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.

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Showing 281–300 of 23103 papers

Peer-reviewedJournalJournal of Risk and Financial Management2026#ESGDOI

Corporate Sustainability Disclosure, Firm Profitability, and Board Diversity: Unveiling the Interrelationships in a Developing Economy

Erekle Pirveli, Iza Gigauri, Claudia Covucci

Using structural equation modeling on Georgian listed firms (2018-2023), this study finds that board diversity enhances sustainability disclosure but does not directly impact profitability, and disclosure itself has no significant effect on…

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Peer-reviewedJournalJournal of Agriculture, Food Systems, and Community Development2026#OtherDOI

Criteria for selecting assessment tools for local food systems in the context of socio-ecological transitions

A. Rabialahy, Laurence Guillaumie, M. Gaboury-Bonhomme +1

A scoping review identifying seven criteria for selecting local food system (LFS) assessment tools, based on analysis of 22 holistic tools. Recommends adding a transition dynamics component to monitor structural changes and emphasizes stake…

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Peer-reviewed🇪🇺 EuropeJournalBiologicals2026#OtherDOI

Pyrogen testing 2.0: Ethical, evolving and eco-friendly - Implementing safe, rapid, state-of-the-art and sustainable non-animal approaches worldwide. A meeting report

Charton E, Hornik A, Katrin Schütte +7

This meeting report discusses the global implementation of non-animal approaches for pyrogen testing, emphasizing ethical and environmental sustainability. It promotes the adoption of animal-free methods in the pharmaceutical industry, alig…

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Peer-reviewedJournalRIGGS Journal of Artificial Intelligence and Digital Business2026#ESGDOI

Pengaruh Corporate Governance dan Ukuran Perusahaan terhadap Pengungkapan Sustainability Report pada Perusahaan Perbankan di Bursa Efek Indonesia

Evander Sihite, Aditya Amanda Pane

This study examines the effect of corporate governance and company size on sustainability report disclosure among 20 Indonesian listed banks (2021-2024) using multiple regression. Both factors positively and significantly influence disclosu…

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Peer-reviewedJournalRIGGS Journal of Artificial Intelligence and Digital Business2026#ESGDOI

Pengaruh ESG Disclosure, Digitalisasi Akuntansi, dan Goog Corporate Governance terhadap Kinerja Keuangan pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) dengan Ukuran Perusahaan sebagai Variabel Moderasi

Wulandari Siregar, Lusi Elviani Rangkuti, Heny Triastuti Kurnia Ningsih

This study analyzes the impact of ESG disclosure, accounting digitalization, and good corporate governance on financial performance (ROA) of 25 Indonesian listed banks from 2020-2024. Using multiple regression and moderated regression analy…

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Peer-reviewedJournalDinasti International Journal of Economics Finance & Accounting2026#ESGDOI

The Role of ESG Disclosure as a Moderator of the Influence of Transfer Pricing and Managerial Ownership on Tax Aggressiveness in Energy Sector Companies Listed on the IDX (2022–2024)

Ni Putu Indah Budi Lestari Putra, Desak Nyoman Sri Werastuti, I Made Pradana Adiputra

This study examines the effects of transfer pricing and managerial ownership on tax aggressiveness, and the moderating role of ESG disclosure, using data from Indonesian energy sector firms (2022-2024). Results show transfer pricing positiv…

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Peer-reviewed🌍 GlobalJournalDinasti International Journal of Education Management And Social Science2026#ESGDOI

The Moderating Effect of Sustainability Commitment and ESG Disclosure on Corporate Credit Risk: An Analysis of the Banking Industry in Southeast Asia

Achmad Jaelani, Atik Budi Paryanti

Using panel data from Southeast Asian listed banks (2015-2023), this study examines how debtor firms' ESG disclosure affects bank credit risk (NPL ratio) and the moderating role of banks' sustainability commitment. Results show ESG disclosu…

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Peer-reviewedJournalRIGGS Journal of Artificial Intelligence and Digital Business2026#ESGDOI

Pengaruh ESG Disclosure, Profitabilitas, Likuiditas terhadap Keputusan Investasi pada Perusahaan Manufaktur Non-Cyclical

Fadhilah Lulu Luthfiyah, Lidia Wahyuni

This study analyzes the impact of ESG disclosure, profitability, and liquidity on investment decisions (PER) for non-cyclical manufacturing firms listed on the Indonesia Stock Exchange from 2022-2024. Using panel data regression, it finds t…

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Peer-reviewedJournalJournal of Economics Finance and Management Studies2026#ESGDOI

ESG Disclosure and Firm Value in Sharia Capital Markets: Evidence from Food and Beverage Firms in Indonesia

Aizzatut Tahiyya Nafisatul Muna, Nyata Nugraha, Iwan Budiyono

This study analyzes the impact of ESG disclosure on firm value (PBV) for 13 food and beverage firms listed on the Indonesian Sharia Stock Index (ISSI) from 2021-2024 using panel data regression. Results show that ESG disclosure simultaneous…

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