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-reviewedJournalReview of Quantitative Finance and Accounting2026#ESGDOI
ESG research: a comprehensive and contemporary review
Lee C.F.
This paper provides a comprehensive review of ESG research, covering environmental, social, and governance aspects. While not directly focused on GX, the ESG framework influences climate-related disclosure and investment decisions.
Peer-reviewedJournalEmerging Markets Review2026#ESGDOI
Grain by grain: How rice farming cultivates ESG rating consistency?
Wang X.
This paper examines how rice farming practices influence the consistency of ESG ratings. It likely analyzes the link between agricultural sustainability factors and ESG rating methodologies, offering insights for sustainable agriculture inv…
Peer-reviewedJournalIndustrial Marketing Management2026#ESGDOI
When sustainability sells: Fostering buyer-perceived value in business-to-business markets
Huang G.
This paper explores how sustainability enhances buyer-perceived value in B2B markets, analyzing how sustainability initiatives can differentiate offerings, foster loyalty, and command premium pricing.
Peer-reviewedCNJournal亞太經濟管理學刊2026#ESGDOI
Research on the ESG Transformation Pathways and Strategies for Domestic High-Emission Enterprises under the Dual-carbon Goals
Yancheng Lin, Shanshan SHI
Under China's dual-carbon goals and carbon dual-control policies, this study analyzes ESG transformation pathways of 9 high-emission firms (power, steel, chemical) using policy text analysis, multi-case comparison, and grounded theory. It f…
Peer-reviewed🇪🇺 EuropeJournalSustainability2026#ESGDOI
Beyond Profitability: ESG Performance and Financial Resilience of Banks in Romania and Poland
Tatiana Dănescu, Elena-Vasilica Popa
This study examines the relationship between ESG performance and financial performance/resilience of systemically important banks in Romania and Poland (2020-2024) using panel regression. Results show ESG scores are not significantly associ…
Peer-reviewedJournalJurnal Akuntansi Keuangan dan Bisnis2026#ESGDOI
Navigating ESG Complexity through Sustainability Accounting: A Strategic Perspective for Modern Organizations
Luffi Lestari, Yusnaini Yusnaini
This systematic literature review of 60 articles (PRISMA) examines the role of sustainability accounting in navigating ESG complexity. Findings show that ESG complexity stems from reporting quality, interpretive differences, and inconsisten…
Peer-reviewedJournalJournal of Accounting and Investment2026#ESGDOI
ESG disclosure and sustainable financial performance: The moderating role of corporate reputation
Rafika Sari, Muhammad Safdar, Eklamsia Sakti
This study investigates the impact of ESG disclosure on sustainable financial performance (SFP) and the moderating role of corporate reputation. Using logistic regression on 210 firms from an emerging market, it finds that ESG disclosure ha…
Peer-reviewedJournalEKOMA Jurnal Ekonomi Manajemen Akuntansi2026#ESGDOI
Pengaruh Sustainability Report dan Struktur Modal Terhadap Profitabilitas Perusahaan Sektor Properti dan Real Estate Yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024
Kelvin Rafel Tuisan, Heince R.N Wokas, Christian Datu
This study analyzes the impact of sustainability reporting and capital structure (DER) on profitability (ROI) of property and real estate companies listed on the Indonesia Stock Exchange (2021-2024). Findings show that sustainability report…
Peer-reviewed🌍 GlobalJournalJournal of Business Insight and Innovation2026#ESGDOI
Dynamic Relationship Between ESG Disclosure and Corporate Performance: Evidence from Asian Capital Markets
Saira Baloch, Kaneez Fatima, Nadir Khan +2
This study analyzes the impact of ESG disclosure on accounting and market-based performance of 1,406 listed firms across 11 Asian economies from 2002 to 2023. Using panel regression, Granger causality tests, and SEM, it finds that ESG discl…
Peer-reviewedJournalStudi Akuntansi, Keuangan, dan Manajemen2026#ESGDOI
Corporate Governance Quality's Moderating Effect on Profitability, ESG Disclosure, and Green Innovation
Maristiana Ayu. Ms, Ani Pujiati, Ade Sandra Dewi
This study examines the impact of ESG disclosure and profitability on green innovation, with corporate governance quality as a moderator, using Indonesian firms from the Sri Kehati Index (2020-2024). It finds that ESG disclosure and profita…
Peer-reviewed🌍 GlobalJournalResearch in International Business and Finance2026#ESGDOI
How do investors perceive corporate greenhushing? Evidence from the cost of equity capital
Liu C.
This paper empirically examines how corporate greenhushing (underreporting of environmental initiatives) affects the cost of equity capital. Findings suggest that greenhushing increases perceived risk and raises the cost of capital, indicat…
Peer-reviewedJournalBusiness and Society2023#ESGDOI
The Influence of Strategic Disclosure on Corporate Climate Performance Ratings
Callery P.J.
This paper analyzes how strategic disclosure by corporations affects their climate performance ratings. It examines the impact of disclosure quality and content on ratings, highlighting the importance of disclosure strategy.
Peer-reviewedJournalAccounting Review2026#ESGDOI
Cross-Border Impact of the ESG Disclosure Mandate: Evidence from Foreign Government Procurement Contracts
Kim Y.
This paper empirically examines the cross-border impact of ESG disclosure mandates on foreign government procurement contracts, analyzing how corporate ESG disclosures affect firms' competitiveness and access in international procurement.
Peer-reviewedJournalJournal multidisciplinary science2026#ESGDOI
Financial Transparency as a Strengthening Effect of Corporate Social Responsibility Disclosure on Corporate Financing Constraints in the Context of Digital Transformation
Fauzi, S. Aulia, Rahmi
This study examines the effect of CSR disclosure on corporate financing constraints and the moderating role of financial transparency in the digital transformation context. Using panel data from Indonesian manufacturing firms, the results s…
Peer-reviewedJournalJournal of Economics Management and Accounting2026#ESGDOI
Struktur Tata Kelola Perusahaan dan Team-Centric Culture terhadap Pengungkapan Sustainability Report pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024
Zahrotun Maulidah, Putu Prima Wulandari
This study examines how corporate governance and team-centric culture affect sustainability disclosure among Indonesian energy firms. It finds board size positively impacts disclosure, while other governance factors and team culture show no…
Peer-reviewedJournalJWM (Jurnal Wawasan Manajemen)2026#ESGDOI
The Development of Sustainability Reports In Indonesia: Management Approaches and Performance Indicators (Case Study in the Energy Sector 2020-2024)
Chairina Chairina, Novita Weningtyas Respati, Rasidah Rasidah +2
This paper analyzes the sustainability reports of Indonesian energy companies from 2020-2024, focusing on management approaches and performance indicators (economic, environmental, social, governance) based on GRI standards. Findings show g…
Peer-reviewedJournalInternational Journal of Creative and Open Research in Engineering and Management2026#ESGDOI
Sustainable Development Goals and Sustainability: A Comprehensive Review of Challenges, Innovations, and Future Perspectives
Biswajit Sahoo Biswajit Sahoo, Antaryami Muduli Antaryami Muduli, Chinmaya Kumar Swain Chinmaya Kumar Swain +2
This comprehensive review examines the evolution of sustainability and SDGs, covering renewable energy, ESG frameworks, and the role of AI, IoT, and Industry 4.0. It highlights challenges such as climate change, greenwashing, and policy fra…
Peer-reviewedJournalInternational Review of Management and Marketing2026#ESGDOI
When Capital Matters More Than Commitment: CSR Disclosure and Bank Performance in an Emerging Market
Nabella S.D.
This paper examines the relationship between CSR disclosure and bank performance in an emerging market, highlighting that capital matters more than commitment to sustainability. It analyzes how CSR disclosure impacts bank financial performa…
Peer-reviewedJournalJournal of Corporate Finance Research2026#ESGDOI
CEO Attributes and Quality of Sustainability Reports of Nigerian Listed Firms
Olorede T.E.
This paper empirically examines how CEO attributes (e.g., tenure, education) influence the quality of sustainability reports among Nigerian listed firms. It finds that certain CEO characteristics are significantly associated with higher tra…
Peer-reviewedJournalCorporate Board: role, duties and composition2026#ESGDOI
Mediating effect of board size on the relationship between corporate social responsibility and audit quality of listed non-financial firms
Ibrahim Mallam Fali, Emmanuel-Ubong Ita Rufus, U. Umagu +9
This study examines the effect of CSR scores and board size on audit quality for 39 Nigerian listed non-financial firms from 2011-2022 using fixed-effects panel regression. Results show a significant positive relationship between CSR scores…