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.
2026#ESGDOI
The Interplay of Cash Balance, Board Diversity, and Shareholder Concentration on Stock Valuation: Esg Scores as a Key Mediator in the Asia-Pacific Manufacturing Sector
Azwani Aulia, C. Sukmadilaga, Ilya Avianti +1
This study examines the impact of cash balance, board diversity, and shareholder concentration on stock valuation in the Asia-Pacific manufacturing sector, with ESG scores as a mediator. It suggests that high ESG scores may amplify the posi…
Peer-reviewedJournalDiscover Sustainability2026#ESGDOI
The impacts of digital transformation and accounting information quality on ESG outcomes in an emerging country
T. Vu, Thang Van Pham
This study examines how digital transformation and accounting information quality affect ESG outcomes in Vietnamese listed firms. Using PLS-SEM on survey data from 215 managers, it finds positive associations and a partial mediation effect …
🇪🇺 Europe2026#ESGDOI
Cultural Drivers of Sustainability Reporting in the European Energy Sector: A Comparative Case Study of Romanian and Italian Companies
M. Mușat, Elena Fleacă, Beatrice Leustean +1
This comparative case study examines cultural drivers of sustainability reporting in the European energy sector, comparing Romanian and Italian companies. It identifies how cultural factors influence reporting practices and highlights diffe…
Peer-reviewedJournal2026#ESGDOI
How Is ESG Performance Addressed in Relation to Audit Quality? A Structured Review of the Literature
A. Olteanu (Burca), Claudia Elena BADEA (FLOREA), Liliana Ionescu Feleaga
This structured literature review examines how ESG performance interacts with audit quality, synthesizing findings on auditor roles, assurance practices, and implications for reliable ESG reporting. It identifies gaps for future research.
Peer-reviewedJournalInternational journal of research and innovation in social science2026#ESGDOI
Board of Directors Characteristics and Quality of Sustainability Disclosure Among NSE-Listed Firms in Kenya
Shem Sogota, Rehema Swaleh, P. Misango
This study examines how board of directors' characteristics affect sustainability disclosure quality among firms listed on the Nairobi Securities Exchange (NSE) in Kenya. Findings show that board independence, gender diversity, and ESG expe…
Peer-reviewedCNJournalScientific Journal of Economics and Management Research2026#ESGDOI
Digital Disclosure of ESG Information, FinTech Supervision and Corporate Financing Costs
Lishi Zheng
Using panel data of Chinese A-share listed firms from 2018 to 2023, this paper examines the impact of digital ESG disclosure and FinTech supervision on corporate financing costs. Results show that high-quality ESG digital disclosure signifi…
ReportComputational Modelling Approaches to Fintech Innovation2025#ESGDOI
The Future of Finance: A Socio-Cognitive Guide to Integrating Sustainability in Financial DecisionMaking
Shriya K.
This guide presents a socio-cognitive framework for integrating sustainability into financial decision-making. It explores how cognitive biases and social norms influence sustainable investment choices, offering practical recommendations fo…
Peer-reviewedJournalJournal of Accounting Literature2025#ESGDOI
ESG investment among retail investors: a systematic literature review and future research agenda
Li J.
This paper systematically reviews the existing literature on ESG investment by retail investors, organizing key themes and research methods. It analyzes topics such as investment behavior, disclosure, and performance, and proposes a future …
Peer-reviewed🌍 GlobalJournalInternational Journal of Low Carbon Technologies2026#ESGDOI
Unpacking the ESG-investment efficiency nexus: the role of internal and external financing
Liu J.
This study analyzes the relationship between ESG and investment efficiency from the perspective of internal and external financing. It examines how financing methods affect the link between ESG activities and investment efficiency.
Peer-reviewed🌍 GlobalJournalCorporate Governance and Sustainability Review2025#ESGDOI
THE LIMITED INFLUENCE OF INSTITUTIONAL OWNERSHIP ON ENVIRONMENTAL, SOCIAL, GOVERNANCE, AND FINANCIAL OUTCOMES
Zairin G.M.
This paper examines the influence of institutional ownership on ESG and financial outcomes. It finds limited evidence of a strong causal effect, suggesting that expectations of institutional investors driving ESG improvement may be overstat…
Peer-reviewedJournalSN Business and Economics2025#ESGDOI
Effect of target firms’ ESG rating on bid premiums in M&A deals
Ezenwa N.
This study empirically analyzes how target firms' ESG ratings affect bid premiums in M&A deals. It tests whether higher ESG ratings lead to higher or lower premiums, providing evidence on investor focus on ESG and its role in corporate valu…
Peer-reviewedJournalJournal of Corporate Finance Research2022#ESGDOI
Do ESG Factors Influence Investment Attractiveness of the Public Companies?
Nazarova V.
This paper empirically analyzes the influence of ESG factors on the investment attractiveness of public companies. It examines how ESG performance affects investor decision-making, providing implications for promoting sustainable investment…
Peer-reviewedJournalEquality Diversity and Inclusion2026#ESGDOI
Board gender diversity, women leadership and the ESG: mapping the state of the art trends and future direction
Fauzi M.A.
This paper systematically reviews the literature on board gender diversity and women leadership in relation to ESG, identifying research trends and future directions.
Peer-reviewedJournalZhournal Novoi Ekonomicheskoi Associacii Journal of the New Economic Association2020#ESGDOI
Impact of non-financial information on key financial indicators of russian companies
Fedorova E.A.
This paper analyzes the impact of non-financial information (such as ESG-related data) on key financial indicators of Russian companies. Specific findings are unclear, but it attempts to demonstrate the financial value of ESG information.
Peer-reviewed🌍 GlobalJournalInternational Journal of Commerce, Accounting and Finance2026#ESGDOI
Environmental Disclosure Practices and Their Role in Investor Awareness: Evidence from UltraTech Cement Ltd. and Shree Cement Ltd.
S. Vachhani, D. Chavda
Compares environmental reporting of two Indian cement giants using GRI and CSI frameworks. UltraTech provides detailed quantitative data, while Shree emphasizes clear narrative. Enhances investor ESG awareness.
Peer-reviewedJournalJournal of Islamic accounting and business research2026#ESGDOI
Digital transformation and sustainability reporting: the mediating role of audit quality in companies listed on the Palestine exchange
Omar Yousef Tarda
This study examines how digital transformation (DT) impacts sustainability reporting (SR) through the mediating role of audit quality (AQ) in Palestinian listed companies. Using GMM estimation on 43 firms' financial reports from 2014-2023, …
Peer-reviewed🌍 GlobalJournalACTA VŠFS2026#ESGDOI
Sustainability Reporting and Value of Listed Manufacturing Firms in Nigeria: The Moderating Role of Foreign Ownership
Romoke Rafiat Busari, Olayinka Segun Wale
This study examines the relationship between sustainability reporting and firm value in Nigerian manufacturing firms, with foreign ownership as a moderator. Using panel data from 2015-2024, it finds that the interaction of environmental rep…
Peer-reviewedJournalJournal of Economics Finance and Management Studies2026#ESGDOI
When Transparency Meets Performance: The Moderating Role of Sustainability Reporting in Shaping Firm Value
David HM Hasibuan, Fajar Novianto, Heti Herawati
This study examines how profitability, solvency, and governance affect firm value, with sustainability reporting as a moderator, in Indonesian real estate firms (2021-2024). Findings show sustainability disclosure strengthens the profitabil…
Peer-reviewed🇪🇺 EuropeJournalMeditari Accountancy Research2026#ESGDOI
Sustainability reporting in the shipping industry: a critical realist account
Ανδρέας Ανδρικόπουλος
This paper conducts a qualitative critical realist analysis of sustainability reports from EU-listed shipping companies, revealing how they narrate structures (regulation, technology, market pressures), actions (compliance, alliances), and …
Peer-reviewedJournalInternational Journal of Financial Management and Economics2026#ESGDOI
Firm characteristics and financial reporting quality: The moderating role of sustainability disclosure in the Nigerian Listed Financial Service Firms
Mohammed Mahmud Kakanda, Jamilu Babayo, Ahmed Ishaku Adamu
This study examines the moderating role of sustainability disclosure (SD) on the relationship between firm characteristics and financial reporting quality (FRQ) in Nigerian listed financial services firms using fixed effects regression. Res…