies e…
Peer-reviewedCNJournalJournal of Innovation and Development2026#ESGDOI
Research on the Association between ESG Disclosure and Corporate Financial Performance: Based on Data from Hong Kong Listed Companies
Haoren Li
This study uses data from Hong Kong listed companies (2015-2023) to examine the relationship between ESG disclosure and financial performance. It finds that ESG disclosure can enhance reputation and reduce capital costs, but may also increa…
Peer-reviewedJournalJati Jurnal Akuntansi Terapan Indonesia2026#ESGDOI
ESG Disclosure and Accountability Practices in Women-led Social Enterprises
Nibras Anny Khabibah, G. Susilo, Herlina Manurung
This study examines ESG disclosures in two women-led Indonesian social enterprises, revealing that disclosures serve as legitimacy-building mechanisms by intertwining moral and pragmatic strategies. It highlights the need for flexible, gend…
Peer-reviewed🌍 GlobalJournalBusiness Strategy and the Environment2026#ESGDOI
The Effect of ESG Disclosure on Firm Performance: Does Earnings Management Matter?
Amr Moharram, Waleed M. Al‐ahdal, Shayuti Mohamed Adnan +2
This study examines the relationship between ESG disclosure (ESGD) and firm performance (ROA and Tobin's Q) in the Egyptian market, focusing on the moderating role of accrual and real earnings management. Using a self-constructed ESGD index…
Peer-reviewedJournalInternational Research Journal on Advanced Engineering Hub (IRJAEH)2026#ESGDOI
A Study on the Impact of ESG Adoption on Sustainable Finance of Select Public Banks in Bengaluru City
Mary Anuveena A, Dilsha P, Sneha Chougala +3
This study examines the impact of ESG adoption on sustainable finance in select public banks in Bengaluru using qualitative analysis of sustainability reports, SEBI BRSR disclosures, RBI circulars, and CRISIL ESG rankings (2019-2024). Resul…
Peer-reviewed🇪🇺 EuropeJournalDiscover Sustainability2026#ESGDOI
Categorisation of SDG targets into ESG pillars based on ESRS taxonomy
Bence Lukács, Péter Molnár, Árpád Tóth
This study proposes a method to categorize SDG targets into ESG pillars (Environmental, Social, Governance) based on the ESRS taxonomy. It aims to enhance alignment between corporate sustainability reporting and the SDGs.
Peer-reviewed🌍 GlobalJournalFuture Business Journal2026#ESGDOI
Tracing the development of environmental, social and governance (ESG) performs: a systematic review and bibliometric analysis
Hanan Qudah
This paper systematically reviews and conducts bibliometric analysis on ESG performance literature, revealing its evolution, key themes, and citation structure, highlighting the growing importance of ESG in academic research.
Peer-reviewed🇪🇺 EuropeJournalSustainable Development2026#ESGDOI
Toward Sustainable Healthcare: Examining
ESG
‐Readiness in Austrian Regional State‐Owned Hospitals
Philumena Bauer, Dorothea Greiling, Hüseyin Çeli̇k +1
This study assesses ESG reporting practices in Austrian regional state-owned hospitals through interviews and document analysis. Findings show most hospitals are at an early stage of structured ESG reporting, with significant gaps in meetin…
Peer-reviewed🌍 GlobalJournalJournal of Multiperspectives on Accounting Literature2026#ESGDOI
ESG Integration and Investor Confidence: A Comparative Study of Islamic and Conventional Banks in OIC Countries
Fadlil Abdani, Izzun Nisa’yanayiroh, Nur Ahmad Ricky Rudianto
This study compares the impact of ESG disclosure on ROA for Islamic and conventional banks in OIC countries. It finds that ESG disclosure negatively affects ROA for Islamic banks due to higher compliance costs, but positively affects conven…
Peer-reviewedJournalJournal of economics, finance and management studies2026#ESGDOI
Sustainability Reporting and Firm Value in Nigeria: Does Audit Quality Strengthen the Relationship?
T. O. A. PhD, Tunde Omotehinse, PhD, FCA
This study examines the impact of sustainability reporting (ESG disclosure) on firm value for 20 listed consumer goods firms in Nigeria, with audit quality as a moderator. Governance and social disclosures positively and significantly affec…
Peer-reviewed🌍 GlobalJournalEuropean Company and Financial Law Review2026#ESGDOI
Corporate Purpose, Sustainability and Law
Steen Thomsen
This paper discusses the legal implications of corporate purpose and CSR/ESG. It argues that mandatory corporate purpose statements without commitment or enforcement are ineffective and may be captured by bureaucratic interests. Private enf…
Peer-reviewedJournalEkonomis: Journal of Economics and Business2026#ESGDOI
Integrasi Strategic Management Accounting (SMA) dan Environmental, Social, and Governance (ESG) Metrics untuk Penyusunan Strategi Jangka Panjang: Kajian Literatur
Edito Biantara Titus, A. Biswan
This systematic literature review of 20 articles (2017–2025) explores the integration of ESG metrics into Strategic Management Accounting (SMA). It finds that SMA-ESG integration can enhance strategic information quality and sustainability …
Peer-reviewedJournalJournal of Management : Small and Medium Enterprises (SMEs)2026#ESGDOI
ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DISCLOSURE AND BANK FINANCIAL PERFORMANCE IN INDONESIA: THE MODERATING ROLE OF FIRM SIZE (2020–2024)
Ekklesia Evanggelion, Luluk Tri Harinie, Evinalia Yeba +1
This study examines the association between ESG disclosure and financial performance of Indonesian listed banks from 2020-2024, with firm size as a moderator. Using a disclosure index from content analysis, it finds weak direct effects of E…
Peer-reviewedJournalEconomic Sciences2026#ESGDOI
Mapping the ‘Voice’ of Circularity: A Computational Textual Analysis of Sustainability Narratives in India’s Consumer Goods Industry
Kanishka Methi, Dr Preeti Sharma, D. Verma
This paper analyzes how ESG practices in India's FMCG industry affect consumer behavior, brand loyalty, and corporate performance. Using stakeholder theory, it finds environmental dimensions drive brand attachment, and trust mediates green …