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-reviewedJournalCorporate Social Responsibility and Environmental Management2021#ESGDOI
Extending the benefits of ESG disclosure: The effect on the cost of debt financing
Raimo N.
This paper empirically examines the effect of ESG disclosure on corporate debt financing costs. It investigates whether the quality and extent of disclosure can lower the cost of capital, demonstrating the economic value of ESG information.…
Peer-reviewedJournalCorporate Social Responsibility and Environmental Management2025#ESGDOI
Exploring the Impacts of ESG Disclosure on Corporate Financing Constraints: A Perspective of Classifying Corporate Carbon Emissions
Tian Y.
This paper examines how ESG disclosure affects corporate financing constraints, classifying firms by carbon emissions. It suggests that the impact of ESG disclosure varies between high- and low-carbon emitters, offering insights for investo…
Peer-reviewedJournalAFRE (Accounting and Financial Review)2026#ESGDOI
ESG, environmental innovation, and corporate profitability: Evidence of direct and lagged effects from Indonesia
Tarsisius Renald Suganda, D. Halim, P. Sastroredjo +1
This study analyzes how ESG performance affects corporate profitability through environmental innovation, using panel data from Indonesian non-financial firms (2012-2023). Fixed-effects and mediation analyses show ESG positively influences …
Peer-reviewedJournalJurnal Akuntansi Keuangan dan Bisnis2026#ESGDOI
ESG dan Karakteristik Sektoral dalam Optimalisasi Struktur Modal: Tinjauan Sistematis PRISMA (2016–2026)
Kesya Indira Maharani
This systematic review (PRISMA, 27 articles, 2016-2026) analyzes the relationship between ESG compliance and WACC minimization, proposing sector-specific optimal capital structure (DER) strategies. ESG disclosure reduces risk and cost of ca…
Peer-reviewed🇺🇸 USAJournalInternational Journal of Social Science & Economic Research2026#ESGDOI
Impact of ESG Ratings on the Performance of S&P 100 Firms
Divye Sitlani
Analyzes the relationship between Bloomberg ESG scores and ROE for S&P 100 firms from 2021-2025 using pooled OLS. ESG score is positively but not significantly related to ROE, while leverage and Tobin's Q are significant. The model explains…
Peer-reviewedJournalJournal of Accounting and Strategic Finance2026#ESGDOI
Green Innovation Effects on Firm Performance with ESG Performance as Mediating and Financial Constraints as Moderating Variable
Eny Maryanti, Fauziatun Najwa, Sarwendah Biduri
This study examines the impact of green innovation on firm performance using ESG performance as a mediator and financial constraints as a moderator, based on data from 30 Indonesian consumer goods companies (2020-2024). Results show green i…
Peer-reviewedJournalInternational journal of research and scientific innovation2026#ESGDOI
The Effect of Environmental, Social, and Governance Reporting on Corporate Financial Performance
Al Al-Jarrah
This structured review synthesizes evidence on how ESG reporting affects financial performance, finding that benefits depend on disclosure quality, credibility, and governance. ESG reporting is generally linked to stronger profitability and…
Peer-reviewedJournalCENDEKIA: Jurnal Ilmu Pengetahuan2026#ESGDOI
PERAN KOMITE LINGKUNGAN DALAM MEMPERKUAT KOMITE LINGKUNGAN DALAM MENINGKATKAN NILAI PERUSAHAAN ENERGI DI INDONESIA TAHUN 2020-2024
Ridwan Ramadhan
This study analyzes the effect of environmental performance and carbon emission disclosure on firm value for 28 Indonesian energy companies (2020-2024), with the Environmental Committee as a moderator. Results show environmental performance…
Peer-reviewed🌍 GlobalJournalInternational Journal of Creative and Open Research in Engineering and Management2026#ESGDOI
Impact of ESG (Environmental, Social, Governance) Metrics on Corporate Financial Performance
Devanshi Saini, Namita Sahay
This study examines the link between ESG factors and corporate financial performance using Unilever as a case study. Through in-depth analysis of ESG reporting, it shows how sustainability initiatives contribute to risk reduction, operation…
Peer-reviewedJournalThe Annals of the University of Oradea Economic Sciences2026#ESGDOI
Contemporary Challenges regarding ESG Policies and Their Influence on Business
Giulia Farcas, Roberta Ilisie, D. Bac +1
This paper analyzes the influence of ESG policies on corporate governance, investment decisions, and international business. It identifies challenges such as lack of standardized reporting frameworks and greenwashing, arguing that ESG effec…
Peer-reviewedJournalInkubis Jurnal Ekonomi dan Bisnis2026#ESGDOI
Beyond ESG and Innovation: Construct Development and Validation of Sustainability Innovative Value Maximization (SIVM)
A. Junaedi, Christian Herdinata, Murpin Josua Sembiring Gurky
This study introduces Sustainability Innovative Value Maximization (SIVM) as a novel strategic capability to bridge the gap between ESG disclosure and corporate performance. Using EFA and CFA on data from 187 firms in high-ESG-exposure indu…
Peer-reviewedJournalVisión de Futuro2026#ESGDOI
Corporate transparency and ESG criteria: analysis of chilean listed companies based on the spanish reporting model
Fernando Andrés Morales Parada, Andrea Orias Paredes, Jemima Montecinos Salazar
This empirical study analyzes non-financial disclosure of Chilean IPSA-listed companies using the Spanish Law 11/2018 as a benchmark. Findings show notable disclosure on corruption and bribery, but limited disclosure on human rights and soc…
Peer-reviewedJournalThe International Journal of Management2026#ESGDOI
Comparative Analysis of Sustainability Best Practices Among Indian Textile Industry Giants
Trivedi Rajneesh, Smitha Viswanathan Girija
This paper compares sustainability practices of five major Indian textile companies (Arvind, Welspun, Vardhman, Raymond, Grasim/Birla Cellulose), focusing on renewable energy, water stewardship, decarbonization, circularity, certification, …
Peer-reviewed🌍 GlobalJournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
Assessing Strong Sustainability and Systemic Leadership in Corporate Climate Action: A Case Study From the Copper Mining Industry
A. Danowski
This paper proposes an exploratory instrument to assess how well organizations embed strong sustainability and systemic leadership into climate mitigation efforts. Based on Rae André's framework, it evaluates climate literacy, systemic chan…
Peer-reviewedJournalIndonesian Journal of Multidisciplinary on Social and Technology2026#ESGDOI
Pengaruh ESG Disclosure dan Firm Size terhadap Kinerja Keuangan pada Perusahaan Sektor Barang Konsumsi Non-Siklik yang Terdaftar di Bursa Efek Indonesia Tahun 2021–2024
Yulia Ratnasari, Muhammad Taufik Aziz, Fitriya Sari
This study examines the impact of ESG disclosure and firm size on financial performance using multiple regression analysis on 20 non-cyclical consumer goods companies listed on the Indonesia Stock Exchange (2021-2024). Results show ESG disc…
Peer-reviewedJournalJurnal Manajemen Kreatif dan Inovasi2026#ESGDOI
Pengaruh ESG Disclosure terhadap Nilai Perusahaan dengan Keputusan Investasi sebagai Variabel Moderasi pada Perusahaan Sektor Pertambangan di BEI Periode 2023-2024
Bayu Wirayuda, Mery Sukartini, Desty Cristya Anisa
This study examines the effect of ESG disclosure (Bloomberg ESG Disclosure Score) on firm value (PBV) and the moderating role of investment decisions (CAPBVA) in 12 Indonesian mining companies (60 firm-year observations) using panel data re…
Peer-reviewedCNJournalManagement of Sustainable Development2026#ESGDOI
ESG Disclosure and Corporate Misconduct: Study of Listed Chinese Companies
Jieyi CHEN, Mui Yee Cheok, Lili LI +1
Using panel data from Chinese A-share listed firms (2014-2023), this study finds that ESG disclosure significantly curbs corporate misconduct by reducing financing constraints, with stronger effects for firms with higher audit quality. It h…
Preprint🇪🇺 EuropeZenodo2026#ESGDOI
ESG Integration and Sustainable Finance: An Assessment of UBS AG Using MSCI ESG Rating and the European Union Sustainable Finance Framework
Duraipandian, Muthu Prakash
This study qualitatively assesses ESG integration and sustainable finance practices at UBS AG from 2020 to 2024, using public reports and MSCI ESG ratings. It evaluates alignment with the EU Sustainable Finance Framework (CSRD, SFDR, EU Tax…
JournalICEETE Conference Series2026#ESGDOI
THE EFFECT OF ECO-EFFICIENCY AND ENVIRONMENTAL PERFORMANCE ON THE VALUE OF ENERGY SECTOR COMPANIES WITH THE QUALITY OF ESG DISCLOSURE AS MODERATION ( In Energy Sector Companies Listed on the Indonesia Stock Exchange for the 2022-2024 Period)
Siti Fina, Devi Astriani, Dian Purwandari
This study analyzes 20 Indonesian energy firms (2022-2024) using PLS-SEM. Environmental performance significantly increases firm value, while eco-efficiency does not. ESG disclosure quality moderates the eco-efficiency-firm value link, high…
Peer-reviewedJournalInternational Journal of Sustainable Development and Planning2026#ESGDOI
Do Board Mechanisms Moderate the Effect of ESG Disclosure and Competitive Advantage on Corporate Performance? Evidence from Selected ASEAN Markets
Herlina Lusmeida, Sherin Adelia Wijaya, Mulyadi Notosoetardjo
This paper empirically examines how board mechanisms moderate the impact of ESG disclosure and competitive advantage on corporate performance in selected ASEAN markets. It suggests that the effect of ESG disclosure may vary with board chara…