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🌍 GlobalJournalSustainability2026#ESGDOI
Construction and Validation of a 5P–ESG Composite Index for Sustainable Corporate Governance and Financial Analysis in Emerging Markets: Evidence from the MSCI COLCAP
Alejandro Acevedo Amorocho, Á. Acevedo-Duque, José Gerardo De la Vega Meneses +2
This study develops and validates a 5P-ESG composite index for emerging markets, extending ESG with Peace and Partnerships dimensions. Using PCA-based weighting and MSCI COLCAP data, it demonstrates feasibility and shows ranking shifts comp…
Peer-reviewedCNJournalExploring Science Academic Conference Series2026#ESGDOI
The Impact of Digital Inclusive Finance on Corporate ESG Performance
Ke Zhang
This study examines how digital inclusive finance affects corporate ESG performance using a sample of Chinese A-share listed firms from 2020 to 2023. By combining the Peking University Digital Inclusive Finance Index with firm-level ESG dat…
Peer-reviewed🌍 GlobalJournalBusiness Strategy and the Environment2026#ESGDOI
Not All Green Lies Are Equal: Governance Strength and Financial Pressure Across ESG Reporting Biases in Family‐Dominated Markets
B. Solikhah, Ching‐Lung Chen, Pei‐Yu Weng
This study examines how governance strength, financial pressure, and family control influence ESG reporting biases (overstatement and understatement). Strong governance reduces greenwashing, while high short-term financing risk increases it…
Peer-reviewedJournalInternational Journal of Bank Marketing2026#ESGDOI
Examining the ESG of banks. The integrated reporting perspective
Andrea Appolloni, G. Scandurra, A. Thomas
This study evaluates banks' non-financial disclosure by examining ESG practices and adherence to integrated reporting. Using NLP methods including cosine similarity and clustering, it finds high ESG disclosure but weak consistency with inte…
Peer-reviewedJournalJournal of Modern Management & Entrepreneurship2026#ESGDOI
ESG Disclosure and Corporate Accountability: An Analysis of Listed Companies
K. Kanimozhi, C. Vethirajan
This study examines the relationship between ESG disclosure levels and corporate accountability among listed companies using statistical methods and SEM. Results show that increased ESG disclosure positively affects corporate accountability…
Peer-reviewed🌍 GlobalJournalResearch on World Agricultural Economy2026#ESGDOI
Corporate ESG Disclosure in Agribusiness: Effects on Market Value and Investor Behavior
Shaoyu Han, Yeng Wai Lau, Saidatunur Fauzi Saidin
This paper examines the impact of ESG disclosure on market value and investor behavior in agribusiness. Using a 5-year panel of 150 firms, it finds that a one-point increase in ESG disclosure score raises market capitalization by $0.45 bill…
Peer-reviewed🌍 GlobalJournalThe insight journal2026#ESGDOI
COMPARATIVE TRENDS OF ESG DISCLOSURE AMONG ASIAN COUNTRIES
Musmailina Mustafa Kamal, Nurul Azlin Azmi, Rahimah Mohamed Yunos +2
This study analyzes ESG disclosure trends in Indonesia, Malaysia, Singapore, and Thailand from 2015 to 2023. Indonesia leads in social and governance pillars but not environmental. Disclosure increased across all countries after 2019, drive…
Peer-reviewed🌍 GlobalJournalDinasti International Journal of Economics, Finance & Accounting2026#ESGDOI
The Impact of ESG Disclosure on Stock Performance with Growth Opportunities as a Mediating Variable: Evidence from Indonesia’s Industrial Sector
Erpina Simbolon, Abraham Patayoan, Billy Ivan Tansuria
This study examines the impact of ESG disclosure on stock performance in Indonesia, with growth opportunities as a mediator. Using PLS-SEM on listed industrial firms, it finds that ESG disclosure has no significant direct or indirect effect…
Peer-reviewedJournalInternational Journal of Knowledge and Systems Science2026#ESGDOI
ESG Disclosure and Firm Performance
Hien Thu Thi Nguyen
This study examines the impact of ESG disclosure on the performance of 20 firms listed on the Vietnam Sustainability Index from 2016 to 2023. Using GMM estimation, it finds that higher ESG scores are associated with lower ROA and Tobin's Q,…
Peer-reviewedJournalSocial Science and Human Research Bulletin2026#ESGDOI
Law on Esg Disclosure by Listed Companies in Vietnam: Current Status and Recommendations for Improvement
P. Kien
This study analyzes Vietnam's legal framework for ESG disclosure by listed companies, finding it fragmented, lacking quantitative standards, independent assurance, and deterrent sanctions. It recommends aligning with international standards…
Peer-reviewed🌍 GlobalJournalBusiness Strategy and the Environment2026#ESGDOI
Bridging ESG Disclosure and the SDGs: A Thematic Synthesis of Influencing Factors
Viveksagar Sareen, Parijat Upadhyay, Surajit Bag +1
This study synthesizes literature from 2015-2025 to identify eight themes influencing ESG disclosure's alignment with SDGs. It categorizes mediating factors (integrated reporting, CSR committees, digital transparency, stakeholder inclusion)…
Peer-reviewed🌍 GlobalJournalInternational Journal of Environment and Sustainability2026#ESGDOI
Mapping the Literature on Environmental, Social, and Governance (ESG) Reporting and Information Asymmetry
Stepan Franc, Petra Holendová
This bibliometric review maps 345 peer-reviewed articles (2015-2024) on ESG reporting and information asymmetry. It finds limited direct studies on ESG data quality and completeness, with greenwashing addressed only marginally. Calls for st…
Peer-reviewed🌍 GlobalJournalSociety and Business Review2026#ESGDOI
ESG disclosure and firm value: a holistic approach to sustainability regulations and GRI compliance
Farhan Hussain, Zhifang Zhou
This study examines whether comprehensive ESG disclosure enhances firm value in BRICS emerging markets using a GRI-based index and a staggered difference-in-differences design. Firms achieving comprehensive disclosure show higher firm value…
Peer-reviewedJournalThe Journal of Social Studies2026#ESGDOI
Frequency and Quality of Environmental Audits and Environmental Sustainability in Malaysian Public Institutions: Evidence from Stakeholder and Legitimacy Perspectives
Mukhtar A. Adam, Mohammed Abdalla
This paper examines the role of environmental audit frequency and quality in enhancing ESG disclosure among Malaysian public institutions. Findings show that state-level ESG audits positively correlate with increased disclosure, with larger…
Peer-reviewed🌍 GlobalJournalSustainability2026#ESGDOI
The Role of Ethical Leadership in Enhancing Environmental, Social, and Governance (ESG) Disclosure: A Pathway Toward Sustainable Corporate Accountability
Sara Mustafa Alatta Mohamed, Yosra Azhari Elamin Elboukhari
This study examines the relationship between ethical leadership and ESG disclosure among 147 non-financial firms listed on the Saudi Stock Exchange from 2020 to 2024. Using random-effects panel regression, it finds a positive and significan…
Peer-reviewedJournalCorporate Governance: The International Journal of Business in Society2026#ESGDOI
Evolving sustainability reporting and environmental performance of manufacturing companies: evidence from India
Swati Verma, Rajat Panwar
This study analyzes ESG disclosures under India's BRSR framework for 100 large manufacturing firms. It finds reductions in emission intensity, increased renewable energy use, and adoption of water/waste treatment initiatives, while highligh…
Peer-reviewedJournalIlgʻor iqtisodiyot va pedagogik texnologiyalar2026#ESGDOI
INTERNATIONAL COMPETITIVENESS EFFECTS OF ESG TRANSPARENCY: A PANEL STUDY OF ASIAN AND EU BANKS
Mashkhurbek Jalalov
This study examines the relationship between ESG disclosure quality and international competitiveness among commercial banks in Central Asia and the EU. Using a novel ESG Disclosure Quality Index (EDQI) and panel regressions on 495 bank-yea…
Preprint🇪🇺 EuropePreprints.org2026#ESGDOI
Digitalization, ESG Reporting, and Circular Economy: Accounting Challenges for Women-Led SMEs
Radosveta Krasteva-Hristova, Ива Монева
This study examines how digitalization can reduce the cost and complexity of ESG and circular economy reporting for women-led SMEs within the EU sustainability reporting framework. It identifies four key challenge domains: measurement, valu…
Peer-reviewedJournalInternational Journal of Engineering Technology and Management Sciences2026#ESGDOI
Stakeholder Information Needs and ESG Report Design: A UserCentered Information Architecture Approach
Wasim Akram, Shabana Khatoon, Dr. Asgar Ali
This paper proposes the User-Centered ESG Information Architecture (UC-ESG-IA) framework to address poor usability of ESG reports. Using a mixed-method study with 312 stakeholders and usability testing on NIFTY-listed companies in India, it…
Preprint🇺🇸 USAClimate Policy2025#ESGDOI
Climate change risks and opportunities: do sustainable business practices matter?
Santi Gopal Maji, Rituraj Boruah
This study analyzes the impact of sustainable business practices (SBPs) on the disclosure of climate change risks and opportunities (CCRO) using S&P 500 data from 2011-2023. SBPs significantly increase the likelihood of CCRO disclosure, esp…
