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.
PreprintZenodo2026#ESGDOI
Mediating Role of Internal Control in the Relationship between ESG-Based Corporate Social Responsibility and Firm Financial Performance: Evidence from Pakistan
Muhammad Ashraf, Dr. Ammanullah Khattak
This study examines the mediating role of internal control effectiveness in the relationship between ESG-based CSR and firm financial performance using panel data from Pakistani non-financial firms. It finds that ESG activities enhance fina…
PreprintZenodo2026#ESGDOI
Résilience des indices ESG face aux chocs de marché : une analyse économétrique comparative entre le MASI.ESG et le MASI
Mohamed BAZI, Ziyad CHAHBOUN
This paper compares the resilience of the ESG index (MASI.ESG) and conventional index (MASI) on the Casablanca Stock Exchange from March 2022 to March 2025. Using EGARCH/TGARCH models, VaR, Sharpe ratio, and maximum drawdown, it finds that …
Journal2026#ESGDOI
Peer Review Report For: FinTech Adoption and ESG Disclosure in Corporate Valuation: Intellectual Capital and Financial Performance Effects on Dividend Policy and Firm Value [version 1; peer review: 2 approved with reservations]
Saleh F.A Khatib
This study examines how FinTech adoption, intellectual capital, ESG disclosure, and dividend policy interact to influence firm value in emerging-market financial institutions. Using DSE-listed firms from 2015-2023, it finds that ESG disclos…
ReportSustainable Finance and Esg Investing Integration and Performance2026#ESGDOI
Sustainable Finance and ESG Investing: Integration and Performance
Sood K.
This paper examines the integration and performance of sustainable finance and ESG investing. It analyzes methods to incorporate ESG factors into investment processes and their impact on financial performance.
CN2026#ESGDOI
Sustainable Finance and ESG Integration
Yingxuan Zhang, Yihua Xu, Hui-Quan Li
This book explores the intersection of sustainable development and ESG integration in corporate strategy, offering foundational definitions and regulatory frameworks. It emphasizes procurement alignment with sustainable finance, analyzes re…
PreprintZenodo2026#ESGDOI
Brand Capital Index (BCI)
Huang, Chih-Chuan
This paper proposes the Brand Capital Index (BCI), a three-dimensional metric integrating Financial Brand Value, Sustainability Compliance Value (ISSB, TNFD, CSRD, Taiwan FSC), and AI Visibility Value (ChatGPT, Gemini, etc.). Preliminary va…
PreprintSocial Sciences & Humanities Open2026#ESGDOI
Corporate social responsibility and financial performance in emerging markets: A systematic review to enhance decision-making frameworks
Parra Domínguez, Javier, Dote-Pardo, Jairo Stefano, Severino-González, Pedro +2
This systematic review of 227 articles examines the CSR–financial performance relationship in emerging markets. Four thematic clusters are identified, showing a predominantly positive link, moderated by institutional quality, sector sensiti…
Journal2026#ESGDOI
Corporate Social Responsibility as a Catalyst for Climate Change Communication in Malaysia
Jamilah Ahmad, Suriati Saad
This chapter examines how CSR activities of Malaysian public listed companies enhance climate change awareness. It presents case studies (Petronas, CIMB, Sime Darby) showing CSR's role in simplifying climate information, with high social me…
DatasetZenodo (CERN European Organization for Nuclear Research)2026#ESGDOI
ESG-DocQA: A Three-Annotator Validated Dataset for Evidence-Grounded Question Answering over Corporate ESG Reports
Huajian Jiang
This dataset provides a validated benchmark for evidence-grounded question answering over corporate ESG reports, including 300 samples, annotation guidelines, and experimental results, with a focus on document-image grounding. It bridges NL…
🇪🇺 EuropePreprintResearch Square2026#ESGDOI
The Determinants of Non-Financial Communication: Analysis of ESG Scores and CSR Report Disclosure in SBF120 Companies
Pr. Wafa Chabeb, Karim Jmeii
This paper analyzes the determinants of ESG scores and CSR report disclosure among SBF120 companies, aiming to identify what drives non-financial communication.
ReportCorporate Sustainability and Business Management an Integrative Approach2026#ESGDOI
A Study on Sustainable Finance, Responsible Ranking, and Value Creation: A Path to Corporate Sustainability
Patibandla L.
This paper explores how sustainable finance and responsible ranking contribute to corporate value creation. It likely proposes an integrated approach to embedding ESG factors for corporate sustainability.
JournalZenodo (CERN European Organization for Nuclear Research)2026#ESGDOI
Implementation of Environmental, Social, and Governance (ESG) Practices by Using Global Reporting Initiative (GRI) Standards: Internship Experience at United Commercial Bank PLC, Rangamati Branch
Lazury Chakma
This paper examines the implementation of ESG practices at a branch of United Commercial Bank in Bangladesh, based on an internship experience. It assesses alignment with GRI standards and sustainable finance policies, highlighting operatio…
Preprint2026#ESGDOI
Green Banking in India: Regulation, ESG Frameworks, and Practices (2025)
Dr.Shwetha S P, Shylaja N
This paper examines the evolution of Green Banking in India from operational sustainability to systemic integration with ESG and climate risk management. It analyzes RBI regulations, global ESG frameworks, and a case study of State Bank of …
PreprintEnergies2026#ESGDOI
Green Energy Markets: Towards an Internal Rate of Return and ESG Factors
Zbysław Dobrowolski, Paweł Dziekański, Grzegorz Drozdowski +3
This paper proposes an investment evaluation method incorporating ESG factors for SMEs. Using TOPSIS and CRITIC, it integrates a green transformation indicator into discount rates, analyzing impacts on NPV. Results show that incorporating e…
PreprintCrossref2026#ESGDOI
ERP-Enabled ESG Reporting and Financial Transparency Under Saudi Arabia's Vision 2030 Transformation Framework
Daskon Priyanama Imiyage
This study examines how ERP systems (SAP, Oracle) support ESG reporting readiness within Saudi Arabia's Vision 2030 transformation strategy, focusing on centralized data integration, procurement governance, asset lifecycle monitoring, and c…
🌍 GlobalPreprintCrossref2026#ESGDOI
Ariyo Oluwabunmi The Role of Digital Literacy in Accelerating ESG Adoption in Emerging Economies
Oluwabunmi Ariyo
This paper analyzes the slow adoption of ESG in emerging economies from the perspective of digital literacy gaps, arguing that stakeholders' digital skills significantly affect ESG awareness, reporting quality, and implementation outcomes. …
PreprintINQUISITIVE : International Journal of Economic2025#ESGDOI
STRENGTHENING THE IMPACT OF ESG ON FIRM VALUE THROUGH CORPORATE GOVERNANCE: EMPIRICAL EVIDENCE FROM INDONESIA
Khalida Utami, Petiana Indriati, Syamsul Bahri +1
This study examines the effect of ESG disclosure on firm value with corporate governance (CG) as a moderator, using Indonesian listed firms. Panel regression reveals that ESG disclosure alone has a negative effect, but the interaction betwe…
PreprintCrossref2026#ESGDOI
Role of ESG Reporting in AI Oversight
C. Pallavi, Ramya H. P.
This chapter theoretically examines how ESG frameworks can be used for AI governance and ethical oversight. It analyzes AI governance failures across industries like finance, healthcare, and manufacturing, and explores evolving ESG reportin…
🇪🇺 EuropePreprint2026#ESGDOI
The strategic side of sustainability: the role of ESG reporting
Gousi, Theodora
This study examines sustainability reports as a strategic tool, combining ESG theoretical background and regulatory framework with qualitative analysis of three Greek companies (PPC, Mytilineos, Titan Cement). It analyzes report structure, …
🌍 GlobalPreprintJournal of Research and Innovation for Sustainable Society2026#ESGDOI
Mapping the evolution of ESG research in the retail sector: A bibliometric and conceptual analysis
Irina Puiu, Daniel Șoldan, Cornelius Seciu +1
This study provides a bibliometric analysis of ESG retail literature from 2011-2024, revealing a shift from ethical considerations to methodological standardization and disclosure governance under European regulations (SFDR, CSRD). It ident…