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🌍 GlobalEvidence Based Library and Information Practice2025#ESGDOI
Uneven Sustainability in Academic Publishing: A Call for Transparency and Collaboration
Lili Luo
This paper assesses academic publishers' sustainability practices using a Green Audit Template. UK and EU publishers show higher disclosure due to mandatory ESG reporting, while North American practices vary. Progress includes net-zero pled…
PreprintПрогрессивная экономика2025#ESGDOI
HUMAN CAPITAL DISCLOSURE IN MONGOLIAN JOINT-STOCK COMPANIES
O. Luvsandash, E. Munkhdalai, O. Gotov +1
This study evaluates human capital disclosure transparency and quality in Mongolian listed companies. Analyzing annual reports from 2017-2022 across 23 firms using 20 indicators, it finds that while employee headcount (59.4%) and demographi…
PreprintNMIMS Management Review2025#ESGDOI
Are Companies Walking the Talk on Diversity and Inclusion? A Holistic Examination of Human Capital Disclosure Practices
Shashank Gupta, Rachana Jaiswal
This study examines human capital disclosure (HCD) practices among NIFTY 100 ESG index companies in India using the GRI-G4 framework. A multidimensional HCD index measuring employment, health and safety, training, diversity, and human right…
PreprintInstitutions and Development Research Journal2026#ESGDOI
Environmental, Social and Governance Performance and Cash-Flow Reporting Quality in Firms in Nigeria
Aishatu Usman Muhammad, Celestine Izunna Ekweozor
This study investigates the impact of ESG performance on cash flow reporting quality for listed consumer goods firms in Nigeria (2015-2024). Overall ESG and the environmental pillar show no significant effect, but social and governance pill…
Preprint2025#ESGDOI
Critically study on Business Responsibility and Sustainable Reporting
Ratnaparkhe, Sanjay D.
This paper introduces basic concepts of sustainability and ESG reporting, and outlines India's BRSR requirements. However, the analysis is superficial and lacks novel insights.
PreprintCrossref2026#ESGDOI
The Integrated Reporting and Firm Financial Performance
Mouna Elayeb, Yosra Makni Fourati, Aida Boudabbous
This paper reviews the evolution of Integrated Reporting (IR), its concept, origin, objectives, and drivers. It summarizes empirical studies on the link between IR and financial performance, noting mixed results depending on market- and acc…
Preprint🌍 GlobalCrossref2026#ESGDOI
Assessing the Link between Corporate Sustainability Disclosure and National Health Security Core Capacities in South Africa
Kudakwashe Magwedere
This study systematically analyzes integrated reports and sustainability disclosures of listed firms in South Africa's animal protein sector. Environmental metrics (GHG, water, waste) are routinely quantified, but explicit engagement with G…
JournalThe Banking Ecosystem2026#ESGDOI
Sustainable Finance
Agata Gemzik-Salwach
This paper addresses sustainable finance broadly, but lacks an abstract. Its specific contribution to GX is unclear.
Peer-reviewed🇪🇺 EuropeJournalEkonomska Misao i Praksa2026#ESGDOI
ACHIEVING SUSTAINABLE FINANCE - TRANSITION TOWARDS BETTER STUDY PROGRAMME OF THE ECONOMIC FACULTIES IN CROATIA
A. Štambuk, Bojana Olgić Draženović, Mario Pečarić +1
This study investigates the integration of sustainable development and finance into teaching and research at Croatian economics faculties. It examines teacher attitudes and institutional support, finding that effective implementation of sus…
Peer-reviewedJournalJournal of Islamic Accounting and Business Research2026#ESGDOI
Corporate social responsibility in Islamic finance: a two-decade bibliometric analysis
Muhammad Bilal Zafar
This paper conducts a bibliometric analysis of CSR and Islamic finance using 248 articles from 2006-2024. It reveals a 19.31% annual growth rate, with key themes including CSR disclosure, sustainable development, and financial performance. …
Peer-reviewedJournalBulletin of Chelyabinsk State University2026#ESGDOI
FEATURES OF THE ESG BOND MARKET TRANSFORMATION IN RUSSIA
A. KAYTMAZOV, K.A. KUZMIN
This paper analyzes the transformation of the Russian ESG bond market from 2022-2025, driven by foreign investor exit. It shifted from an export-oriented model to a domestically regulated one, with social bonds reaching 76% of issuance in 2…
Peer-reviewed🇪🇺 EuropeConferencePROCEEDINGS OF THE INTERNATIONAL SCIENTIFIC CONFERENCE COMPETITIVENESS AND INNOVATION IN THE KNOWLEDGE ECONOMY2026#ESGDOI
ACCESSIBILITY IN ESG, HR, DIGITAL TRANSFORMATION AND EMERGENCY SERVICES
EDITA BOKOR, MANUEL-VICTORAȘ STĂNILĂ, CRISTI DANIEL LĂȚEA +1
This paper investigates why accessibility, though referenced in ESG reporting, HR/DEI frameworks, and digital transformation, has not been institutionalized as a distinct management strategy. Reviewing 2020–2025 literature and EU policy rep…
Peer-reviewedJournalJournal of Innovation & Knowledge2026#ESGDOI
Are net zero emissions a priority for able CEOs?
Isabel-María García-Sánchez
This study examines whether CEO ability influences the prioritization of net-zero emissions targets. It investigates if more capable CEOs are more likely to pursue genuine decarbonization or engage in greenwashing. Findings shed light on th…
Peer-reviewedJournalInternational Journal of Production Economics2026#ESGDOI
ESG disclosure synergy mechanism between shipper and carrier under demand uncertainty
Na Li, Jiaguo Liu, Jian Li +1
This paper analyzes the synergy mechanism of ESG disclosure between shippers and carriers under demand uncertainty, theoretically examining how cooperative disclosure across the supply chain affects firm value and risk management.
Peer-reviewed🌍 GlobalJournalInnovative Higher Education2026#ESGDOI
Sustainable Finance in Higher Education: A Cross-Country Study
Justyna Tomala, Liliya Terzieva, Maria Urbaniec +8
This cross-country study surveys students in five European countries on sustainable finance knowledge and educational barriers. Findings show high student interest but scarce ESG curriculum integration, limited interdisciplinary and practic…
Peer-reviewed🌍 GlobalJournalJournal of African Advancement and Sustainability Studies2026#ESGDOI
MODERATING EFFECT OF BOARD GENDER DIVERSITY ON THE RELATIONSHIP BETWEEN ESG DISCLOSURE AND EARNINGS QUALITY
SAHABO SHUAIBU MAHMUD
This study examines how ESG disclosure affects earnings quality and whether board gender diversity moderates this relationship in Nigeria and South Africa from 2012 to 2021. Fixed-effects regression shows ESG disclosure improves earnings qu…
Peer-reviewed🌍 GlobalJournalJournal of Business Research2026#ESGDOI
Overcoming liability of origin: the effects of EM-MNEs’ ESG reporting on establishment mode choice
Wenchuan Huang, Yuanyuan Hu, Shouming Chen
This study examines how ESG reporting helps emerging market multinational enterprises (EM-MNEs) overcome the 'liability of origin' and influences their establishment mode choice (greenfield vs. acquisition) in foreign markets. It highlights…
Peer-reviewedJournalGLOBAL BUSINESS FINANCE REVIEW2026#ESGDOI
Understanding the Relationship between ESG Disclosure, Financial Distress and Firm Value: The Moderating Role of Cash Holdings
Suwarno Suwarno, Suwandi Suwandi, Nyimas Wardatul Afiqoh Nyimas Wardatul Afiqoh
This study examines how ESG disclosure affects financial distress and firm value, with cash holdings as a moderator. Higher ESG disclosure quality may reduce financial distress risk and enhance firm value, offering insights for corporate st…
Peer-reviewedJournalInisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen2026#ESGDOI
Pengaruh Pengungkapan ESG terhadap Return Saham Pada Perusahaan yang Terdaftar di IDX ESG Leader Periode 2022-2024
Michael Alano Castorius, Muhammad Dimar Alam
This study examines the impact of ESG disclosure on stock returns for 20 Indonesian companies listed on the IDX ESG Leaders index (2022-2024). Using signaling theory and multiple regression, it finds that social disclosure does not positive…
Peer-reviewedJournalJournal of Statistics Applications & Probability2026#ESGDOI
Statistical Analysis to Measure the Impact of ESG Disclosure on Firm Value and Stock Performance: Evidence from Saudi Arabia
(著者不明)
This paper statistically analyzes the impact of ESG disclosure on firm value and stock performance using evidence from Saudi Arabia. It aims to provide empirical insights into the economic consequences of ESG disclosure in an emerging marke…