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-reviewedJournalInternational journal of research and innovation in social science2026#ESGDOI
Governance Sustainability Disclosure and Firm Market Value in Nigeria: The Mediating Role of Investor Trading Behaviour
Okechukwu D. Amadi, U. Uwaleke, Success Jibrin Musa
This study examines the effect of governance sustainability disclosure on firm market value in Nigeria's listed industrial goods sector, with investor trading behavior as a mediator. Using panel data from 2010-2025, the results show no sign…
Peer-reviewed🌍 GlobalJournalWest Science Social and Humanities Studies2026#ESGDOI
Social Return on Investment and Impact Reporting Transparency as Determinants of Investor Trust and Funding Sustainability in Foreign Architecture Development Companies in Bali
Putu Suda Nurjani, Sintia Permata Sari, Vinsensius Tibo
This study examines how Social Return on Investment (SROI) and transparency in impact reporting affect investor trust and funding sustainability among foreign architecture development companies in Bali. Using PLS-SEM on survey data from 185…
Peer-reviewedJournalJurnal Literasi Akuntansi2026#ESGDOI
Financial Performance Memediasi Sustainability Report dan Good Corporate Governance Terhadap Firm Value
Yoga Ardiansah, Dwi Suhartini
This study examines the impact of sustainability reporting, independent commissioner proportion, and institutional ownership on firm value, with financial performance as a mediator, for 35 Indonesian energy firms (2022-2024). Panel regressi…
Peer-reviewedJournalZenodo (CERN European Organization for Nuclear Research)2026#ESGDOI
Effect Of Sustainability Reporting On Financial Performance Of Manufacturing Firms In Nigeria
Onuora J. K. J
This paper empirically examines the impact of sustainability reporting on the financial performance of manufacturing firms in Nigeria. It analyzes how the quality and extent of disclosure relate to profitability and firm value, offering ins…
Peer-reviewedJournalJournal of Islamic Finance and Accounting Research.2026#ESGDOI
PENGARUH ESG DISCLOSURE TERHADAP RISIKO FINANCIAL DISTRESS PERUSAHAAN MAKANAN DAN MINUMAN DI BEI
Hani Fitria, Herman Rustandi
This study examines the impact of ESG disclosure on financial distress risk (Zmijewski model) for 24 food and beverage companies listed on the Indonesia Stock Exchange from 2020 to 2024. Using panel regression with random effects, it finds …
Peer-reviewedCNJournalAdvances in Economics Management and Political Sciences2026#ESGDOI
City-Level Climate Policy Uncertainty and Corporate ESG Report Issuance: A Bounded Null Association in Chinese Listed Firms
Linrui Zhang
This paper examines the impact of city-level climate policy uncertainty on corporate ESG report issuance in China. Using data from 2011-2022, the authors find that the average effect is essentially zero, bounded within ±0.75 percentage poin…
Peer-reviewedJournalSustainability Switzerland2021#ESGDOI
Esg reporting: Empirical analysis of the influence of board heterogeneity from an emerging market
Lavin J.F.
This paper empirically analyzes the relationship between board heterogeneity and ESG reporting quality in an emerging market. It examines how board composition influences sustainability disclosure, aiming to clarify the link between corpora…
Peer-reviewedJournalSustainability Switzerland2021#ESGDOI
Esg disclosure in an emerging market: An empirical analysis of the influence of board characteristics and ownership structure
Lavin J.F.
This paper empirically examines how board characteristics (e.g., size, independence) and ownership structure (e.g., institutional, foreign) influence the extent of ESG disclosure in an emerging market. It provides insights into governance d…
Peer-reviewedJournalSustainability Switzerland2020#ESGDOI
Corporate economic, environmental, and social sustainability performance transformation through ESG disclosure
Alsayegh M.F.
This paper examines the impact of ESG disclosure on corporate economic, environmental, and social performance. It analyzes mechanisms through which disclosure contributes to sustainability improvement and offers practical implications.
Peer-reviewedCNJournalSustainability Switzerland2024#ESGDOI
Sustainable Pathways: ESG Disclosure Performance and Optimization in China
Zhou X.
This paper analyzes ESG disclosure performance of Chinese firms, examining the relationship between disclosure quality and firm characteristics. It proposes optimization strategies and offers implications for the development of ESG disclosu…
Peer-reviewedJournalSustainability Switzerland2023#ESGDOI
The Impact of Women’s Empowerment on the Corporate Environmental, Social, and Governance (ESG) Disclosure
Dempere J.
This paper examines the impact of women's empowerment on corporate ESG disclosure. It investigates how female board representation and workforce diversity influence the quality and extent of ESG reporting, highlighting the link between corp…
Peer-reviewedJournalSocio-Economic Problems of the Modern Period of Ukraine2026#ESGDOI
Resilience of the corporate governance system in agroholdings amidst the transformation of logistics chains
Volodymyr A. Kolodiychuk, Mykhaylo B. Kurtyak
This theoretical paper examines how CSR enhances the resilience of corporate governance in Ukrainian agroholdings under wartime logistics disruptions. It identifies four channels: human capital, stakeholder engagement, ESG practices, and re…
Peer-reviewedCNJournalSustainability2026#ESGDOI
The Impact of Corporate Safety Investment on Total Factor Productivity: Evidence from High-Risk Industries in China
Yuyao Zhao, Yating Zeng, Wen-Dai Lv
Using panel data from Chinese A-share listed firms in high-risk industries (2012-2024), this study shows that safety investment significantly improves total factor productivity (TFP). The effect operates through strengthening organizational…
Peer-reviewedCNJournalBusiness Ethics, the Environment & Responsibility2026#ESGDOI
Escape From the Competition: How Fair Competition Policy Influences Corporate
ESG
Behavior
Zhen Wang
This study empirically examines how China's Fair Competition Review System (FCRS) drives corporate ESG behavior within a new institutional economics framework. FCRS reduces administrative monopolies, enhancing market mechanisms, and signifi…
Peer-reviewed🌍 GlobalJournalBusiness Strategy and the Environment2026#ESGDOI
Sustainability Reporting in Resource‐Constrained Contexts: Do Emotional Intelligence, Pro‐Environmental Behaviour and Digitalisation Matter?
Richard Nana Boateng, Elias Appiah‐Kubi, Esther Sarfo
This study examines emotional intelligence (EI) as a nonfinancial driver of sustainability reporting in resource-constrained SMEs. Using survey data from 416 SMEs and SEM, it shows EI significantly enhances sustainability reporting, mediate…
JournalAndalas University eThesis (Andalas University)2026#ESG
Pengaruh Penerapan Green Investment, Sustainability Reporting, dan Carbon Emission Disclosure terhadap Firm Value pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia
Risya Murdani
This study analyzes the impact of green investment, sustainability reporting, and carbon emission disclosure on firm value for 15 Indonesian energy companies (2020-2024) using panel data regression. Results show green investment has no sign…
JournalAndalas University eThesis (Andalas University)2026#ESG
The Effect of ESG Report Assurance and Annual Report Audit by the Same Accounting Firm on Audit Quality: Evidence from Companies Listed on the Indonesia Stock Exchange from 2020 - 2024
Mutia Sharifa Zulmar
This study examines the effects of ESG report assurance, same-firm assurance and audit, and Big Four auditors on audit quality for 77 non-financial Indonesian listed firms (342 firm-years) from 2020-2024. Using discretionary accruals (Modif…
Peer-reviewed🌍 GlobalJournalEnrichment Journal of Multidisciplinary Research and Development2026#ESGDOI
Designing Credibility: How PT PLN Indonesia Power Unit PLTP Gunung Salak Practices an Objective Social Return on Investment (SROI) to Evaluate the CSR Program "Cakra Lumaku"
Muhammad Sulchan Fathoni, Topan Yuli Anggara, Tabita Titah Dewanti +1
This study analyzes the practice of Social Return on Investment (SROI) in Indonesia's PROPER environmental rating system, using a geothermal power plant's CSR program as a case. It identifies six principles for credible impact assessment an…
Preprint🇪🇺 EuropeRivista Italiana di Ragioneria e di Economia Aziendale2026#ESGDOI
La non-financial disclosure nell’ottica del report integrato. Un’analisi qualitativa sulle banche italiane
THOMAS, ANTONIO, SCANDURRA, GIUSEPPE
This study evaluates the quality of ESG disclosure of listed Italian banks by comparing their reports with the Integrated Report (IR) guidelines. The analysis shows that banks generally have good non-financial disclosure, but not all IR obj…
Preprint2026#ESGDOI
INFLUENCE OF SUSTAINABILITY FACTORS ON THE FINANCIAL PERFORMANCE OF LISTED FINANCIAL COMPANIES IN NIGERIA: A CORPORATE SUSTAINABILITY PRACTICE EXAMINATION
Omehe, Raphael, Dr. Amahi, Fidelis U., Tutuvwe, Victor
This study examines the impact of ESG disclosure on financial performance (ROA, ROE, EVA, Tobin's Q) of 36 listed Nigerian financial firms using regression analysis. Results show significant influence, recommending mandatory sustainability …
