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🇪🇺 EuropeJournalSustainability2026#ESGDOI
An ESG Memorandum for Europe: Sustainable Investment Governance Between Information Manipulation Governance and EU Regulatory Framework
Edoardo Beretta, Salome Jugeli, Elena Tsipas Mancinotti
This brief report examines data governance and regulatory complexity in integrating ESG factors into asset management and corporate reporting within the EU. It analyzes frameworks such as CSRD, SFDR, EU Taxonomy, and ESRS, highlighting chal…
Peer-reviewed🌍 GlobalJournalInternational Journal of Advanced Research2026#ESGDOI
CORPORATE CARBON MANAGEMENT STRATEGIES NET- ZERO APPROACHES
Munazir Hussan Khan, Om Prakash Ghadai ,, A. Pattnaik +1
This paper systematically reviews corporate carbon management strategies and pathways to net-zero. It highlights the importance of ESG frameworks, renewable energy, CCUS, and digital technologies like AI and blockchain. Implementation chall…
Peer-reviewedJournalInternational Journal of Creative and Open Research in Engineering and Management2026#ESGDOI
Harnessing Artificial Intelligence for Climate-Aligned Corporate Sustainability: Integrating ESG Frameworks, CSR Mandates, and SDGs toward a Resilient Low-Carbon Economy
R Jayanthi, Aparna Sellam K M Aparna Sellam K M, Anusha Rajesh Anusha Rajesh
This chapter explores how AI can enable climate-aligned corporate sustainability by integrating ESG reporting, CSR mandates, and SDGs, with a focus on emerging economies, particularly India. It analyzes AI's potential to strengthen measurem…
Peer-reviewed🌍 GlobalJournalBusiness Strategy and the Environment2026#ESGDOI
Testing the Transformative Promise: Voluntary Integrated Reporting and Its ESG Consequences
Asif Mushtaq Syed, Mohi-ud-Din Sangmi
This study tests whether voluntary integrated reporting (IR) improves ESG performance using a global sample of 459 firms (2008-2023) with quasi-experimental methods. Results show no significant effect, suggesting symbolic adoption for legit…
Peer-reviewedCNJournalJournal of International Financial Management & Accounting2026#ESGDOI
Retail Investor Attention and Corporate ESG Disclosure
Tao Hong, Maochuan Wang
This paper examines whether retail investors influence corporate ESG transparency. Using NLP to measure ESG-related inquiries on Chinese investor platforms from 2010-2022, the authors find that retail investor ESG attention promotes ESG dis…
Peer-reviewed🌍 GlobalJournalJournal of Islamic Marketing2025#ESGDOI
ESG: a window into financial health and sustainable goals
Acharya G.
This paper discusses how ESG serves as an indicator of corporate financial health and sustainable goals. Though no specific analysis is provided, it highlights the importance of ESG disclosure.
Peer-reviewed🌍 GlobalJournalAdvances in Decision Sciences2025#ESGDOI
Role of ESG Disclosure in Determining Earnings Management of GCC Firms: Moderating Role of Corporate Board Diversity
Maswadi L.
This paper examines how ESG disclosure affects earnings management in GCC firms and whether corporate board diversity moderates this relationship. Findings suggest that ESG disclosure reduces earnings management, and this effect is stronger…
Peer-reviewedJournalBULLETIN OF CHERNIVTSI INSTITUTE OF TRADE AND ECONOMICS2026#ESGDOI
ESG INVESTING AND STOCK MARKET EFFICIENCY IN THE TRANSITION TO SUSTAINABLE FINANCE
Maliarchuk Oleksii
This paper examines how the proliferation of ESG investing affects stock market efficiency during the transition to sustainable finance. It highlights the divergence among ESG rating providers (correlation of 0.54) as a source of informatio…
Peer-reviewedJournalPeriodicals of Management Studies2026#ESGDOI
The Triple Green Framework for Supply Chain Sustainability: Corporate Social Responsibility, Green Leadership, and Sustainable Finance as Drivers of Performance
Akbar Ali Rabbani, Kinza Sharif, Fauzia Ahmed
This study examines the Triple Green Framework (CSR, green leadership, sustainable finance) on supply chain sustainability performance. Survey data from 320 managers in manufacturing and logistics firms reveal that sustainable finance is th…
Peer-reviewedCNJournalBusiness Strategy and the Environment2026#ESGDOI
The Impact of Green Innovation and Green Finance on Corporate ESG Performance
Zhaoke Feng, Chaminda Wijethilake
Using data from Chinese A-share listed firms (2012-2022), this study examines how green innovation and green finance affect corporate ESG performance. Green innovation improves ESG, especially the environmental dimension. Green finance enha…
Peer-reviewedJournalACCOUNTING AND CONTROL2026#ESGDOI
STANDARDIZATION OF ESG REPORTING IN RUSSIA
O. A. Yusupova, Maxim V. Demidov, V. A. Vinichenko
This paper analyzes the institutionalization and current state of ESG reporting in Russia, highlighting the lack of unified standards despite mandatory disclosure requirements. Through a comparative case study of Sberbank and Nornickel, it …
Peer-reviewedJournalJurnal Reviu Akuntansi dan Keuangan2026#ESGDOI
The Moderating Role of ESG Disclosure in The Relationship Between Financial Reporting Quality, Investment Effectivity, and Firm Value: Evidence From Emerging Markets
Fella Halida, Umi Nurul Jannah
This study examines how ESG disclosure moderates the effects of financial reporting quality and investment effectivity on firm value in Indonesian and Malaysian manufacturing firms (2020-2024). Results show contrasting mechanisms: in Indone…
Peer-reviewedJournalNusantara2026#ESGDOI
Integrating ESG in Corporate Restructuring: Comparative Legal Frameworks of Indonesia and Singapore
Sheilla Bintang Aerielisty
This paper compares ESG integration in corporate restructuring in Indonesia and Singapore. It finds that Indonesia's fragmented regulations and purely quantitative merger control facilitate greenwashing, while Singapore's institutionalized …
Peer-reviewedJournalSiyasah Dusturiyah: State Law Review2026#ESGDOI
ESG Integration in SOE Directors' Duties: Comparing Indonesian and Malaysian Corporate Law
Alia Imron
This article compares ESG integration into fiduciary duties of SOE directors in Indonesia and Malaysia. Indonesia's rigid state finance doctrine chills sustainable investments, while Malaysia treats failures via civil remedies. The study pr…
Peer-reviewed🇪🇺 EuropeJournalRevista de Contabilidad - Spanish Accounting Review2026#ESGDOI
Toward comparable corporate sustainability reporting in state-owned enterprises
Ana Yetano, L. Torres, Jaime García-Rayado +1
This study analyzes sustainability reports of 25 Spanish state-owned enterprises from 2018 to 2021, finding improved comparability and homogenization. Membership in collaborative platforms significantly enhances reporting quality, while ext…
🇪🇺 EuropeJournalZenodo (CERN European Organization for Nuclear Research)2026#ESGDOI
Corporate Governance, ESG Performance, and Sustainability Reporting: An Integrated Review of Mechanisms, Mandates, and Outcomes
Yash Periwal, Kamal De Krishna, Dr. Ankit Raj Singh
This review synthesizes evidence from over 50 papers on how corporate governance mechanisms (board independence, gender diversity, CEO duality, ownership structure, sustainability committees) influence ESG performance and sustainability rep…
Peer-reviewedJournalInternational Journal of Disclosure and Governance2026#ESGDOI
Are companies really awaking in ESG? Analyzing ESG disclosure toward corporate sustainability text data
Ittipornpaisarn P.
This paper analyzes ESG disclosure text data to assess the actual state of corporate sustainability efforts, quantitatively examining the quality and progress of disclosures.
Peer-reviewedCNConferenceAdvances in Science Technology and Innovation2026#ESGDOI
The Moderating Effect of Sustainable Strategy on Environmental, Social, and Governance (ESG) Disclosure and Market Performance: Evidence from China’s Strategic Emerging Industries
Wang S.
This paper examines the relationship between ESG disclosure and market performance in China's strategic emerging industries, finding that a sustainable strategy moderates this link. High-quality ESG disclosure improves market valuation, but…
Peer-reviewed🌍 GlobalJournalZenodo (CERN European Organization for Nuclear Research)2026#ESGDOI
INTEGRATING ARTIFICIAL INTELLIGENCE, BIG DATA, AND FINTECH INNOVATIONS IN SUSTAINABILITY REPORTING: A QUANTITATIVE ANALYSIS OF ESG DISCLOSURE AND CORPORATE TRANSPARENCY
A. Sunitha, K. Srinivas, T.Radhika, B.Chandrakala Naik, P. Sandya Rani
This study examines the impact of AI, big data, and FinTech adoption on ESG disclosure quality and corporate transparency using survey data from 312 professionals in India, UAE, and UK. PLS-SEM results show positive effects of these digital…
Peer-reviewedJournalEconomics. Finances. Law2026#ESGDOI
ESG factors as determinants of investment activity of enterprises in the conditions of sustainable economic transformation
V. Levchenko, O. Sereda
This paper analyzes the impact of ESG factors on enterprise investment activity under conditions of sustainable economic transformation. It identifies asymmetric investment recovery and a shift toward intangible assets, revealing mechanisms…