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.
📚 Peer-reviewed · JournalIndonesian Journal of Taxation and Accounting2026#ESGDOI
The Effect of Environmental, Social, and Governance Disclosure on Firm Value Moderated by Firm Reputation in the Consumer Cyclicals Sector During 2020–2024
Susan Lalenoh, Rilla Gantino
This study examines the effect of ESG disclosure on firm value (Price to Book Value) and the moderating role of firm reputation, using panel data from 16 Indonesian consumer cyclicals firms (2020-2024). Results show that both ESG disclosure…
🌍 Global📚 Peer-reviewed · JournalSustainability2026#ESGDOI
Evaluating the Role of ESG Pillars in Sustainable Growth and Firm Performance: Panel Evidence from GCC Countries
Nouf Ben Dahmash, Jawaher Binsuwadan, L. Alotaibi +1
Using panel data of 84 GCC listed firms (2019-2023), this study examines how individual ESG pillars affect firm performance (Tobin's Q, ROA, sustainable growth rate). Environmental scores positively impact performance, while social and gove…
📚 Peer-reviewed · JournalJournal of Organizational Management Studies2026#ESGDOI
The Role of ESG Reports in Shaping Management Decisions in Commercial Banks
Karolina Rybicka
This study examines how ESG reporting obligations influence decision-making in commercial banks, focusing on changes in management structure, risk assessment, credit policy, and strategy. By analyzing a bank's ESG reports from 2022-2024, it…
📚 Peer-reviewed · JournalJurnal Kajian Ilmiah2026#ESGDOI
Pengaruh Kepemilikian Manajerial, Environmental Social Governance Disclosure, Dan Struktur Modal Terhadap Kinerja Keuangan
Lee Sel Bee, Erliana Banjarnahor
This study examines the impact of managerial ownership, ESG disclosure, and capital structure on financial performance using 100 firm-year observations from 20 Indonesian firms in the SRI KEHATI Index (2019-2023). Results show ESG disclosur…
📚 Peer-reviewed · JournalJEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)2026#ESGDOI
Pengaruh Leverage, ESG, dan Nilai Perusahaan Pada Sektor Pertambangan Di Indonesia: Moderasi Dewan Wanita
Michael Souw, Eriana Kartadjumena
This study examines the effects of leverage and ESG disclosure on firm value in Indonesian mining companies, with female board representation as a moderator. Using panel data from 2019-2023, it finds that ESG has a significant negative effe…
📚 Peer-reviewed · JournalActual Problems of Economics2026#ESGDOI
STRATEGIC IMPERATIVES OF FINANCIAL TRANSFORMATION OF UKRAINIAN AGRICULTURAL COMPANIES IN THE PROCESS OF ENTERING INTERNATIONAL CAPITAL MARKETS AND IMPLEMENTING ESG CORPORATE GOVERNANCE STANDARDS
Roman Anzin
This paper examines the strategic imperatives of financial transformation for Ukrainian agricultural companies entering international capital markets with ESG corporate governance standards. It finds that ESG factors evolve from CSR to inve…
📚 Peer-reviewed · JournalJournal of Social Knowledge Education2026#ESGDOI
Corporate Social Responsibility Disclosure as a Social Legitimacy Mechanism and Profitability on Mining Firm Value 2021-2024
Intan Riyani Fatimah, Syahriar Abdullah, S. Supartini +1
This study examines the effect of CSR disclosure (based on GRI Standards 2021) and profitability on firm value in the Indonesian mining industry from 2021-2024. Results show CSR disclosure positively and significantly affects firm value, wh…
🇺🇸 USA📚 Peer-reviewed · JournalBusiness Strategy and the Environment2026#ESGDOI
Using Machine Learning to Detect Financial Distress From Sustainability Reports
Songshan Qin, Mohamed Bakoush, Frank McGroarty
This study uses NLP on 1,220 sustainability reports from S&P 500 firms (2018-2022) to predict financial distress. Incorporating textual ESG disclosures significantly improves model accuracy over quantitative-only models, with Random Forest …
📚 Peer-reviewed · JournalSustainability2026#ESGDOI
Sustainability as Strategic Communication: Evidence from the Turkish Textile Industry
Ebru Enginkaya, Ece Özer Çizer, Kameri Yurdakul
This study examines sustainability reporting in the Turkish textile industry as strategic communication, analyzing disclosures from 52 firms. Using Triple Bottom Line and stakeholder theory, it finds environmental narratives are institution…
📚 Peer-reviewed · JournalAdvances in Management & Financial Reporting2026#ESGDOI
Analysis of the Role of Corporate Governance in the Design of Financing Projects and Executive Compensation
Nur Amelianty, Muhammad Afdal, Andi Murtafiah
This systematic literature review examines how corporate governance shapes financing project design and executive compensation. Findings show independent boards and risk committees improve decision-making, and integrating ESG metrics into c…
📚 Peer-reviewed · JournalSouth African Journal of Economic and Management Sciences2019#ESGDOI
Assessing the business case for environmental, social and corporate governance practices in South Africa
Johnson R.
Assesses the business case for ESG practices in South Africa. Examines the link between ESG and financial performance in an emerging market context.
📚 Peer-reviewed · JournalMultidisciplinary Indonesian Center Journal2026#ESGDOI
THE INFLUENCE OF WEBSITE-BASED SUSTAINABILITY REPORTING AND CAPITAL STRUCTURE ON FIRM VALUE (Study of IDX ESG Leaders)
Sesylia Mohune, Muliyani Mahmud, Mentari Rizki Sawitri Pilomonu
This study examines the effect of website-based sustainability reporting and capital structure on firm value for Indonesian IDX ESG Leaders companies. Using multiple regression on 20 firms over 2023-2024, it finds that both variables have p…
📚 Peer-reviewed · JournalSustainability Accounting, Management and Policy Journal2016#ESGDOI
SLAPPed: the relationship between SLAPP suits and changed ESG reporting by firms
Giles O.
This paper examines how SLAPP (Strategic Lawsuit Against Public Participation) suits affect firms' ESG reporting. It suggests that litigation risk may alter the content and frequency of ESG disclosures, providing new insights into the inter…
📚 Peer-reviewed · JournalSustainability Switzerland2024#ESGDOI
Board Composition and Environmental, Social, and Governance Reporting: Impact of Foreign and Busy Directors in Saudi-Listed Firms
Al Naim A.S.
This study examines the impact of board composition, specifically foreign and busy directors, on ESG reporting in Saudi-listed firms, shedding light on drivers of ESG disclosure in the Saudi context.
🌍 Global📚 Peer-reviewed · JournalSociety and Business Review2022#ESGDOI
Corporate governance and the quality of CSR disclosure: lessons from an emerging economy
Ananzeh H.
This paper examines the impact of corporate governance on the quality of CSR disclosure in an emerging economy, suggesting that stronger governance enhances transparency.
CN📚 Peer-reviewed · JournalFinancial Innovation2026#ESGDOI
Green information disclosure and shareholding preferences of institutional investors: the case of China
Wu N.
This paper examines the impact of green information disclosure on the shareholding preferences of institutional investors in China. Through a case study, it suggests that environmental disclosure plays a significant role in investment decis…
📚 Peer-reviewed · JournalJurnal Riset Ekonomi dan Akuntansi2026#ESGDOI
Pengaruh Tingkat Pengungkapan Sustainability Reporting terhadap Earnings Management pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2021–2024
Hanifa Diah Astari, Susi Handayani
This study examines the relationship between sustainability reporting transparency and earnings management in Indonesia's energy sector from 2021-2024. Using GRI Standards for SRDI and Modified Jones Model for discretionary accruals, it fin…
📚 Peer-reviewed · JournalJournal of Sustainable Finance and Investment2024#ESGDOI
The role of slack resources in explaining the relationship between corporate social responsibility disclosure and firm market value: a case from an emerging market
Alshorman S.
This paper examines how slack resources moderate the relationship between CSR disclosure and firm market value in an emerging market. It finds that slack resources strengthen the positive effect of CSR disclosure on market value, suggesting…
📚 Peer-reviewed · JournalJournal of Accounting and Finance in Emerging Economies2026#ESGDOI
Environmental, Social, and Governance (Esg) Reporting and Capital Market Response in Africa: A Systematic Review of Literature
Fakunmoju, Segun Kamoru
This systematic review examines the link between ESG reporting and capital market response in Africa, analyzing 73 Scopus articles (2004-2025). It finds that firms adopting ESG reporting enhance sustainability practices and attract both dom…
📚 Peer-reviewed · JournalProceeding of the International Conference on Economics Accounting and Taxation2026#ESGDOI
Invisible Sustainability: Decoupling ESG Sustainability Reporting from Tri Hita Karana Practices in Rural Banks in Bali
I Putu Edy Arizona, Anantawikrama Tungga Atmadja, Lucy Sri Musmini +2
This study examines the decoupling between ESG sustainability reporting and local Tri Hita Karana (THK) practices in a rural bank in Bali. Using ethnographic content analysis, it finds that the formal sustainability report fails to capture …