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🇪🇺 EuropeJournalBusiness Strategy and the Environment2026#ESGDOI
Beyond Reporting: The Integration of Climate Change and Biodiversity Into Business Strategies and Governance Structures of Swedish Firms and Financial Institutions
Andersson F. .
This study examines how Swedish firms and financial institutions integrate climate change and biodiversity into their business strategies and governance structures, moving beyond mere reporting. It identifies key practices and challenges, o…
Peer-reviewed🇪🇺 EuropeJournalSocial Responsibility Journal2023#ESGDOI
Women board members’ impact on ESG disclosure with environment and social dimensions: evidence from the European banking sector
Gurol B.
This study analyzes the impact of women board members on ESG disclosure, specifically environmental and social dimensions, in the European banking sector. Findings suggest that increasing women board representation may enhance ESG disclosur…
Peer-reviewedConferenceAip Conference Proceedings2025#ESGDOI
Assessing the impact of environmental, social and governance (ESG) disclosures on financial performance in Taiwan's semiconductor sector (2020-2022)
Susanti B.A.
This study assesses the impact of ESG disclosures on financial performance in Taiwan's semiconductor sector from 2020 to 2022. It likely examines the relationship between ESG disclosure scores and financial metrics such as ROA.
Peer-reviewedJournalApplied Economics2025#ESGDOI
Enhancing ESG disclosure through AI adoption: the moderating role of institutional quality
Rauf F.
This study examines how AI adoption improves corporate ESG disclosure quality, analyzing the moderating role of institutional quality. Empirical findings show that AI enhances transparency and comprehensiveness, with strong institutional fr…
Peer-reviewed🌍 GlobalConferenceLecture Notes in Networks and Systems2026#ESGDOI
Digital Innovations and ESG Disclosure: Does Policy Stability Matter?
Hasan E.F.
This study examines the impact of digital innovations on ESG disclosure quality, finding that policy stability moderates this relationship. Digital technologies enhance disclosure, but policy instability may dampen these benefits.
Peer-reviewedJournalJournal of Accounting Research2023#ESGDOI
Transmission Effects of ESG Disclosure Regulations Through Bank Lending Networks
Wang L.L.
This paper examines how ESG disclosure regulations propagate through bank lending networks, affecting lending decisions and systemic risk. It provides empirical evidence on transmission channels, highlighting implications for sustainable fi…
Peer-reviewedCNJournalEconomic Analysis and Policy2025#ESGDOI
ESG disclosure and corporate human capital upgrading in China
Ni M.
This paper empirically analyzes how ESG disclosure requirements influence corporate human capital upgrading in China, suggesting that disclosure mandates can drive improvements in human resource management and employee skill development.
Peer-reviewedJournalCorporate Governance an International Review2026#ESGDOI
ESG Disclosure, Foreign Ownership, and the Role of the Information and Governance Environments
Temiz H.
This study examines the relationship between ESG disclosure and foreign ownership, and how information and governance environments moderate this relationship. It provides empirical evidence on the role of disclosure in attracting foreign in…
Peer-reviewed🌍 GlobalJournalAsia Pacific Journal of Accounting and Economics2025#ESGDOI
Mandatory ESG disclosure and trade credit: international evidence
Chen K.
This study uses international data to analyze how mandatory ESG disclosure affects trade credit between firms. It provides empirical evidence that disclosure mandates alter supply chain credit behavior, highlighting the economic relevance o…
Peer-reviewedJournalJournal of Environmental Planning and Management2016#ESGDOI
Does corporate social performance reduce greenhouse gas emissions at the macro level?
Graafland J.
This paper examines the macro-level relationship between corporate social performance (CSP) and greenhouse gas emissions. It investigates whether countries with higher aggregate CSP have lower emissions, shedding light on the economy-wide i…
Peer-reviewed🌍 GlobalJournalInternational Journal of Business, Economics and Management2026#ESGDOI
Governance architecture as the missing link in strategic ESG integration: A conceptual framework for banking institutions
Derrick Fyffe
This conceptual study argues that governance architecture, not mere disclosure or climate ambition, is key to successful ESG integration in banks. It synthesizes corporate governance, climate risk, and prudential regulation to propose a Gov…
Peer-reviewedCNJournalDiscrete Dynamics in Nature and Society2026#ESGDOI
How Do ESG Ratings Affect Corporate Green Transformation: Evidence From China
Tianshu Qu
Using panel data from Chinese A-share listed companies from 2009 to 2022, this study finds that ESG ratings significantly promote corporate green transformation. The effect is mediated by reduced debt financing costs, increased institutiona…
Peer-reviewedCNJournalAdvances in Economics, Management and Political Sciences2026#ESGDOI
Research on Corporate Financial Strategy Based on ESG: A Case Study of LONGi Green Energy
Xinyun Ye
This study uses a longitudinal single-case analysis of LONGi Green Energy (2019-2023) to examine how ESG integration reshapes corporate financial strategy. Findings show that ESG reduces debt and equity costs through signaling, drives verti…
Peer-reviewed🌍 GlobalJournalCritical Perspectives on International Business2026#ESGDOI
Sustainable finance in Southeast Asia: the ESG-cost of capital nexus and the role of legal institutions
Josua Tarigan, Samuel Ivano Sanjaya, Saarce Elsye Hatane +1
This study analyzes 490 firm-year observations across Southeast Asia and finds a negative relationship between ESG scores and cost of capital, stronger in weaker legal systems. It also examines changes across COVID-19 periods, showing effec…
Peer-reviewedJournalFrontiers in Sustainability2026#ESGDOI
Impact of ESG on shareholders’ value creation’
Abdulrahman Atllah Alharbi
This study analyzes the impact of ESG on financial performance for firms listed in GCC countries. Using panel data, it finds no significant effect, though ESG adoption varies across countries and industries. Highlights the need for deeper E…
Peer-reviewed🌍 GlobalJournalInternational Journal of Financial Studies2026#ESGDOI
A Design Science Approach to Predicting ESG Performance Using Ensemble Machine Learning
Yara Ibrahim, Khaled Hussainey, Taghred Moukhtar Sayed Moawad
This study develops an ESG prediction framework using ensemble machine learning under the Design Science paradigm. Using Refinitiv and Bloomberg firm-level data, it finds ESG performance moderately forecastable, with ensemble methods outper…
Peer-reviewedJournalJIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi2026#ESGDOI
Kualitas Pengungkapan Sustainability Report Berbasis GRI pada Perusahaan Sektor Energi di Bursa Efek Indonesia Periode 2020–2024
Suci Mulyani, Mukhzarudfa, Ratih Kusumastuti +1
This study analyzes the disclosure quality of sustainability reports for 16 energy sector companies listed on the Indonesia Stock Exchange from 2020 to 2024, using GRI Standards 2021. The average ESG disclosure score increased from 45.28% i…
Peer-reviewed🇪🇺 EuropeJournalBottom Line2026#ESGDOI
Software, transformation and ESRS: systematic assessment of current research on impact potential of ESG management software for sustainable business transformation
Carolin Rautenberg, D. Michelis
This systematic literature review evaluates the impact potential of ESG management software for sustainable business transformation in the context of the EU CSRD. It consolidates disparate technologies into five functionality clusters and i…
Peer-reviewed🌍 GlobalJournalJournal of economics and trade2026#ESGDOI
The Effect of Environmental, Social, and Governance (ESG) Disclosure on the Earnings Response Coefficient (ERC) with Firm Size as a Moderating Variable
Puspita Ayu Lestari, T. Prasetyo, Liza Alvia
This study examines the effect of ESG disclosure on the Earnings Response Coefficient (ERC) for 20 Indonesian banks from 2020-2024. Environmental and social disclosures negatively impact ERC, but firm size positively moderates these relatio…
Peer-reviewed🇪🇺 EuropeJournalZenodo (CERN European Organization for Nuclear Research)2026#ESGDOI
D6.2 Triple Bottom Line policy recommendations for permitting, social model contract and ESG reporting
Julian Hilton, Malika Moussaid-Hilton, Ludwig Hermann +8
This report provides triple bottom line policy recommendations for EU policymakers and regulators facing challenges in permitting strategic/critical raw materials under the CRM Act, mining in protected areas, and navigating fragmented regul…