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🇪🇺 EuropeJournalThe Journal of Risk Finance2026#ESGDOI
What drives the quality of corporate ESG disclosures?
T. Tsalis, Nikolaos S. Trevlopoulos, G. Avlogiaris +3
This paper examines the quality of ESG disclosures of Greek firms using a content analysis framework based on the Athens Stock Exchange guidelines. Findings show moderate disclosure quality, with environmental issues best disclosed and indu…
Peer-reviewed🌍 GlobalJournal"Katchar" Collection of Scientific Articles. International Scientific-Educational Center NAS RA2026#ESGDOI
Development Paths and Comparative Analysis of ESG and Green it Audits
Rima Margaryan
This paper compares ESG audits and Green IT audits, finding them complementary: ESG provides a broad strategic framework for sustainability, while Green IT offers quantitative depth on digital systems' environmental performance. Integrating…
Peer-reviewed🇺🇸 USAJournalAccounting and Auditing2026#ESGDOI
Sustainability Reporting in the Spotlight: Exploring Evidence from Nike’s Corporate Reports
Mozhgan Soltanisehat, Iva Jestratijević
This study critically examines Nike's sustainability reporting by comparing six frameworks: Higg Index, GRI, SASB, SDGs, TBL, and Double Materiality. It finds that environmental reporting is the most consistent, while gaps remain in labor r…
Peer-reviewed🇪🇺 EuropeJournalHumanities and Social Sciences Communications2026#ESGDOI
Assessing contributions to the UN Sustainable Development Goals through the European Sustainability Reporting Standards: comprehensive mapping and digital integration
V. Dragomir, M. Dumitru, Adriana Duțescu +2
This paper proposes a methodology to assess corporate contributions to the UN SDGs using the European Sustainability Reporting Standards (ESRS). Through comprehensive mapping and digital integration, it enables investors and regulators to u…
Peer-reviewedCNJournalJournal of Fintech and Business Analysis2026#ESGDOI
Research on ESG practices of Chinese enterprises—co-creating a sustainable future
Yanxuan Deng, Wenqing Zhu, Jinjia Chen
This paper examines ESG practices of Chinese Fortune Global 500 firms, finding significant industry differentiation in performance, disclosure framework adoption, and governance maturity. While leading firms align with international standar…
Peer-reviewed🇪🇺 EuropeJournalPrzegląd Statystyczny. Statistical Review2026#ESGDOI
Demand for ESG data. Evidence from the Polish banking sector
M. Aluchna, Maria Krawczyńska-Kaczmarek
This paper examines the growing demand for ESG data in Polish banks. Driven by regulatory pressure and stakeholder expectations, banks increasingly require corporate ESG data. Based on a 2024-2025 survey, it shows how sustainable finance ev…
Peer-reviewedCNJournalFrontiers in Business, Economics and Management2026#ESGDOI
Corporate Governance, ESG Performance and Firm Performance: A Literature-Based Analysis of Chinese Listed Companies
Shixuan Li
This study reviews the literature on corporate governance, ESG performance, and firm performance among Chinese listed companies. It finds that strong corporate governance drives better ESG performance, which enhances corporate reputation, r…
Peer-reviewed🌍 GlobalJournalSocial Science Research Network2026#ESGDOI
Systematic Risk Embedded in Negative ESG Incidents
Soohun Kim, Jiyeon Seo, Aaron Yoon
This paper examines how negative ESG incidents increase firms' downside beta using RepRisk data. The effect is stronger for severe and novel incidents and after the Paris Agreement and SASB disclosure guidance. Findings suggest ESG contribu…
Peer-reviewed🇪🇺 EuropeJournalScientific Papers of Silesian University of Technology Organization and Management Series111111112026#ESGDOI
THE POWER OF ESG: CHALLENGES AND OPPORTUNITIES FOR ENTERPRISES IN POLAND
Joanna Rosak-Szyrocka
This paper tracks the growing importance of ESG integration among Polish companies, examining legal developments (CSRD, ESRS), corporate case studies, and bibliometric trends. Findings show ESG becoming a strategic tool for large firms, whi…
Peer-reviewedJournalJournal of Innovative and Creativity (Joecy)2026#ESGDOI
Peran Environmental, Social, and Governance (ESG) terhadap Price to Book Value (PBV) Saham PT Energi Mega Persada pada Periode 2022–2024
Agung B. Darmoyo, Vera Salma Meilania, Ovalia Rukmana
This qualitative case study examines the effect of ESG disclosure on the Price-to-Book Value (PBV) of PT Energi Mega Persada, an Indonesian energy company, from 2022–2024. Through interviews and content analysis, it finds that ESG performan…
Peer-reviewed🌍 GlobalJournalEnrichment: Journal of Multidisciplinary Research and Development2026#ESGDOI
The Impact of ESG Factors on Firm Value with Profitability as a Moderator in the Healthcare Industry
Annisa Rulitasari, Andam Dewi Syarif
This study examines the impact of ESG disclosures (Environmental, Social, Governance) on firm value (Tobin's Q) in the Indonesian healthcare sector, with profitability (ROA) as a moderator. Using panel data from 2019-2024, results show that…
Peer-reviewedJournalJournal of Economics Business and Management2026#ESGDOI
Dynamic ESG–NPF Interaction in Islamic Bank
Pungky Lela Saputri, Heru Sulistyo, Ibnu Khajar +1
This study examines the dynamic relationship between ESG disclosure and non-performing financing (NPF) in Bank Syariah Indonesia (BSI) using VAR modeling. Results show ESG disclosure improvements reduce NPF after a one- to two-month lag, wh…
Peer-reviewedCNJournalSustainability2026#ESGDOI
Institutional Pressure and Seafarers’ Rights Protection: The Mediating Role of ESG Strategy in the Chinese Shipping Industry
Shouchao Zhu, Xingguo Cao, B. Dong +1
This paper demonstrates that ESG strategy acts as a critical mediating mechanism in the institutionalization of seafarers' rights protection (SRP) in the Chinese shipping industry. Based on interviews with 32 executives, it proposes a theor…
Peer-reviewed🌍 GlobalJournalSustainability2026#ESGDOI
A Systematic Literature Review of ESG in the Maritime Industry: Insights, Challenges, and Opportunities
Yimeng Li, Jiatong Li, Chenrui Qu +1
This systematic literature review examines ESG research in the maritime industry from 2020 to 2024. Using PRISMA methodology, it analyzes 20 core papers, revealing a shift from a narrow environmental focus to a holistic E, S, and G framewor…
Peer-reviewed🌍 GlobalJournalSustainability2026#ESGDOI
FinTech Adoption and ESG Performance in MENA Banks: The Mediating Role of Corruption Risk
Sad Abu alim, Marwan Mansour
Using a panel of 152 banks across 11 MENA countries (2013–2023), this study finds that FinTech adoption positively impacts ESG performance, with corruption risk partially mediating this relationship. Effects are stronger for governance and …
Peer-reviewedJournalBusiness Management and Strategy2026#ESGDOI
Impact of Environmental, Social and Governance Disclosure on Financial Performance of African Listed Companies
Mwila Bwanga Bwalya
This study examined the impact of ESG disclosure on financial performance of African listed firms using panel data from 2020-2024. Results show significant positive effects of ESG and environmental disclosure, while governance disclosure, f…
Peer-reviewedJournalJournal of Risk and Financial Management2026#ESGDOI
ESG Performance and Corporate Value in an Emerging Market: The Moderating Role of Board Structures in Sustainability
Nongnit Chancharat, W. Vetchagool, Surachai Chancharat
This study of 94 Thai listed firms (2019-2023) finds ESG scores positively affect corporate value, but board independence negatively moderates this relationship. Board size has no significant direct or moderating effect. The authors recomme…
Peer-reviewed🌍 GlobalJournalInternational Journal of Multidisciplinary Research and Growth Evaluation2026#ESGDOI
A Conceptual Framework for Integrating ESG, Sustainability, and Long-Term Value Creation in Infrastructure Finance
Kehinde Oyediji, Olaniyi Oluwaseun Oladepo
This paper proposes a conceptual framework that integrates ESG principles, sustainability objectives, and long-term value creation into infrastructure finance decision-making. Structured around four pillars—ESG-aligned capital allocation, s…
Peer-reviewed🌍 GlobalJournalJournal of Sustainable Economies2026#ESGDOI
ESG Metrics in Climate Risk Reporting: An Ethical Review of Corporate Responses to Net-Zero Targets
Shaji Thomas
This paper systematically reviews ethical challenges in ESG-based climate risk reporting and corporate net-zero commitments using the PRISMA framework. It identifies three main issues: reliability of carbon disclosures, alignment of ESG met…
Peer-reviewedJournalDiginomics2026#ESGDOI
ESG disclosure & firm performance: A study of pre and post COVID period
Ajay Dkhar, Binny Sharma
This study examines the impact of ESG disclosure on firm performance using 55 Indian listed firms from 2016-2024. It finds positive effects in manufacturing but not services, and a weakened relationship after COVID-19. The results offer ins…