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🇪🇺 EuropeJournalAdministrative Sciences2026#ESGDOI
From Voluntary Certification Schemes to Environmental, Social and Governance (ESG) Strategy: Bridging the Gap for Workforce Reporting Requirements in SME Hospitality
Melinda Ratkai, Lea Zimmermann
This study examines how SME hospitality firms can bridge the gap between voluntary certification (Green Globe) and ESRS workforce reporting requirements. Using a qualitative case study and PAT&M framework, it finds strong alignment in polic…
Peer-reviewed🇪🇺 EuropeJournalBusiness Strategy and the Environment2020#ESGDOI
Does the EU Directive on non-financial information influence the value relevance of ESG disclosure? Italian evidence
Cordazzo M.
This paper empirically examines whether the EU Non-Financial Reporting Directive (NFRD) influences the value relevance of ESG disclosure for Italian firms. It analyzes the effect of mandatory disclosure on investor valuation, shedding light…
Peer-reviewed🇨🇳 ChinaJournalSustainability2026#ESGDOI
From Cultural Symbols to Consumption Scenarios—And Beyond: Relational Cultural Sustainability Disclosure and Accountability Gaps in the Annual Reports of Chinese Tourism Firms
Wen Su, Jiao Jiao
This study develops a relational measure of cultural sustainability disclosure in annual reports of 17 Chinese tourism firms (2021-2025). Using a rule-based classifier on 26,131 narrative units, it finds 43.4% of cultural symbols lack links…
Peer-reviewedJournalJournal Dialectica (Journal of Accounting Research)2026#ESGDOI
SUSTAINABILITY REPORT DISCLOSURE AND CORPORATE SOCIAL RESPONSIBILITY ON FINANCIAL PERFORMANCE: THE MODERATING ROLE OF MANAGERIAL OWNERSHIP IN ENERGY SECTOR COMPANIES
Meryl Amara, Delli Maria
This study examines the impact of sustainability report disclosure and CSR on financial performance (ROA) for 48 Indonesian energy companies. Results show no significant short-term effects, and managerial ownership does not moderate the rel…
Peer-reviewed🇨🇳 ChinaJournalEnvironment, social and governance.2026#ESGDOI
Sustainable Board Governance, Corporate Social Responsibility Fulfillment, and Differences in ESG Information Disclosure: A Comparative Case Study of Conch Cement and Qingsong Jianhua Co., Ltd.
Shuyan Yi
This study compares two cement companies under similar state ownership and regulatory environment to examine how sustainable board governance influences ESG performance. It analyzes differences in governance structure, responsibility fulfil…
Peer-reviewedJournalJournal of Entrepreneurship2026#ESGDOI
Compliance Over Capability: Digital Transformation, Resource Allocation Efficiency, and ESG Disclosure in Indonesia's Financial Sector
Fathiyyah Hasanah, Siska Noviaristanti
Using panel data from 30 Indonesian financial firms (2020-2024), this study tests whether digital transformation improves ESG disclosure directly and via resource allocation efficiency (RAE) as a mediator. Contrary to expectations, neither …
Peer-reviewedJournalReslaj Religion Education Social Laa Roiba Journal2026#ESGDOI
Pengaruh ESG Disclosure, Green Investment, dan Eco-Efficiency terhadap Nilai Perusahaan: Studi pada Perusahaan Indeks IDX ESG Leaders (2020-2024)
Anisa Alpha Salsabila
This study analyzes the impact of ESG disclosure, green investment, and eco-efficiency on firm value for Indonesian IDX ESG Leaders index companies using panel data regression. ESG disclosure positively affects firm value, while green inves…
Peer-reviewedJournalCorporate Board role duties and composition2026#ESGDOI
Examining the characteristics of directors and audit committees on ESG disclosure: A governance context
Arum Ardianingsih, Dhea Nindiawati, Hikma Markhatus Sholekha +2
This study examines how director characteristics (size, narcissism) and audit committee attributes affect ESG disclosure among Indonesian financial firms. Results show director size and narcissism positively influence ESG disclosure, suppor…
Peer-reviewedJournalZenodo (CERN European Organization for Nuclear Research)2026#ESGDOI
SUSTAINABILITY ACCOUNTING IN THE PUBLIC SECTOR: INTEGRATING ESG METRICS INTO GOVERNMENT REPORTING SYSTEMS
Loso Judijanto, Muhammad Sani Kurniawan, Rara Silkfan
This paper focuses on sustainability accounting in the public sector, integrating ESG metrics into government reporting systems. It explores frameworks and challenges for ESG integration in public reporting, relevant to GX policy and disclo…
Peer-reviewedJournalSustainability Switzerland2022#ESGDOI
ESG Disclosure and the Cost of Capital: Is There a Ratcheting Effect over Time?
Khanchel I.
This paper examines how the relationship between ESG disclosure and cost of capital evolves over time, specifically testing for a 'ratcheting effect' where the impact of disclosure on financing costs becomes cumulative or amplified. As inve…
Peer-reviewedJournalJournal of Interdisciplinary Perspectives2026#ESGDOI
ESG Ratings and Accounting Information Quality among Philippine Publicly Listed Companies
Nyssa Cassandra Agtarap, Jan Patrick Bito-on, Trixia May Cañedo +4
This study examines the relationship between ESG ratings and accounting information quality (AIQ) among Philippine listed firms. Using LSEG ESG ratings and financial statements, regression analysis reveals that higher ESG ratings are associ…
Peer-reviewedJournalJournal of Management Entrepreneurship and Tourism2026#ESGDOI
The Effects of Capital Structure, Liquidity, Asset Quality, and Esg Scores on Profitability
Irham Mudin, Lutfi Alhazami
This study analyzes the impact of capital structure, liquidity, asset quality, and ESG scores on profitability (ROA) of Indonesian listed banks from 2021-2025. Results show only asset quality has a significant positive effect; ESG scores an…
Peer-reviewed🌍 GlobalJournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
From Product Focus to Stakeholder Engagement: Mapping Shifting Priorities in Cosmetics Industry Sustainability Reporting
Taisiya Chaykina, Hannah Jun
Using Leximancer, this study analyzes 90 sustainability reports from 12 major cosmetics companies (2015-2023), revealing a shift from product-focused environmental disclosure toward supply chain transparency and stakeholder engagement. It a…
Peer-reviewedJournalAnggaran Jurnal Publikasi Ekonomi dan Akuntansi2026#ESGDOI
ESG Disclosure dan Nilai Perusahaan: Peran Moderasi Climate Change Risk
Weni Weni, Umiaty Hamzani, Khristina Yunita
This study examines the moderating role of climate change risk on the relationship between ESG disclosure and firm value, using 15 basic materials firms listed on the Indonesia Stock Exchange (2021-2024). Results show ESG disclosure has a s…
Preprint🌍 GlobalZenodo2026#ESGDOI
SUSTENTABILIDADE CORPORATIVA E CRIAÇÃO DE VALOR: UMA ANÁLISE DO RELATÓRIO INTEGRADO 2025 DA EMPRESA NATURA
Sérgio Augusto Corrêa de Souza
This study analyzes Natura's 2025 Integrated Report to examine how sustainability is integrated into corporate strategy and value creation. It finds alignment with GRI, IFRS S1/S2, TCFD, and TNFD, adoption of double materiality, integration…
Peer-reviewedJournalRajagiri Management Journal2026#ESGDOI
The moderating role of CSR in the relationship between corporate governance and capital structure: a quantile analysis of firms in a transition economy
Katayoun Ghafourian Mokhtari, Alireza Azarberahman
This study examines how corporate governance (CG) and CSR affect capital structure (leverage) in Iranian listed firms using quantile regression. CG increases leverage, CSR decreases it, and CSR moderates CG's positive effect. Effects are st…
Peer-reviewed🇪🇺 EuropeJournalBusiness Strategy and the Environment2026#ESGDOI
From Compliance to Commitment: How Integrated Corporate Architecture Shapes Environmental SDGs Disclosure. An Explanatory Study of Italian Companies
Adriana Rossi, Maria Federica Izzo, Riccardo Tiscini
This empirical study examines Italian companies in environmentally sensitive industries (2018-2023) to identify drivers of environmental SDGs disclosure in non-financial reports. Findings show that sustainability committees with experts, st…
Peer-reviewed🌍 GlobalJournalPractical Applications2026#ESGDOI
Snapshots of From Uncertainty to Resilience: How ESG Scores Moderated Market Capitalization Shocks amid the Russian Invasion of Ukraine
Derived from original PMR research written by Kristjan Jespersen, Katryn Pasaribu, Andreas Gonzalez Elsgaard, and Jonas Aastrup Nielsen using AI and an editor
During Russia's invasion of Ukraine, firms with higher ESG scores, especially environmental and social, experienced greater market-capitalization resilience. Governance scores showed no significant protective effect. Investors can use ESG a…
Peer-reviewedJournalInternational Journal of Scientific Multidisciplinary Research2026#ESGDOI
The Effect of Sustainability Reporting on Firm Value with Institutional Ownership as a Moderating Variable: Evidence from Consumer Non-Cyclicals Companies Listed on the Indonesia Stock Exchange (2019-2023)
Muhammad Luthfi, Raden Roro Karlina Aprilia Kusumadewi, Imam Ghozali
Analyzing 37 consumer non-cyclical firms listed on the Indonesia Stock Exchange (2019-2023), this study finds that sustainability reporting disclosure has a negative and significant effect on firm value. Low institutional ownership fails to…
Peer-reviewed🇺🇸 USAJournalAntipode2026#ESGDOI
Critical University Sustainability Studies: Evaluating STARS Reporting as Depoliticized Environmental Pseudo‐Activity
Kai Bosworth, Jesse Goldstein, Ben Haskett +1
This paper critically examines how university sustainability initiatives depoliticize environmental action and exclude radical possibilities. It analyzes over 700 'points of distinction' from AASHE's STARS reporting and a case study of Virg…
