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🌍 GlobalJournalInternational Journal of Business Economics and Management Science2026#ESGDOI
ESG SUSTAINABILITY DISCLOSURES AND MARKET-BASED VALUATION IN AN EMERGING ECONOMY: EVIDENCE FROM LISTED NIGERIAN OIL AND GAS FIRMS IN NIGERIA
Kabir Ibrahim
Using two-step system GMM on seven listed Nigerian oil and gas firms (2016-2025), this study tests how ESG disclosure affects share price. Environmental and social disclosures significantly raise market valuation, while governance disclosur…
Peer-reviewedJournalJurnal Riset Mahasiswa Akuntansi Unikama2026#ESGDOI
Pengaruh ESG Disclosure, Penghindaran Pajak terhadap Profitabilitas dengan Ukuran Perusahaan sebagai Variabel Moderasi
Katherine Natalie, Andri Mauludi
Using 30 Indonesian consumer non-cyclical firms (2021–2025) and moderated regression, this study tests ESG disclosure and tax avoidance effects on profitability. ESG disclosure showed no significant effect, while effective tax rate positive…
Peer-reviewedJournalCogent Business & Management2026#ESGDOI
Does digital transformation substitute for ESG disclosure? Evidence from Indonesian banking
Arum Prastiwi, Ferica Christinawati Putri, Yetri Martika Sari
Using a panel of Indonesian listed commercial banks, this study finds the ESG disclosure valuation premium is positive but declines as digital disclosure intensity rises, becoming indistinguishable from zero among the most digitally advance…
Peer-reviewedJournalJournal of Risk and Financial Management2025#ESGDOI
Effect of ESG Financial Materiality on Financial Performance of Firms: Does ESG Transparency Matter?
Oluwakemi A.A.
An empirical study examining how ESG financial materiality affects firms' financial performance, and whether ESG transparency moderates that relationship. It asks whether the quality and transparency of ESG disclosure shapes the performance…
Peer-reviewedJournalKybernetes2025#ESGDOI
How does ESG disclosure promote technological innovation? Moderating effects based on product market competition
Wang X.
An empirical study examining how ESG disclosure drives corporate technological innovation, with product market competition as a moderating factor. It analyzes whether competitive pressure strengthens or weakens the innovation effects of dis…
CNReportStudies in Systems Decision and Control2024#ESGDOI
The Roles of ESG Disclosure, Innovation in Improving Firm Financial Performance: Evidence from China
Fu T.
An empirical study using Chinese firm data on how ESG disclosure and innovation affect corporate financial performance. It suggests that stronger ESG disclosure links to financing and firm value. Useful for benchmarking the economic effects…
Peer-reviewedCNJournalSustainability2026#ESGDOI
ESG Rating Divergence and Corporate Financial Resilience Under the Dual Carbon Goal: A Signal Noise Perspective from China
Yan-Qiu Cao, Yi-Fan Zhou, Xin-Feng Dou +1
Using Chinese A-share energy, mining, and infrastructure firms (2015-2023), this study finds ESG rating divergence significantly reduces corporate financial resilience. Tighter financing constraints and reduced analyst attention mediate the…
Peer-reviewed🇪🇺 EuropeJournalFinancial Internet Quarterly2026#ESGDOI
ESG scores and arbitrage opportunities in rights issues: Evidence from international equity markets
Manuel Verdú, Óscar Carchano, Sergio Belza
Using 258 rights issues across 41 countries (2000–2023), this study tests whether ESG performance affects arbitrage opportunities in rights-based equity offerings. Contrary to the expectation that stronger sustainability improves pricing ef…
Peer-reviewed🌍 GlobalJournalInternational Journal of Management Science and Business Analysis Research2026#ESGDOI
BOARD ATTRIBUTES, BANK SIZE AND SUSTAINABILITY REPORTING QUALITY OF DEPOSIT MONEY BANKS IN NIGERIA
ALIMOT FOLASADE OYAWOLE, WASIU ADEKUNLE OYERO, Sunday Azeita Okoughenu +1
Using 2016-2025 data from 24 listed Nigerian deposit money banks, this study tests how board attributes relate to sustainability reporting quality and whether bank size moderates this link. OLS regression shows board attributes have a signi…
Peer-reviewedJournalEconomics and Digital Business Review2026#ESGDOI
Pengaruh Profitabilitas dan Total Asset Turnover terhadap Nilai Perusahaan dengan ESG Disclosure sebagai Variabel Moderasi
Amelia Christie, Dedi Haryadi
Using panel regression and moderated regression analysis on 40 Indonesian-listed manufacturing firms (200 observations, 2020–2024), this study tests how profitability and total asset turnover affect firm value (market cap), with ESG disclos…
Peer-reviewed🌍 GlobalJournalJournal of risk and financial management2026#ESGDOI
ESG Disclosure, Earnings, and Dividend Payout: Industry Heterogeneity, Dynamic Persistence, and Financial Stability in an Emerging Market
Kittisak Jangphanish, Wachira Boonyanet
Using 4,807 firm-year observations from 437 Thai-listed firms (2014–2024), this study examines ESG disclosure's association with dividend payout and EPS across eight industries. Associations are highly heterogeneous: dividend links are posi…
Peer-reviewedJournalIndonesia Accounting Research Journal2026#ESGDOI
Enhancing firm value through ESG: Fraud, financial performance, sustainability disclosure
Shelly Giovanni, Anisa Kusumawardani, Sari Rahmadhani
Using PLS-SEM on 88 Indonesian-listed technology firms (2021-2024), this study examines how fraudulent financial reporting (FFR), financial performance, and sustainability disclosure affect firm value, with ESG as a mediator. Financial perf…
Peer-reviewed🌍 GlobalJournalAl-Manahij Jurnal Kajian Hukum Islam2026#ESGDOI
Beyond Sharia Compliance: A Maqāṣid-Based Legal Governance Framework for ESG Reporting in Islamic Finance
Novendi Arkham Mubtadi, Sri Iswati
This article addresses the normative gap between Sharia governance, focused on contract-level compliance, and global ESG reporting standards that omit Islamic legal norms. Drawing on maqāṣid al-sharīʿah (preservation of life, intellect, lin…
Peer-reviewedJournalProceeding of The International Seminar on Business, Economics, Social Science and Technology (ISBEST)2026#ESGDOI
THE EFFECT OF ESG, FREE CASH FLOW, AND CORPORATE GOVERNANCE ON FINANCIAL DISTRESS
Nurul Chaerany, Vita Aprilina
Using panel data on 93 Indonesian non-cyclical consumer firms (279 observations, 2022–2024), this study tests whether ESG disclosure, free cash flow, and corporate governance reduce financial distress (Altman Z-Score). None showed a signifi…
Peer-reviewedJournalEuropean Journal of Sustainable Development2026#ESGDOI
ESG Rating Divergence, Stakeholder Trust, and Sustainable Decision-Making: Evidence from a Mixed-Methods Study
M. Elhatrea
Using PLS-SEM on 250 stakeholder surveys plus 20 interviews, this study shows that ESG rating divergence erodes stakeholder trust, corporate legitimacy, and sustainable decision-making, with trust partially mediating the effect. Institution…
Peer-reviewed🌍 GlobalJournalJournal of Business, Social and Technology2026#ESGDOI
ESG Rating Disagreement and Its Relationship with Financial Risk and Firm Value: Evidence from the United Kingdom and the United States
Mintari Yulianingsih
Using 60 UK and US listed firms (2019–2023), the study quantifies ESG rating disagreement as the standard deviation of percentile-standardized scores from Refinitiv, Bloomberg, and S&P Global. Panel regressions show disagreement is positive…
Peer-reviewedCNJournalCritical Arts. A Journal for Cultural Studies2026#ESGDOI
Investigating Environmental, Social, and Governance (ESG) Reports by PetroChina: A Multimodal Interactional Metadiscourse Analysis
Xin Li, Hong Xie
This study analyzes multimodal interactional metadiscourse in PetroChina's ESG reports (2018–2024). The company relies heavily on self-mentions and boosters to project authoritative agency, while attitude and engagement markers draw in stak…
Peer-reviewedJournalInternational journal of research and innovation in social science2026#ESGDOI
Beyond Traditional Assurance: Internal Audit, Green Auditing Capability and the Pursuit of Environmental Performance
Nurul Fatihah Ilias, R. Safeei, Marzlin Marzuki +2
This conceptual paper proposes that green auditing capability mediates the relationship between internal audit effectiveness and environmental performance. Through a structured narrative review and thematic analysis, it identifies independe…
Peer-reviewedJournalJurnal Ekonomi Teknologi dan Bisnis (JETBIS)2026#ESGDOI
University Size and Sustainability Disclosure in Indonesian Public Universities: Evidence from Sustainability Accounting and ESG Perspectives
N. Ningsih, Sudrajat
Using panel data from 22 Indonesian public universities (2020-2024), this study examines how university size (enrollment) affects sustainability disclosure measured via the Campus Sustainability Assessment Tool. Drawing on Legitimacy Theory…
Peer-reviewedJournalInkubis Jurnal Ekonomi dan Bisnis2026#ESGDOI
Boosting Firm Value: Sustainability Report and Good Corporate Governance Moderated by Firm Size
Nurul Aini, Lilik Pirmaningsih
Using 62 Indonesian-listed manufacturing firms (248 firm-year observations, 2021-2024), this study tests how sustainability reporting (SR) and good corporate governance (GCG) affect firm value, with firm size as a moderator. SR, independent…
