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.
Peer-reviewed🌍 GlobalJournalInternational journal of research and innovation in social science2026#ESGDOI
Social Impact in Sustainable Finance: A Critical Review of Ethical Issues and Social Sustainability Challenges in the Malaysian Palm Oil Industry
Najihah Abdul Rahim, Joeaiza Juhari, Norhaidah Ahmad +3
This paper critically reviews social sustainability challenges in the Malaysian palm oil industry, focusing on labor welfare, migrant worker management, stakeholder engagement, ESG reporting transparency, and the tension between profit maxi…
Peer-reviewedJournalEdelweiss Applied Science and Technology2026#ESGDOI
The nexus between corporate sustainability initiatives and audit opinion formulation: Elucidating the mediating function of financial reporting quality
Martinus Budiantara, Mulyanto Nugroho, Maria Yovita R Pandin
This study examines how sustainability reporting, carbon emission disclosures, and sustainability performance affect audit opinions among 67 Indonesian energy firms (2022-2024), with financial reporting quality as a mediator. Using PLS-SEM,…
Peer-reviewed🇨🇳 ChinaJournalBusiness Strategy and the Environment2026#ESGDOI
Does Corporate Digital Governance Influence Corporate Sustainability Reporting Transparency? Evidence From Ghana
Yuxuan Du, Maalisuo Bismark Sakpiti, Inusah Sulemana
This study examines the influence of corporate digital governance on sustainability reporting transparency in Ghana, finding a significant positive relationship mediated by digital technologies and moderated by external assurance. The resea…
Peer-reviewed🇺🇸 USAJournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
Sustainability Reporting in the Nigerian Banking Sector: An Institutional Theory Perspective
Michael Opara, Caroline Hartmann, Chu Chen +1
This study examines how sustainability reporting in the Nigerian banking sector evolved after the Central Bank of Nigeria's Nigerian Sustainable Banking Principles (NSBP) framework. Analyzing reports of 12 banks across five years, it finds …
Peer-reviewedJournalSouth Florida Journal of Development2026#ESGDOI
How institutional configurations shape ESG disclosure and green energy transition: evidence from East Asia
Li Zhuo
This study examines ESG disclosure and green energy transition in East Asia from a comparative institutional perspective. It identifies two key dimensions: regulatory coerciveness and market-driven disclosure quality. Comparing China, Japan…
DatasetZenodo (CERN European Organization for Nuclear Research)2026#ESGDOI
Data-Driven Analysis of ESG Disclosure, Assurance Quality, and Investor Protection in ASEAN Firms
Sarah Aleigra Yuarrakhma, Eduard Ary Binsar Naibaho, Wijaya Triwacananingrum +2
This paper uses a data-driven approach to analyze the relationship between ESG disclosure, assurance quality, and investor protection in ASEAN firms. It suggests that higher assurance quality enhances investor protection through more reliab…
Peer-reviewedJournalJurnal Ilmiah Manajemen Kesatuan2026#ESGDOI
The Effect of Green Banking and Risk Management on Profitability with ESG Disclosure as a Moderation
Wirawan Widjanarko, Wastam Wahyu Hidayat, Yoseph Anastasius Didik Cahyanto
This study examines the impact of green banking, risk management, and ESG disclosure on bank profitability in Indonesia (2023-2025). Multiple regression shows green banking and ESG disclosure have positive effects, while non-performing loan…
Peer-reviewed🇨🇳 ChinaJournalChinese Economy2026#ESGDOI
ESG Disclosure, ESG Performance, and Outward Foreign Direct Investment: Evidence from Chinese Listed Firms
Huanyin Guo, Xiaojuan Wang, 郑海娜
This study examines the link between ESG disclosure and outward foreign direct investment (OFDI) using a sample of Chinese A-share listed firms. The authors construct a firm-level disclosure rate from the ChinaBond ESG database and find tha…
Preprint🌍 GlobalResearch Square2026#ESGDOI
ESG and the Green Economy in Emerging Markets: A Systematic Review of Mechanisms, Dynamics, and Drivers for SDG Acceleration
Setyawan AI, Wahid M, Rakinaung MR +7
This systematic review examines how ESG criteria and green economy transitions drive SDG acceleration in emerging markets. Synthesizing 11 studies, it identifies six key mechanisms: (1) green finance and renewable energy improving human dev…
Peer-reviewedJournalPacific Rim Property Research Journal2024#ESG
ASSESSING THE IMPLEMENTATION OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) BY SOUTHEAST ASIAN LISTED PROPERTY COMPANIES
Jamaludin A.F.
This paper assesses the implementation of ESG practices by listed property companies in Southeast Asia. It analyzes the ESG engagement of firms, highlighting regional challenges and progress. The findings contribute to understanding sustain…
Peer-reviewedJournalFrontiers in Environmental Science2021#ESGDOI
Time for Science-Based National Targets for Environmental Sustainability: An Assessment of Existing Metrics and the ESGAP Framework
Usubiaga-Liaño A.
This paper discusses the need for science-based national targets for environmental sustainability, assessing existing metrics and the ESGAP framework. It advocates for comprehensive evaluation beyond climate change.
Peer-reviewedJournalEnvironmental Science and Pollution Research2024#ESGDOI
How ESG reporting is effected by sustainable finance and green innovation: moderating role of sales growth
Rauf F.
This study examines how ESG reporting is influenced by sustainable finance and green innovation, with sales growth as a moderating variable. Empirical analysis suggests that both sustainable finance and green innovation positively affect ES…
Peer-reviewedJournalProblems of AgriMarket2026#ESGDOI
Sustainable corporate development in Kazakhstan’s agrarian sector: ESG principles in the management system
D. Kaldiyarov, D. Rakhmatullayeva, A. Samen
This paper examines the integration of ESG principles into corporate strategies of agricultural holdings in Kazakhstan. It identifies a systemic gap in investment allocation—environmental spending is three times lower than the national aver…
Peer-reviewed🌍 GlobalJournalDiscover Sustainability2026#ESGDOI
Mapping the nexus between GHG emissions and firm performance through bibliometric analysis with research agenda and future directions
Guruprasad Bhat, Satyaban Sahoo
This paper conducts a bibliometric analysis of the literature on GHG emissions and firm performance, mapping intellectual trends, knowledge evolution, key themes, and future research directions. Using 125 documents from 2009-2025, it identi…
Circular Economy and Sustainability2026#ESGDOI
From Regulatory Compliance to Circular Transformation: Developing an Adaptive ESG Governance Capability Framework for Environmental Disclosure in India's Carbon-Intensive Industries
Ashish Adholiya
This paper proposes an adaptive ESG governance capability framework for environmental disclosure in India's carbon-intensive industries, aiming to shift from regulatory compliance to circular transformation. It addresses the unique challeng…
Peer-reviewed🇨🇳 ChinaJournalBusiness Strategy and the Environment2026#ESGDOI
Corporate Indigenous Stakeholder Engagement in the Sustainability Reporting: Evidence From the Australian Mining Industry
Md Moazzem Hossain, Aklema Choudhury Lema, Shamsun Nahar +3
This paper investigates the extent and nature of indigenous stakeholder engagement disclosures in sustainability reports of Australian mining companies. A content analysis of 462 annual reports over 24 years reveals an evolution from focusi…
Peer-reviewedCNJournalAdvances in Economics Management and Political Sciences2026#ESGDOI
Overseas ESG Disclosure Strategies of Chinese Multinational Enterprises: A Comparative Analysis Based on Sustainability Reports
H H Liu
This paper analyzes the ESG disclosure strategies of Chinese multinational enterprises abroad using institutional and legitimacy theories through qualitative content analysis of sustainability reports and comparative case analysis. It ident…
Peer-reviewedCNJournalOrganization & Environment2026#ESGDOI
Buffering or Binding? Political Connections and Firms’ Sustainability Disclosure Strategies in China
Mengqi Xie, Qichang Ma, Kwan Nok Chan
Using an original dataset of political connections for Shanghai and Shenzhen-listed firms (2011-2021) and Bloomberg environmental disclosure scores, we find that politically connected firms typically adopt weaker disclosure but become more …
Peer-reviewed🌍 GlobalJournalInternational Journal of Contemporary Accounting2026#ESGDOI
SUSTAINABILITY DISCLOSURE AND ACCOUNTING PRUDENCE: UNLOCKING PATHWAYS TO FUTURE FIRM VALUE
Imam Nurcahyo Fambudi, Sri Opti, Satrio Bagus Ramadhan +2
This study analyzes the effect of accounting prudence on future firm value with sustainability disclosure as a moderator, using data from Indonesian listed non-financial firms (2017-2021). Results show that prudence positively affects firm …
Peer-reviewed🌍 GlobalJournalBusiness Strategy and the Environment2026#ESGDOI
From Efficiency to Systemic Transitions: Mapping the Evolution of Sustainability‐Oriented Business Research Toward Circular Economy, Net‐Zero, and ESG
Ajay Chandel, Rohail Hassan, Anurag Pahuja
This study analyzes 472 articles to assess the integration of circular economy, ESG, and net-zero transition lenses. It finds that cross-lens coupling has declined over time, indicating fragmentation. The study offers a diagnostic framework…