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-reviewedJournalAmerican Journal of Economic and Management Business (AJEMB)2026#ESGDOI
Determinants of Sustainable Corporate Bond Yields: The Impact of Macroeconomics and the Moderating Role of ESG on Company Fundamental Factors
Deny Muharam, P. Sihombing
This study analyzes determinants of sustainable corporate bond yields in Indonesia, examining liquidity, profitability, solvency, bond ratings, inflation, and interest rates, with ESG as a moderator. Using MRA on 82 observations (2023-2024)…
Peer-reviewed🌍 GlobalJournalJournal of Applied Economic Sciences2026#ESGDOI
Sustainability and ESG-Driven Capital Structure: Evolving Paradigms in Corporate Finance
F. Abdulazeez, Temitope Arasi, Olukayode Bababunmi +5
This study analyzes the impact of ESG performance and governance on capital structure using a panel of 2,000 listed firms from 2000 to 2024. Fixed effects and system GMM estimates show that ESG performance increases leverage and debt maturi…
Peer-reviewedCNJournalCorporate Governance: The International Journal of Business in Society2026#ESGDOI
Digital finance and corporate ESG performance: the roles of financial mismatch and executive education level
Rui Zhao, Jiasen Sun
Using a sample of Chinese A-share listed companies from 2011 to 2022, this study investigates how digital finance (DIF) affects corporate ESG performance (ESGP). It finds that DIF enhances ESGP directly and indirectly through green innovati…
Peer-reviewed🇪🇺 EuropeJournalSupply Chain Management2026#ESGDOI
Regulatory design, institutional pressures and the coupling of human rights due diligence
M. Skerritt, L. Taylor, Amaya Vega +2
This paper evaluates how the CSRD influences corporate disclosures on modern slavery and human rights due diligence (HRDD). Based on content analysis of 21 sustainability reports and interviews with 32 managers, it finds that while double m…
Peer-reviewed🌍 GlobalJournalESG - Risk Management or New Sustainability? : VIII. BUEB International Sustainability Student Conference Proceedings2026#ESGDOI
Sustainability and ethical responsibility in the semiconductor industry: A comparative case study of TSMC and SMIC
Lóránd Levente Szávó
This study comparatively analyzes sustainability and ethical responsibility in the semiconductor industry, focusing on TSMC and SMIC. TSMC shows strong commitments to carbon neutrality and water recycling, while SMIC aligns with national po…
Peer-reviewed🌍 GlobalJournalProblems and Perspectives in Management2026#ESGDOI
Institutional differences in CEO sustainability messages: Text mining of Korean and global firms’ reports
T. Yoon
This study analyzes CEO messages from 343 Korean and 323 global sustainability reports using text mining. Korean firms emphasize management, growth, and market, while global firms highlight community, customer, and commitment. Korean firms …
Peer-reviewedJournalEconomic Analysis Theory and Practice2026#ESGDOI
Comparative assessment of the environmental sustainability of Russian companies producing mineral fertilizers
Ekaterina V. PERFIL'EVA
This paper assesses the environmental sustainability of five Russian mineral fertilizer producers using an integral indicator based on GHG emissions, energy efficiency, water use, waste management, and ESG disclosure. It finds significant d…
Peer-reviewedJournalЭкономика и предпринимательство2026#ESGDOI
ESG-ТРАНСФОРМАЦИЯ ТЕКСТИЛЬНОЙ ПРОМЫШЛЕННОСТИ: ВЫЗОВЫ И ПЕРСПЕКТИВЫ ДЛЯ УСТОЙЧИВОГО РАЗВИТИЯ
Н.Ю. Пин
This study analyzes how ESG principles in the textile industry can reduce environmental impact and enhance competitiveness. It compares reports from international organizations and disclosures standards (GRI, CSRD, SASB), highlighting chall…
Peer-reviewedJournalمجلة الاسکندریة للبحوث المحاسبیة2026#ESGDOI
The ESG Valuation Gap: A Comparative Study of Egyptian and Saudi Listed Companies
M. Ismail
This study compares the value relevance of ESG disclosures between Egyptian and Saudi listed firms. In Saudi Arabia, ESG performance positively impacts firm value, driven by governance disclosures. In Egypt, the relationship is negative. Th…
Peer-reviewedJournalFuture Business Journal2026#ESGDOI
ESG, firm systematic risk, and economic policy uncertainty: analysis using deep learning-based ESG scores
H. T. Bui, T. A. Trinh, Nhung Vu +2
This study uses deep learning-based ESG scores to analyze the relationship between firm systematic risk and economic policy uncertainty. It examines whether ESG performance contributes to risk reduction.
Peer-reviewedCNJournalAdvances in Economics, Management and Political Sciences2026#ESGDOI
The Impact of ESG Rating on Corporate Earnings Management: A Study from the Perspective of Information Transparency
Zixuan Hu
This study empirically analyzes how ESG ratings constrain earnings management in Chinese A-share listed firms from 2011-2020. It finds that superior ESG performance reduces abnormal business activities that embellish financial statements, w…
Peer-reviewedCNJournalInternational Journal of Frontiers in Sociology2026#ESGDOI
ESG Rating Divergence and Annual Report Tone Management: Empirical Evidence from Chinese Listed Firms
Zhang Yuan, Wang Yiman
This study examines the impact of ESG rating divergence on annual report tone management using a sample of non-financial Chinese listed firms from 2015-2024. Results show a significant positive relationship, mediated by corporate reputation…
Peer-reviewedJournalУчет и статистика2026#ESGDOI
Внутренний аудит в контексте ESG-повестки: новые задачи в обеспечении устойчивого развития и корпоративной ответственности
Н.Г. Вовченко, С. А. Булгаков, А.А. Суховеева
This paper examines how the ESG agenda transforms the role of internal audit. It identifies five new tasks: independent assurance of ESG reporting, assessment of ESG risks and controls, compliance monitoring, consulting for ESG integration,…
Peer-reviewedJournalJournal of Risk and Financial Management2026#ESGDOI
ESG Performance and Firm Value in Indonesia: Do Political Connections and External Assurance Matter?
R. Adri, Satriawan Surya, Herman Halim +1
This study examines how ESG performance translates into firm value in Indonesia, characterized by high information asymmetry and strong political-business linkages. Using panel data from 2010-2023, they find that political connections stren…
Peer-reviewed🌍 GlobalJournalJurnal Aplikasi Akuntansi2026#ESGDOI
THE ROLE OF ENVIRONMENTAL ASSURANCE IN THE RELATIONSHIP BETWEEN BOARD CHARACTERISTICS AND ENVIRONMENTAL DISCLOSURE
Agita Dini Febrianti, M. Sari
This study examines how board characteristics (size, independence, gender diversity) affect environmental disclosure and the moderating role of environmental assurance, using panel data (2020-2024) from Southeast Asian non-financial firms. …
Peer-reviewed🇺🇸 USAJournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
ESG
Performance and Corporate Financial Performance: The Moderating Effects of Financing Constraints and Ownership Structure
Tingting Li, Huiting Wang
This study analyzes the relationship between ESG performance and corporate financial performance using 200 US listed firms (2010-2020). It finds a significant positive link, with financing constraints negatively moderating and ownership con…
Peer-reviewedJournalECONOMIC Series of the Bulletin of the L.N. Gumilyov ENU2026#ESGDOI
Environmental Management Accounting within the ESG Indicator System of Sustainable Business Development in Kazakhstan
A. Nizamdinova, Zhuoshan Yang, E. Aktureeva
This paper examines the role of environmental management accounting within the ESG indicator system of sustainable business development in Kazakhstan. Using mixed methods, it finds a significant correlation between environmental expenditure…
Peer-reviewed🌍 GlobalJournalJournal of Studies in Academic, Humanities, Research, and Innovation2026#ESGDOI
Digital Finance And Esg Convergence In Gold Markets: Technologies, Standards And Market Impacts
Sumadi
This study empirically examines how digital finance technologies (blockchain, fintech, AI) enhance ESG integration and traceability in gold markets. Using data from the World Gold Council and IMF, it finds that digital finance improves ESG …
Peer-reviewed🌍 GlobalJournalEconomic scope2026#ESGDOI
IMPLEMENTATION OF ESG STANDARDS INTO THE PRACTICE OF ANTI-CRISIS MANAGEMENT OF TERRITORIAL COMMUNITIES: SCIENTIFIC AND EDUCATIONAL SUPPORT OF RECOVERY
O. Shulha
This paper proposes a model for implementing ESG standards in the anti-crisis management of territorial communities in Ukraine, focusing on post-war recovery. It emphasizes universities as intellectual hubs providing ESG audit methodologies…
Peer-reviewedJournalRegional Economics Theory and Practice2026#ESGDOI
Divergence of ESG ratings: Methodological sources and data quality
E. Vetoshkina, A. A. Terentev
This paper demonstrates that the divergence of ESG ratings is structural, stemming from differences in indicator measurement, thematic coverage, and aggregation mechanisms. It identifies specificities of the Russian ESG market and instituti…
