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-reviewedConferenceLecture Notes in Networks and Systems2026#ESGDOI
Driving Financing Advantages in the Digital Era: The Mediating Role of ESG Disclosure Quality
Mourad E.S.
This study examines how ESG disclosure quality mediates the effect of digitalization on financing advantages. Empirical evidence suggests that higher ESG disclosure quality improves firms' access to financing, highlighting the importance of…
Peer-reviewedCNJournalCorporate Social Responsibility and Environmental Management2025#ESGDOI
Financial sustainability in the context of ESG disclosure: A comprehensive analysis of Chinese-listed firms
Hossain M.I.
This paper comprehensively analyzes the relationship between ESG disclosure and financial sustainability among Chinese-listed firms. It empirically examines how ESG disclosure quality affects corporate financial performance and sustainabili…
Peer-reviewedJournalFinancial Innovation2024#ESGDOI
Modeling the link between environmental, social, and governance disclosures and scores: the case of publicly traded companies in the Borsa Istanbul Sustainability Index
Kartal M.T.
This study models the relationship between ESG disclosures and ESG scores for companies listed in the Borsa Istanbul Sustainability Index. Findings indicate a significant link between disclosure quality and scores, highlighting the importan…
Peer-reviewedJournalSustainability Switzerland2022#ESGDOI
Corporate Social Responsibility Disclosure (CSRD) and Financial Distressed Risk (FDR): Does Institutional Ownership Matter?
Tarighi H.
This study examines the relationship between Corporate Social Responsibility Disclosure (CSRD) and Financial Distressed Risk (FDR), exploring the moderating role of institutional ownership. It provides insights into how CSR disclosure quali…
Peer-reviewedJournalAustralian Journal of Management2025#ESGDOI
Does ESG information draw more visual attention than financial information?
Fehrenbacher D.D.
This study experimentally examines whether ESG information attracts more visual attention than financial information. Results suggest ESG may draw greater attention, with implications for disclosure design.
Peer-reviewedJournalFinance Research Letters2025#ESGDOI
Green finance policies and corporate environmental, social, and governance performance
Zhang Y.
This paper analyzes the impact of green finance policies on corporate ESG performance. It suggests that stronger policies may improve ESG scores, but causal mechanisms remain unclear.
Peer-reviewedJournalPendas : Jurnal Ilmiah Pendidikan Dasar2026#ESGDOI
Pengaruh Pengungkapan ESG Dan Good Corporate Governance Terhadap Kinerja Keuangan: Bukti Empiris Peran Moderasi ESG Investors Dan Good Corporate Governance
Esa Virjinia Ririanti, Ida Nur Aeni
This study analyzes the impact of ESG disclosure and corporate governance (independent directors, audit committee) on financial performance (ROA) and the moderating role of ESG investors, using a sample of 22 basic and chemical industry com…
Peer-reviewedJournalManagement and Sustainability2026#ESGDOI
Determinants of corporate social responsibility disclosure: evidence from Morocco
Ghizlane Y.
This paper empirically analyzes determinants of CSR disclosure in Moroccan firms. While the focus on environmental disclosure is unclear, it identifies drivers of CSR reporting, offering implications for disclosure practices in emerging eco…
Peer-reviewedJournalInternational Journal of Advanced and Applied Sciences2026#ESGDOI
Does CSR disclosure mitigate financial distress? Evidence from Indonesian manufacturers and the COVID-19 shock
Ngoc N.B.
This paper examines whether CSR disclosure mitigates financial distress among Indonesian manufacturing firms, leveraging the COVID-19 shock as an exogenous event. Results suggest that CSR disclosure reduces information asymmetry, facilitati…
Peer-reviewedJournalZenodo (CERN European Organization for Nuclear Research)2026#ESGDOI
ALIGNMENT OF NATIONAL ECONOMIC INFRASTRUCTURE WITH INTERNATIONAL ESG STANDARDS IN THE CONTEXT OF GREEN TRANSFORMATION AND INSTITUTIONAL REFORMS
Zarinabonu Samadova
This thesis analyzes aligning national economic infrastructure with international ESG standards under green transformation. Using Uzbekistan as a case, it examines environmental sustainability, social inclusiveness, and governance efficienc…
Peer-reviewedJournalالمجلة العربية للإدارة2026#ESGDOI
Does Corporate Social Responsibility Disclosure (CSRD) Create Competitive Advantage? Evidence from Palestine
Mohammed Abusafia, Avylin Roziana Mohd Ariffin, Muhammad Iqmal Hisham Kamaruddin
This study empirically examines whether CSR disclosure creates competitive advantage for firms in Palestine, questioning the strategic value of sustainability reporting.
Peer-reviewed🇨🇳 ChinaJournalSustainability2026#ESGDOI
How Does Compliance Management Improve Corporate ESG Performance? Empirical Evidence from Annual Report Textual Information
Zhan Shi, Shengmin Liu
This paper constructs a corporate compliance management indicator using text mining on Chinese A-share listed firms' annual reports and examines its impact on ESG performance. Compliance management improves ESG through green innovation, eth…
Peer-reviewedJournalE-Jurnal Akuntansi TSM2026#ESGDOI
PENGARUH TAX AVOIDANCE DAN KINERJA LINGKUNGAN TERHADAP SUSTAINABILITY REPORT DISCLOSURE
Clarisa Bunga Lestari, Yeni Januarsi, Ayu Noorida Soerono
This study examines the impact of tax avoidance and environmental performance on sustainability report disclosure for energy and raw material sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Using stakeholder…
Peer-reviewedJournalAsian Journal of Applied Business and Management2026#ESGDOI
The Influence of Sustainability Reporting Quality on the Value of Mining Companies Listed on the Indonesia Stock Exchange
Moh. Rizal Syafiie, Ira Gustina, Ranti Melasari +1
This study examines how sustainability reporting quality affects firm value (Price to Book Value) in Indonesian mining firms listed on the IDX from 2023-2025. Using multiple regression, it tests that higher ESG disclosure reduces informatio…
Peer-reviewedJournalIndonesian Journal of Taxation and Accounting2026#ESGDOI
The Effect of Environmental, Social, and Governance Disclosure on Firm Value Moderated by Firm Reputation in the Consumer Cyclicals Sector During 2020–2024
Susan Lalenoh, Rilla Gantino
This study examines the effect of ESG disclosure on firm value (Price to Book Value) and the moderating role of firm reputation, using panel data from 16 Indonesian consumer cyclicals firms (2020-2024). Results show that both ESG disclosure…
Peer-reviewed🌍 GlobalJournalSustainability2026#ESGDOI
Evaluating the Role of ESG Pillars in Sustainable Growth and Firm Performance: Panel Evidence from GCC Countries
Nouf Ben Dahmash, Jawaher Binsuwadan, L. Alotaibi +1
Using panel data of 84 GCC listed firms (2019-2023), this study examines how individual ESG pillars affect firm performance (Tobin's Q, ROA, sustainable growth rate). Environmental scores positively impact performance, while social and gove…
Peer-reviewedJournalJournal of Organizational Management Studies2026#ESGDOI
The Role of ESG Reports in Shaping Management Decisions in Commercial Banks
Karolina Rybicka
This study examines how ESG reporting obligations influence decision-making in commercial banks, focusing on changes in management structure, risk assessment, credit policy, and strategy. By analyzing a bank's ESG reports from 2022-2024, it…
Peer-reviewedJournalJurnal Kajian Ilmiah2026#ESGDOI
Pengaruh Kepemilikian Manajerial, Environmental Social Governance Disclosure, Dan Struktur Modal Terhadap Kinerja Keuangan
Lee Sel Bee, Erliana Banjarnahor
This study examines the impact of managerial ownership, ESG disclosure, and capital structure on financial performance using 100 firm-year observations from 20 Indonesian firms in the SRI KEHATI Index (2019-2023). Results show ESG disclosur…
Peer-reviewedJournalJEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)2026#ESGDOI
Pengaruh Leverage, ESG, dan Nilai Perusahaan Pada Sektor Pertambangan Di Indonesia: Moderasi Dewan Wanita
Michael Souw, Eriana Kartadjumena
This study examines the effects of leverage and ESG disclosure on firm value in Indonesian mining companies, with female board representation as a moderator. Using panel data from 2019-2023, it finds that ESG has a significant negative effe…
Peer-reviewedJournalActual Problems of Economics2026#ESGDOI
STRATEGIC IMPERATIVES OF FINANCIAL TRANSFORMATION OF UKRAINIAN AGRICULTURAL COMPANIES IN THE PROCESS OF ENTERING INTERNATIONAL CAPITAL MARKETS AND IMPLEMENTING ESG CORPORATE GOVERNANCE STANDARDS
Roman Anzin
This paper examines the strategic imperatives of financial transformation for Ukrainian agricultural companies entering international capital markets with ESG corporate governance standards. It finds that ESG factors evolve from CSR to inve…