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-reviewedJournalCogent Business & Management2026#ESGDOI
Incremental value relevance of ESG disclosure: heterogeneous effects across ESG dimensions under crisis conditions in Indonesian mining firms
Yeney Widya Prihatiningtias, Nisrina Raniah Mawardi, Iqbal Lhutfi
Using an Ohlson price regression on 30 Indonesian mining firms (2018–2023), the study tests whether ESG disclosure carries incremental value relevance beyond accounting information. Aggregate ESG shows no significant effect, but dimensions …
Peer-reviewed🇪🇺 EuropeJournalSustainability2026#ESGDOI
ESG Reporting, Financial Performance, and Organizational Resilience: Evidence from European Companies
Mihaela Gabriela Neacșu, Iuliana Georgescu, Irina Chiriac
This study compares 247 European listed firms that disclosed ESG performance continuously over 2005–2024 with 172 intermittent or non-disclosers, using Welch's t-test and panel regressions with firm fixed effects and Mundlak specifications.…
PreprintResearch Square2026#ESGDOI
The Gap between ESG Disclosure and Actual Performance: Evidence from India’s BRSR Core Reporting
Kanika Jindal
This study empirically examines the gap between firms' ESG disclosures and their actual performance under India's BRSR Core reporting regime. It probes disclosure credibility and potential greenwashing within an emerging-market mandatory di…
Peer-reviewed🌍 GlobalJournalJournal of Risk and Financial Management2025#ESGDOI
Herding Behavior, ESG Disclosure, and Financial Performance: Rethinking Sustainability Reporting to Address Climate-Related Risks in ASEAN Firms
Warokka A.
Examines how ESG disclosure relates to financial performance among ASEAN firms, incorporating herding behavior as a driver of disclosure practices. It reconsiders sustainability reporting through a climate-related risk lens, suggesting link…
Peer-reviewed🌍 GlobalJournalJournal of International Financial Markets Institutions and Money2024#ESGDOI
Examining the impact of liquidity creation on bank stability in the Asia Pacific region: Do ESG disclosures play a moderating role?
Gupta J.
An empirical study examining how liquidity creation affects bank stability across Asia Pacific, and whether ESG disclosures moderate this relationship. It suggests stronger ESG disclosure may buffer the risks of liquidity creation and suppo…
Peer-reviewedJournalInternational Review of Financial Analysis2025#ESGDOI
ESG disclosure as advertisement of corporate bond issuances
Hoepner A.G.F.
This paper appears to examine whether ESG disclosure functions as a form of advertising around corporate bond issuances. Without an abstract, details are unclear, but it likely explores how ESG information signals to bond investors and shap…
Peer-reviewedJournalEconomics Letters2024#ESGDOI
ESG disclosure and corporate cost stickiness: Evidence from supply-chain relationships
Jiang W.
An empirical study examining how ESG disclosure affects cost stickiness across supply-chain relationships. It suggests disclosure pressure from customers shapes suppliers' cost structures and resource-allocation decisions. Relevant to Scope…
Peer-reviewedCNJournalEconomics Letters2025#ESGDOI
Does environmental regulation complement ESG Disclosure? Evidence from the emergence of pollution emission permits regime in China
Li Y.
An empirical study using China's pollution emission permit regime as a quasi-natural experiment to test whether stronger environmental regulation complements or substitutes for corporate ESG disclosure. It informs how regulation and disclos…
Peer-reviewed🌍 GlobalJournalEconomics and Finance Letters2025#ESGDOI
The role of ESG disclosure in enhancing profitability and market value: Insights from Saudi Arabia’s corporate landscape
Hussain M.A.
An empirical study examining how ESG disclosure affects corporate profitability and market value among Saudi Arabian firms. It tests the economic payoff of sustainability disclosure in an emerging Gulf market, illustrating how ESG informati…
Peer-reviewedCNConferenceConference Proceedings of the 13th International Symposium on Project Management Ispm 20252025#ESGDOI
Executive Equity Incentives and Corporate ESG Disclosure: Evidence from A-share Listed Companies
Yin H.
An empirical study examining how executive equity-based incentives affect corporate ESG disclosure among Chinese A-share listed firms. It suggests compensation design as a governance lever shaping disclosure behavior. Abstract unavailable, …
Peer-reviewed🌍 GlobalJournalInternational Review of Financial Analysis2025#ESGDOI
It's only words? ESG disclosure and corporate sustainability in Brazil
Filgueira A.
This study appears to examine whether ESG disclosure by Brazilian firms aligns with actual corporate sustainability action. The title suggests a focus on the gap between 'words only' disclosure (greenwashing) and substantive behavior. It of…
Peer-reviewedJournalAccounting Review2025#ESGDOI
ESG Disclosure, Market Forces, and Investment Efficiency
Xue H.
This study appears to examine how ESG disclosure affects corporate investment efficiency, interacting with market forces such as competition and discipline. It asks whether disclosure improves capital allocation and whether market pressure …
Peer-reviewedCNJournalJournal of Economics Business and Management2026#ESGDOI
Institutional Environment, ESG Performance, and Its Improvement Paths: A Literature-Based Analysis
Liu-Yu Liu
This literature-based review synthesizes the meaning, perception, value effects, shortcomings, and improvement paths of corporate ESG performance. Empirical work shows ESG promotes financial performance, fully mediated by non-financial perf…
Peer-reviewedJournalJurnal HARMONI: Jurnal Akuntansi dan Keuangan2026#ESGDOI
The Influence of Financial Performance and Non-Financial Performance on Market Value of Banking Companies Listed on the Indonesia Stock Exchange 2020–2024
Muhammad Wildan Farhan Wildan, Desmy Riani, Hurriyaturrohman
Panel regression on 13 Indonesian listed banks (65 observations, 2020–2024) tests whether ROA and ESG scores drive Price-to-Book Value. ROA is positive and significant, while ESG score shows no significant effect, and the joint effect is al…
Peer-reviewedJournalProject technologies in management2026#ESGDOI
Special Characteristics of Non-Financial Reporting on Project Management in Russia Using the Example of the Energy Industry
K. Lebedeva
Comparative analysis of ESG non-financial reporting by four major Russian energy companies (Gazprom, RusHydro, Inter RAO, Rosseti). Reporting focuses on final ESG outcomes while project-management effectiveness indicators remain under-discl…
Peer-reviewedJournalJournal of Innovative and Creativity (Joecy)2026#ESGDOI
Literature Review: Pengaruh ESG Disclosure terhadap Nilai Perusahaan dan Kinerja Keuangan
Jolanda Treesye Rumende, Trinandari Prasetya Nugrahanti
A narrative literature review synthesizing Scopus-indexed studies (2020–2025) on how ESG disclosure affects firm value and financial performance. ESG disclosure generally has a positive effect via reputation, operational efficiency, and inv…
Peer-reviewedJournalJournal of Public Affairs2026#ESGDOI
Integrating Sustainability Strategy, Governance, and Outcomes: Reviewing Two‐Decades of
ESG
Research Through Bibliometric and Content Analysis
B. Solikhah
A two-decade review of ESG research combining bibliometric mapping of 447 Scopus/WoS publications with qualitative content analysis of 249 papers. It traces ESG's evolution from a disclosure-based measure to an integrated framework spanning…
Peer-reviewedJournalBalance : Jurnal Akuntansi dan Manajemen2026#ESGDOI
Pengaruh Kinerja Lingkungan, Green Finance, Dan Good Corporate Governance Terhadap Nilai Perusahaan
Gradiana Moru, Apryanus Fallo, Ignatia Thomasita Bau Mau
This study uses multiple regression on 36 observations from six Indonesian textile and garment firms to test how environmental performance, green finance, and good corporate governance (GCG) affect firm value. Environmental performance show…
Peer-reviewedJournalJurnal Pendidikan Akuntansi & Keuangan2026#ESGDOI
Sustainability Performance Disclosure and Cost of Capital: Evidence from Indonesia
Etti Ernita Sembiring, Arif Afriady, Arry Irawan +3
Panel regression on 56 Indonesian listed manufacturers (2021–2024) tests whether ESG disclosure lowers WACC. Results show no significant effect of overall or individual E/S/G disclosure on cost of capital. The authors argue signalling and l…
Peer-reviewed🇪🇺 EuropeJournalJournal of risk and financial management2026#ESGDOI
ESG Score and Firm Value: The Role of the Institutional Context—A Comparative Analysis of the United States and the European Union
Paolo Maccarrone, Renato Della Cioppa
This study tests whether the ESG–firm value relationship differs between the US and EU, two mature markets differing in mandated sustainability disclosure. Using LSEG data (2016–2024, 874 firms, 5,848 observations) and firm fixed-effects pa…
