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-reviewedJournalBusiness Ethics the Environment and Responsibility2026#ESGDOI
Saying, Doing, and Co-Inventing: How Environmental, Social, and Governance Disclosure–Performance (In)congruence Shapes Open Innovation
Wang M.
This paper examines how the (in)congruence between firms' ESG disclosure and actual ESG performance shapes open innovation outcomes. It suggests that firms whose disclosure aligns with performance are better positioned for collaborative co-…
Peer-reviewed🌍 GlobalJournalCorporate Governance2026#ESGDOI
Does corporate governance moderate the relationship between intellectual capital and sustainability reporting in G20 countries?
Yamina Chouaibi, Wassim Ben Ali, Tijani Amara
Using panel data on 427 international firms from G20 countries (2018-2024), this study examines how intellectual capital components (human, structural, relational) affect sustainability reporting (SR) quality and how corporate governance mo…
Peer-reviewedJournalFigshare2026#ESGDOI
Sustainable banking research in focus: a bibliometric analysis of institutional pressures and organizational readiness for green lending and sustainability reporting in Sub-Saharan Africa
Adama Fatty, Gugus Irianto, Eko Ganis Sukoharsono +1
A PRISMA-based bibliometric analysis of 1,890 Scopus documents (2000–2026) maps sustainable banking research using VOSviewer and Biblioshiny. It finds 17.69% compound annual growth driven by coercive and normative pressures, yet Sub-Saharan…
Peer-reviewedJournalJAMBURA Jurnal Ilmiah Manajemen dan Bisnis2026#ESGDOI
ANALISIS ESG DISCLOSURE TERHADAP KEPERCAYAAN INVESTOR PADA SEKTOR ENERGI DI BURSA EFEK INDONESIA TAHUN 2019–2024
Grahana Mega Silfia, Nanu Hasanuh
This qualitative literature review examines how ESG disclosure affects investor trust in Indonesia's energy sector (2019–2024). It finds ESG disclosure improves transparency, reduces information asymmetry, strengthens legitimacy, and signal…
Peer-reviewed🌍 GlobalJournalInternational Journal of Financial Accounting and Management2026#ESGDOI
Do ESG Disclosure, Eco-Efficiency, and Green Innovation Enhance Firm Value Evidence from Indonesia’s Energy Sector
Siska Siska, Lintang Nur Agia, Evan Triputra
Using PVECM on 96 firm-year observations from 32 Indonesian energy firms (2021-2023), the study finds ESG disclosure significantly raises firm value in the long term, strengthened by firm size. Eco-efficiency and green innovation show negat…
Peer-reviewed🇨🇳 ChinaJournalInternational Journal of Finance & Economics2026#ESGDOI
Short‐Selling and ESG Rating Divergence: The Collaborative Governance Effect of Information Disclosure
Qingjun Zhang, Ke Du, Wenhao Cai
Using A-share listed firms (2009-2021) and a staggered DID design, this paper finds that short-selling significantly mitigates ESG rating divergence among third-party agencies. Short-selling reshapes firms' information environment via stron…
Peer-reviewed🇯🇵 JapanJournalInternational Journal of Disclosure and Governance2026#ESGDOI
Does boardroom diversity improve ESG disclosures? Moderating role of ESG-skilled corporate boards in India
Parth Sharma, S.V.D. Nageswara Rao
An empirical study examining how boardroom diversity affects the quality of ESG disclosure among Indian firms. It explores whether ESG-skilled directors moderate the diversity–disclosure relationship, linking corporate governance to sustain…
Peer-reviewedJournalJournal of Applied Business Research2015#ESGDOI
Financial centers and the relationship between ESG disclosure and firm performance: Evidence from an emerging market
Farooq O.
This paper examines the relationship between ESG disclosure and firm performance in an emerging market, focusing on the moderating role of financial centers. It suggests that firms located in financial centers may experience different effec…
Peer-reviewedJournalAmerican Journal of Economic and Management Business (AJEMB)2026#ESGDOI
The Effect of Credit Risk, Profitability, and ESG Performance on Bond Ratings, with Company Size as a Moderating Variable: A Case Study of the Banking Subsector Listed on the Indonesia Stock Exchange for the Period 2019–2024
(著者不明)
This study examines the effects of credit risk, profitability, and ESG performance on bond ratings, with company size as a moderator, using panel data from 14 Indonesian banks (2019-2024). Fixed effects and moderated regression analysis sho…
Peer-reviewedJournalInternational Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)2026#ESGDOI
THE INFLUENCE OF ESG ON COMPANY VALUE: DOES INSTITUTIONAL OWNERSHIP STRENGTHEN THE RELATIONSHIP?
Rhyzka Dinti Pratiwi, Amrie Firmansyah
This study examines the effect of ESG disclosure on firm value and the moderating role of institutional ownership in Indonesian listed banks (2022-2024). Using panel data regression, it finds no significant impact of ESG disclosure on firm …
Peer-reviewed🇪🇺 EuropeJournalAdministrative Sciences2026#ESGDOI
Who Sits at the Table Matters: Board Composition and Committee Architecture as Signals of ESG Risk Governance in Greece
Ioannis Kalialakis, C. Grose, Antonios Kostas +2
This study examines how board composition, leadership structure, gender representation, and committee architecture signal ESG risk governance in Greek listed firms in the ATHEX ESG Index (2021-2024). Using hand-collected data, it develops a…
Peer-reviewedJournalEKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA2026#ESGDOI
Integration products of long-term investment on the digital platform of the retail segment of the Russian financial market
(著者不明)
This paper analyzes fragmentation in Russia's retail financial market, hindering private investors from building portfolios combining investment and social attractiveness. Using 2025-2026 data, it notes growth in long-term savings, type-3 i…
Peer-reviewedJournalBusiness Performance Review2026#ESGDOI
Unpacking ESG and firm performance: Evidence from an emerging market and the mediating role of cost of debt
Linh Thuy Vu, Phuong Thi Thanh Nguyen, T. Nguyen +1
This study examines the impact of ESG disclosure on firm profitability in Vietnam, focusing on the mediating role of cost of debt. Using panel data and fixed-effects regressions, it finds that social and governance disclosures positively af…
Peer-reviewedJournalOwner2026#ESGDOI
ESG, Nilai Perusahaan dan Kinerja: Peran Moderasi Audit Internal dan Eksternal
Maulinda Safitri, T. I. R. Hakim, Rahmat Zuhdi +1
This study analyzes the impact of ESG disclosure on firm value and performance, considering the moderating effects of audit quality and audit committee, using panel data from 455 non-financial firms listed on the Indonesia Stock Exchange (2…
Peer-reviewedJournalRussian Journal of Management2026#ESGDOI
End-to-end integration of ESG principles into the company's marketing strategies
(著者不明)
This paper proposes a theoretical framework for integrating ESG principles into corporate marketing strategies, covering the full management cycle from environmental analysis to strategy adjustment. It argues that such integration enhances …
Peer-reviewedJournalJurnal Indonesia Sosial Sains2026#ESGDOI
The Effects of Environmental, Social, and Governance Disclosure and Enterprise Risk Management on Firm Value, With Firm Size as a Moderating Variable: A Case Study of Companies in the Energy Sector in Indonesia
(著者不明)
This study examines the impact of ESG disclosure and enterprise risk management (ERM) on firm value (PBV) for 22 Indonesian energy companies (2021-2025). Both ESG disclosure and ERM positively affect firm value, and firm size moderates the …
Peer-reviewed🇪🇺 EuropeJournalMeditari Accountancy Research2026#ESGDOI
Assuring diversity and inclusion in the banking sector: conceptual advances and empirical evidence from Italy
Paola Paoloni, Antonietta Cosentino, Silvia Ievolella
This paper examines how European sustainability reporting intersects with assurance in the social pillar, focusing on Diversity and Inclusion (D&I) disclosure in Italian O-SII banks. Analyzing 2024 reports during the CSRD/NFRD transition, i…
Peer-reviewedJournalAdministrative Sciences2026#ESGDOI
Sustainability Governance and Reported Corporate Carbon Emissions Among Saudi Firms
Khaled Salmen Aljaaidi
This study examines the association between sustainability governance mechanisms and reported carbon emissions among Saudi listed firms using panel data from 2014-2021. External assurance and a composite governance score are positively asso…
Peer-reviewedJournalJOURNAL OF BUSINESS AND AFRICAN ECONOMY2026#ESGDOI
Sustainability Reporting in Nigeria: Trends, Drivers and Challenges
Ebubechukwu Udo Ngwobia
This study examines sustainability reporting practices among SMEs in Nigeria, focusing on drivers, trends, challenges, impacts, and prospects. Drawing on stakeholder and legitimacy theories, it finds that limited awareness, regulatory gaps,…
Peer-reviewedJournalDOAJ (DOAJ: Directory of Open Access Journals)2026#ESGDOI
The Effect of Sustainability Report Disclosure and Institutional Ownership on Firm Value with Profitability as a Moderating Variable
Shelpiani Dewi, Anissa Yuniar Larasati
This study examines the impact of sustainability report disclosure and institutional ownership on firm value (Tobin's Q) for 28 Indonesian mining firms from 2021-2024, with profitability as a moderator. Results show sustainability disclosur…