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.
Preprint🌍 GlobalBusiness Ethics, the Environment & Responsibility2025#ESGDOI
Does Ethics Matter? The Moderating Role of Business Ethics in Corruption Management and <scp>ESG</scp> Disclosure in Asia
Tuan Nhat Pham, Yan‐Jie Yang
This study examines how corporate corruption management and business ethics influence ESG disclosure transparency in 663 Asian firms across 11 countries (2013-2023). Findings show that robust anti-corruption practices and strong ethical ori…
Preprint🌍 GlobalSustainability2025#ESGDOI
Human Capital to Implement Corporate Sustainability Business Strategies for Common Good
Sugumar Mariappanadar
This empirical study examines the role of high-performance sustainable work practices (HPSWPs) with sustainability characteristics in implementing ESG corporate sustainability strategies, grounded in strategic choice and sustainable HRM res…
Preprint🌍 GlobalIOSR Journal of Economics and Finance2025#ESGDOI
ESG Integration: Challenges, Opportunities, And The CFO’s Role
Dr. Daniel Murage Kinyua, UniAthena .
This paper examines the CFO's role in integrating ESG into business strategy, using case studies and secondary data. Findings show that high-ESG firms exhibit higher return on equity, and CFOs are central in translating ESG into financial r…
PreprintCNAgribusiness2025#ESGDOI
Towards Sustainable Agri‐Food Systems: The Role of Environment, Society, and Governance in Upgrading Export Quality
Ping Wei, Hongman Liu, Junbo Wang
Using matched data from Chinese listed agri-food companies and China Customs, this study finds that ESG performance positively impacts export product quality upgrading. The mechanisms include green technology innovation and brand reputation…
Peer-reviewed🌍 GlobalJournalInternational Journal of Managing Projects in Business2026#ESGDOI
Supporting ESG project management research in a pluralistic context: insights from a systematic literature review
Marie-Andrée Caron, N. Drouin, Xuemei Liu
This systematic literature review synthesizes 20 years of ESG research in project management, analyzing 164 articles. It identifies gaps in ESG governance, strategy, and implementation, with a focus on the under-explored social (S) dimensio…
Peer-reviewed🌍 GlobalJournalSustainability2026#ESGDOI
How ESG Performance and Sustainability Governance Shape SDGs Disclosure and Firm Value: Evidence from OECD Firms
Abdo Aglan Salama, A. Bilal, Shadia Daoud Gamer +3
This study examines how ESG performance and sustainability governance (committees and reporting) affect SDGs disclosure and firm value using panel data of 36,438 firm-year observations from OECD countries from 2017 to 2022. Fixed-effects re…
Peer-reviewed🌍 GlobalJournalGolden Ratio of Data in Summary2026#ESGDOI
Beyond Financial Numbers: The Role of Green Accounting, ESG Disclosure, and Digital Transparency in Enhancing Firm Value within the Sustainability Economy
Muhammad Hafis Akbar Nasution, Andreasta Ginting, Emi Uliyanty Br Sidabutar
This qualitative literature review examines how green accounting, ESG disclosure, and digital transparency enhance firm value in the sustainability economy. Findings show that these practices internalize environmental impacts, reduce inform…
Peer-reviewed🌍 GlobalJournalJournal of Accounting Literature2026#ESGDOI
Disaggregating the impacts of ESG: a perspective through the European sustainability reporting standards
Le Luo, Xin Tan, Q. Zhou
This paper conducts a systematic review of economic consequences of ESG practices disaggregated by the ESRS framework. It reveals that climate change, consumers, and own workforce dominate the literature, while biodiversity and circular eco…
Peer-reviewed🇪🇺 EuropeJournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
Mandatory ESG Disclosure and Corporate Performance: Evidence From the EU CSRD
Mohammad Talha
This study examines the early effects of the EU's CSRD on firms' sustainability and financial performance using panel data from 2017-2023. Using a difference-in-differences approach, it finds that mandatory ESG disclosure leads to significa…
Peer-reviewed🌍 GlobalJournalBusiness Strategy and the Environment2026#ESGDOI
Green Strategies and Firm Performance in the SAGE‐G20 Economies: ESG Disclosure, Circular Economy, and Regulatory Strength
Zhaoyang Lu, Martijn Sander
Using firm-level panel data from eight G20 economies (2015-2023), this paper examines the impact of ESG disclosure and circular economy (CE) practices on firm performance, with regulatory strength as a moderator. Applying second-generation …
Peer-reviewed🌍 GlobalJournalJournal of Risk and Financial Management2026#ESGDOI
The Role of Artificial Intelligence in Enhancing ESG Disclosure Quality in Accounting
Jiacheng Liu, Ye Yuan, Zhelun Zhu
This paper synthesizes interdisciplinary insights from accounting, finance, and computational linguistics to review how AI (especially NLP and ML) enhances ESG disclosure quality across readability, comparability, informativeness, and credi…
Peer-reviewed🌍 GlobalJournalAdvanced Business Journal2026#ESGDOI
Driving Market Confidence: The Role of ESG Reporting in Green Finance Transparency
Nazaf Quaser, Articl Info
This study qualitatively analyzes the role of ESG reporting in enhancing market transparency and investor confidence. Through a systematic review of international disclosure standards and regulatory frameworks, it demonstrates that high-qua…
Peer-reviewed🇺🇸 USAJournalSociety and Business Review2026#ESGDOI
Steering sustainability: the role of institutional ownership in ESG disclosure: a study of the US stock sectors
Deepti Pathak, Monika Chopra
This study uses S&P 500 data (2012-2023) to examine how institutional ownership affects ESG disclosure scores. It finds significant influence in visible sectors like utilities, consumer staples, and industrials, with governance disclosure m…
Peer-reviewed🇪🇺 EuropeJournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
When Sustainability Reporting Becomes a Strategy: The Impact of Financial Performance and Institutional Pressures From EU Sustainability Reporting Regulations on ESG Decoupling
C. Cepêda, A. Monteiro, Cristina Aibar‐Guzmán
This study examines factors influencing ESG decoupling (gap between disclosure and performance). Using panel data from 3,465 large firms (2009-2023), it finds that higher financial performance increases decoupling, while normative and coerc…
Peer-reviewed🌍 GlobalJournalContemporary Journal of Social Science Review2026#ESGDOI
ESG DISCLOSURE QUALITY, GREEN BOND ISSUANCE, AND CARBON REPORTING TRANSPARENCY ON NATIONAL SUSTAINABILITY PERFORMANCE:THE MEDIATING ROLE OF GREEN INVESTMENT FLOWS
Muhammad Adnan Ali, Dr. Gohar Mahmood, Shahid Mahmood
This study uses a 30-country panel (2015-2024) to examine how national ESG disclosure quality, green bond issuance, and carbon reporting transparency affect sustainability performance. It finds that green investment flows fully mediate the …
🌍 GlobalJournal2026#ESGDOI
Challenges and concerns in ESG reporting – analysing preparations for new sustainability regulations in supply chains
Kateryna Lysenko-Ryba
This paper analyzes preparations for new sustainability regulations in supply chains and identifies challenges and concerns in ESG reporting. It examines the current state of regulatory compliance and corporate issues.
Preprint🌍 GlobalInternational Journal of Environmental Sciences2025#ESGDOI
Green Governance 4.0: Leveraging Law, Management, And Digital Technologies For Environmental Sustainability
Dr. Rajat Dixit, Dr. Govind Prasad Goyal, Dr. Archana Singh +4
This paper proposes 'Green Governance 4.0', a new paradigm integrating law, management, and digital technologies for environmental sustainability. It argues that combining adaptive legal regimes (e.g., Paris Agreement, CSRD, ISSB), strategi…
Preprint🇪🇺 EuropeThe Journal of Risk Finance2025#ESGDOI
Impact of EU corporate sustainability reporting directive on financial performance: evidence from companies
Jiaman Li, Tongtong Zhao, Farhad Taghizadeh-Hesary
This study uses DID analysis on 451 EU listed firms from 2018-2023 to examine CSRD's impact on financial performance. CSRD significantly improves financial performance, especially for firms with older boards, smaller size, and higher female…
Preprint🌍 GlobalBusiness Strategy & Development2025#ESGDOI
Environmental Social and Governance Materiality Assessment: A Research Agenda
Muhammad Sani Khamisu, Ratna Achuta Paluri
This paper systematically maps ESG materiality assessment literature using co-citation, keyword co-occurrence, and thematic analyses, identifying four historical and five current clusters. It underscores the need to understand double materi…
Preprint🌍 GlobalFuture Business Journal2025#ESGDOI
Environmental Sustainability Reporting: A Systematic and Bibliometric Review of Two Decades of Research
Elena Rivo-López, Mónica Villanueva-Villar, Carmen Pardo-López +1
This study presents a hybrid literature review combining bibliometric mapping and structured review of 257 articles on environmental sustainability reporting from 2005 to May 2024. It identifies four research clusters: sustainability accoun…