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-reviewedJournalJournal of Social Knowledge Education2026#ESGDOI
Corporate Social Responsibility Disclosure as a Social Legitimacy Mechanism and Profitability on Mining Firm Value 2021-2024
Intan Riyani Fatimah, Syahriar Abdullah, S. Supartini +1
This study examines the effect of CSR disclosure (based on GRI Standards 2021) and profitability on firm value in the Indonesian mining industry from 2021-2024. Results show CSR disclosure positively and significantly affects firm value, wh…
Peer-reviewed🇺🇸 USAJournalBusiness Strategy and the Environment2026#ESGDOI
Using Machine Learning to Detect Financial Distress From Sustainability Reports
Songshan Qin, Mohamed Bakoush, Frank McGroarty
This study uses NLP on 1,220 sustainability reports from S&P 500 firms (2018-2022) to predict financial distress. Incorporating textual ESG disclosures significantly improves model accuracy over quantitative-only models, with Random Forest …
Peer-reviewedJournalSustainability2026#ESGDOI
Sustainability as Strategic Communication: Evidence from the Turkish Textile Industry
Ebru Enginkaya, Ece Özer Çizer, Kameri Yurdakul
This study examines sustainability reporting in the Turkish textile industry as strategic communication, analyzing disclosures from 52 firms. Using Triple Bottom Line and stakeholder theory, it finds environmental narratives are institution…
Peer-reviewedJournalAdvances in Management & Financial Reporting2026#ESGDOI
Analysis of the Role of Corporate Governance in the Design of Financing Projects and Executive Compensation
Nur Amelianty, Muhammad Afdal, Andi Murtafiah
This systematic literature review examines how corporate governance shapes financing project design and executive compensation. Findings show independent boards and risk committees improve decision-making, and integrating ESG metrics into c…
Peer-reviewedJournalSouth African Journal of Economic and Management Sciences2019#ESGDOI
Assessing the business case for environmental, social and corporate governance practices in South Africa
Johnson R.
Assesses the business case for ESG practices in South Africa. Examines the link between ESG and financial performance in an emerging market context.
Peer-reviewedJournalMultidisciplinary Indonesian Center Journal2026#ESGDOI
THE INFLUENCE OF WEBSITE-BASED SUSTAINABILITY REPORTING AND CAPITAL STRUCTURE ON FIRM VALUE (Study of IDX ESG Leaders)
Sesylia Mohune, Muliyani Mahmud, Mentari Rizki Sawitri Pilomonu
This study examines the effect of website-based sustainability reporting and capital structure on firm value for Indonesian IDX ESG Leaders companies. Using multiple regression on 20 firms over 2023-2024, it finds that both variables have p…
Peer-reviewedJournalSustainability Accounting, Management and Policy Journal2016#ESGDOI
SLAPPed: the relationship between SLAPP suits and changed ESG reporting by firms
Giles O.
This paper examines how SLAPP (Strategic Lawsuit Against Public Participation) suits affect firms' ESG reporting. It suggests that litigation risk may alter the content and frequency of ESG disclosures, providing new insights into the inter…
Peer-reviewedJournalSustainability Switzerland2024#ESGDOI
Board Composition and Environmental, Social, and Governance Reporting: Impact of Foreign and Busy Directors in Saudi-Listed Firms
Al Naim A.S.
This study examines the impact of board composition, specifically foreign and busy directors, on ESG reporting in Saudi-listed firms, shedding light on drivers of ESG disclosure in the Saudi context.
Peer-reviewed🌍 GlobalJournalSociety and Business Review2022#ESGDOI
Corporate governance and the quality of CSR disclosure: lessons from an emerging economy
Ananzeh H.
This paper examines the impact of corporate governance on the quality of CSR disclosure in an emerging economy, suggesting that stronger governance enhances transparency.
Peer-reviewedCNJournalFinancial Innovation2026#ESGDOI
Green information disclosure and shareholding preferences of institutional investors: the case of China
Wu N.
This paper examines the impact of green information disclosure on the shareholding preferences of institutional investors in China. Through a case study, it suggests that environmental disclosure plays a significant role in investment decis…
Peer-reviewedJournalJurnal Riset Ekonomi dan Akuntansi2026#ESGDOI
Pengaruh Tingkat Pengungkapan Sustainability Reporting terhadap Earnings Management pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2021–2024
Hanifa Diah Astari, Susi Handayani
This study examines the relationship between sustainability reporting transparency and earnings management in Indonesia's energy sector from 2021-2024. Using GRI Standards for SRDI and Modified Jones Model for discretionary accruals, it fin…
Peer-reviewedJournalJournal of Sustainable Finance and Investment2024#ESGDOI
The role of slack resources in explaining the relationship between corporate social responsibility disclosure and firm market value: a case from an emerging market
Alshorman S.
This paper examines how slack resources moderate the relationship between CSR disclosure and firm market value in an emerging market. It finds that slack resources strengthen the positive effect of CSR disclosure on market value, suggesting…
Peer-reviewedJournalJournal of Accounting and Finance in Emerging Economies2026#ESGDOI
Environmental, Social, and Governance (Esg) Reporting and Capital Market Response in Africa: A Systematic Review of Literature
Fakunmoju, Segun Kamoru
This systematic review examines the link between ESG reporting and capital market response in Africa, analyzing 73 Scopus articles (2004-2025). It finds that firms adopting ESG reporting enhance sustainability practices and attract both dom…
Peer-reviewedJournalProceeding of the International Conference on Economics Accounting and Taxation2026#ESGDOI
Invisible Sustainability: Decoupling ESG Sustainability Reporting from Tri Hita Karana Practices in Rural Banks in Bali
I Putu Edy Arizona, Anantawikrama Tungga Atmadja, Lucy Sri Musmini +2
This study examines the decoupling between ESG sustainability reporting and local Tri Hita Karana (THK) practices in a rural bank in Bali. Using ethnographic content analysis, it finds that the formal sustainability report fails to capture …
Peer-reviewedCNJournalEmerging Markets Finance and Trade2026#ESGDOI
Green Premium or Illusion? ESG Rating Changes and Investor Reaction in Chinese Stock Market
Wu G.
This empirical study analyzes how ESG rating changes affect investor reactions in the Chinese stock market, examining the existence of a green premium and the market value of ESG information.
Peer-reviewedJournalJournal of the Knowledge Economy2026#ESGDOI
Environment, Social, and Governance Disclosures and Firm Performance: a Critical Review and Future Agenda
Saini N.
This paper critically reviews the literature on ESG disclosures and firm performance, highlighting methodological issues such as endogeneity and measurement inconsistency. It identifies ambiguous causal links and proposes future research di…
Peer-reviewed🇺🇸 USAJournalThe International Journal of Accounting2026#ESGDOI
ESG Rating Disagreement and ESG Disclosure: A Literature Review
Michael D. Kimbrough, Xu (Frank) Wang, Sijing Wei +1
This literature review examines whether management-provided ESG disclosure can reduce ESG rating disagreement, analyzing 51 papers over 23 years. It finds that disclosure can mitigate disagreement, but effectiveness depends on disclosure ch…
Peer-reviewedJournalIssues in Contemporary Accounting and Business2026#ESGDOI
SUSTAINABILITY REPORTING AND FINANCIAL PERFORMANCE OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA: AN EXAMINATION OF SOCIAL AND EMPLOYEE
Zaharadeen Khamis, Muhammed Ishaq Khamees, Sabdat Mummy Abdul-Salam
This study examines the impact of sustainability reporting (social and employee disclosure) on financial performance (ROA) of 13 listed industrial goods firms in Nigeria. Using panel data from 2014-2024 and PCSE regression, it finds that em…
Peer-reviewed🇪🇺 EuropeJournalJournal of risk and financial management2026#ESGDOI
An Innovative Model for Assessing Intellectual Capital Based on Information from Corporate Reporting and ESG Factors
Alina Ciobotar Butnaru, Veronica Grosu, Ioana Andrioaia
This paper proposes an extended intellectual capital model incorporating ESG factors, criticizing the traditional VAIC model. Using PCA and regression on 75 Romanian listed firms, the traditional model fails to explain market performance (T…
Peer-reviewed🌍 GlobalJournalBusiness Strategy and the Environment2026#ESGDOI
Board Ethnic Diversity and the Value Relevance of Antibribery and Corruption Disclosure
A. Gerged, Sharmin Shabnam Rahman
This study reconceptualizes antibribery disclosure as a governance capability and finds that board ethnic diversity strengthens its positive association with financial and ESG performance. Using panel quantile regression on FTSE 100 firms, …