GX Research Hub · English
GX & Decarbonization Research
This page provides an English interface to the gxceed GX paper corpus. The corpus aggregates papers from 13 open 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.
Preprint🌍 GlobalMultidisciplinary Reviews2025#ESGDOI
Influence of environmental social governance (ESG) disclosure on the financial performance (FP) of real estate investment trusts (REITs): A review
Olumide Samson Ola, Mohd Lizam
This systematic review synthesizes empirical evidence on ESG disclosure and REIT financial performance from 2016-2024. Analyzing 28 studies, it finds predominantly positive associations (~68%), with social and governance pillars most impact…
PreprintJournal of Applied Economics and Policy Studies2025#ESGDOI
Integrating Stakeholder-Oriented Reporting and Double Materiality in CSR Accounting: A Critical Evaluation of GRI Standards in Corporate Sustainability Disclosures
Yunhan Wan
This study critically evaluates GRI-based sustainability reports of multinational corporations, revealing imbalances in stakeholder participation (overemphasis on investors/regulators) and double materiality integration (environmental risks…
Peer-reviewed🇺🇸 USAJournalInternational Journal of Production Economics2021#ESGDOI
An assessment of factors contributing to firms’ carbon footprint reduction efforts
Santosh Mahapatra, Tobias Schoenherr, Jayanth Jayaram
This study assesses factors that contribute to firms' carbon footprint reduction efforts, examining how managerial, regulatory, and economic determinants shape corporate decarbonization actions. Provides empirical evidence for designing eff…
Peer-reviewed🇪🇺 EuropeJournalJournal of Cleaner Production2025#ESGDOI
Primary data share indicator for social life cycle assessment
Lindsey Roche, Peter Holzapfel, Matthias Finkbeiner
This study extends the primary data share (PDS) indicator from product carbon footprinting to social LCA, proposing three data specificity indicators (PDS, site-specific, and company-specific). Applied to lithium production in Chile, the fo…
Peer-reviewedJournalKorean Accounting Review2025#ESGDOI
The Relation between Corporate Tax Burden and ESG Tax Disclosure: Focusing on the Disclosure of Sustainability Reports
Lee H.Y.
This study examines the relationship between corporate tax burden and ESG tax disclosure in sustainability reports. Although the abstract is not available, the title suggests an analysis of how tax transparency in ESG reporting relates to t…
Peer-reviewedJournalApplied Economics2023#ESGDOI
ESG and systemic risk
Aevoae G.M.
This paper examines how environmental, social, and governance (ESG) factors influence systemic risk in the financial system. It explores transmission channels and implications for financial stability, offering insights for regulators and di…
Peer-reviewedJournalQuality Access to Success2024#ESGDOI
Firm Ownership, Board Characteristics and Corporate Social Responsibility Disclosures in Vietnamese Listed Companies
Nguyen Q.T.
This empirical study examines how ownership structure and board characteristics influence CSR disclosure levels among Vietnamese listed firms. It finds significant associations between governance factors and disclosure extent, contributing …
Peer-reviewedJournalAsia Pacific Journal of Accounting and Economics2016#ESGDOI
The impact of ESG disclosures and institutional ownership on market information asymmetry
Siew R.Y.J.
This study empirically examines how ESG disclosures and institutional ownership influence market information asymmetry. Findings likely indicate that better ESG disclosure reduces information asymmetry, with institutional ownership potentia…
Peer-reviewed🇪🇺 EuropeJournalResearch in Transportation Business & Management2026#ESGDOI
Environmental, social, and governance (ESG) reporting challenges for polish seaport authorities within an international context
Anna Michalska-Szajer, Arkadiusz Kozłowski, Hanna Klimek +2
This paper examines the challenges Polish seaport authorities face in implementing ESG reporting within an international context, likely addressing data gaps, regulatory complexity, and capacity constraints. It contributes to understanding …
Peer-reviewed🌍 GlobalJournalBusiness Strategy and the Environment2026#ESGDOI
Environmental, Social and Governance (ESG) Drivers of Sustainability Transitions in Sub‐Saharan Africa: Why One Size Does Not Fit All
Emmanuel Kwaku Manu, Bismark Asante, Gabriel Eweje
Using panel data from 39 sub-Saharan African countries (2000–2023), this study examines how ESG drivers affect sustainability transition performance. Environmental pressures (carbon intensity, energy use) consistently hinder transitions, wh…
Peer-reviewedJournalMeditari Accountancy Research2023#ESGDOI
Environmental, social and governance (ESG) disclosure and firm performance: does national culture matter?
Wasiuzzaman S.
This study examines how national culture moderates the relationship between ESG disclosure and firm performance, offering implications for investors and regulators in cross-country settings.
Peer-reviewedJournalInternational Review of Financial Analysis2026#ESGDOI
The impact of spillover effect from business groups on ESG rating disagreement
Liu X.
This study empirically examines how spillover effects within business groups influence ESG rating disagreement. By clarifying how information sharing and reputation contagion among group firms affect analyst assessments, it offers implicati…
Peer-reviewedJournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
Environmental, Social and Governance Disclosures at the Intersection of Micro and Macro Factors: Evidence From Emerging and Developed Markets
Garip O.
This paper examines how micro-level firm characteristics and macro-level institutional factors jointly shape ESG disclosure practices across emerging and developed markets. It provides comparative evidence on the determinants of disclosure …
Peer-reviewedJournalJournal of Nusantara Economy2026#ESGDOI
Same Issuer, Different Lenses: Divergence between Sharia Screening, Conventional ESG, and Maqasid -Based Islamic ESG in Indonesian Listed Companies
Lilis Renfiana, Misnen Ardiansyah, Alexander Thomaas Reed
This study empirically shows that Sharia screening, conventional ESG, and Maqasid-based Islamic ESG produce divergent assessments for the same 33 Indonesian issuers in the Jakarta Islamic Index 70. Despite a strong positive correlation betw…
Peer-reviewed🇪🇺 EuropeJournalWSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS2026#ESGDOI
The Impact of Sustainable Development Goals at the National Level Case Study (2022-2023): Examination of the Corporate Social Responsibility Reports of the Eight Largest Companies in Greece
Vasilis Menexes-Eemvraizoglou, Dorothea Kasiteropoulou
This study analyzes the sustainability reports of eight major Greek companies for 2022, using GRI guidelines, to assess their alignment with Sustainable Development Goals. It finds satisfactory integration of management principles but ident…
Peer-reviewed🇨🇳 ChinaJournalThunderbird International Business Review2026#ESGDOI
How Do Gender‐Diverse Boards Strengthen Sustainability Compensation Incentives? Evidence on the Moderating Role of Internal Audit and <scp>GRI</scp> Reporting
Muhammad Mubeen, Saira Arshad, Hafiz Muhammad Arslan +1
This study examines whether gender-diverse boards are associated with stronger sustainability compensation incentives, and whether internal audit and GRI reporting moderate this link. Using a global 2012-2023 firm panel with fixed effects, …
Peer-reviewedJournalJurnal Ragam Pengabdian2026#ESGDOI
The Effect of ESG Disclosure, Green Investment, and Board Gender Diversity on Corporate Reputation
Muhammad Razaq, Lela Nurlaela Wati
Using 2018–2024 data from 68 Indonesian manufacturing firms, this study applies binary logistic regression to examine how ESG disclosure, green investment, and board gender diversity affect corporate reputation. It finds positive significan…
Peer-reviewed🇯🇵→🌍 Japan-to-Global🇯🇵 JapanConference2025 International Conference on Computational Intelligence and Knowledge Economy Iccike 20252025#ESGDOI
Integrating Society 5.0 with Sustainable Finance: A Human-Centered Model to Address Global Challenges and Unlock Opportunities
Ahmed A.
Proposes a human-centered model integrating Society 5.0 with sustainable finance to address global challenges and unlock opportunities. Offers a conceptual framework linking Japan's societal vision with financial mechanisms for sustainabili…
Peer-reviewed🌍 GlobalJournalHumanities and Social Sciences Communications2026#ESGDOI
How does ESG shape corporate green innovation? A comprehensive review based on bibliometric and systematic literature analysis
Yuhang Yang, Alexios Kythreotis
This review uses bibliometric analysis (CiteSpace) and systematic literature review of 792 WoS articles (2008-2024.10) to map ESG-green innovation research. It reveals rapid growth, core themes (sustainability, CSR, firm performance), and a…
Peer-reviewedJournalIlomata International Journal of Tax and Accounting2026#ESGDOI
Profitability and Firm Value in the Perspective of Signaling Theory and Stakeholder Theory: The Moderating Role of Sustainability Reporting
Revi Candra, Nurul Nazifah, Gampito +2
This study analyzes how profitability affects firm value in Indonesian plantation companies listed on the IDX (2021–2023) and whether sustainability reporting moderates this relationship. Using moderated regression on 11 firms, it finds neg…