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-reviewedJournalRIGGS Journal of Artificial Intelligence and Digital Business2026#ESGDOI
Pengaruh Corporate Governance dan Ukuran Perusahaan terhadap Pengungkapan Sustainability Report pada Perusahaan Perbankan di Bursa Efek Indonesia
Evander Sihite, Aditya Amanda Pane
This study examines the effect of corporate governance and company size on sustainability report disclosure among 20 Indonesian listed banks (2021-2024) using multiple regression. Both factors positively and significantly influence disclosu…
Peer-reviewedJournalJurnal Disrupsi Bisnis2026#ESGDOI
Pengaruh Profitabilitas dan Modal Intelektual terhadap Nilai Perusahaan melalui Sustainability Report
Putri Prasetya Islami, Rini Hidayah
This study analyzes the impact of profitability and intellectual capital on firm value through sustainability report disclosure, using 18 Indonesian healthcare firms (2022-2024). Results show profitability and intellectual capital significa…
Peer-reviewedJournalJournal of Multiperspectives on Accounting Literature2026#ESGDOI
The role of sustainability committee and sustainability report quality in carbon emission disclosure
Budianto, Doddy Setiawan, Wahyu Widarjo +1
This study examines the impact of sustainability committees and sustainability report quality (proxied by independent external assurance) on carbon emission disclosure among Indonesian energy and mining firms. Using panel data from 2020-202…
Peer-reviewedJournalRIGGS Journal of Artificial Intelligence and Digital Business2026#ESGDOI
Pengaruh ESG Disclosure, Digitalisasi Akuntansi, dan Goog Corporate Governance terhadap Kinerja Keuangan pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) dengan Ukuran Perusahaan sebagai Variabel Moderasi
Wulandari Siregar, Lusi Elviani Rangkuti, Heny Triastuti Kurnia Ningsih
This study analyzes the impact of ESG disclosure, accounting digitalization, and good corporate governance on financial performance (ROA) of 25 Indonesian listed banks from 2020-2024. Using multiple regression and moderated regression analy…
Peer-reviewedJournalDinasti International Journal of Economics Finance & Accounting2026#ESGDOI
The Role of ESG Disclosure as a Moderator of the Influence of Transfer Pricing and Managerial Ownership on Tax Aggressiveness in Energy Sector Companies Listed on the IDX (2022–2024)
Ni Putu Indah Budi Lestari Putra, Desak Nyoman Sri Werastuti, I Made Pradana Adiputra
This study examines the effects of transfer pricing and managerial ownership on tax aggressiveness, and the moderating role of ESG disclosure, using data from Indonesian energy sector firms (2022-2024). Results show transfer pricing positiv…
Peer-reviewedJournalRIGGS Journal of Artificial Intelligence and Digital Business2026#ESGDOI
Pengaruh ESG Disclosure, Profitabilitas, Likuiditas terhadap Keputusan Investasi pada Perusahaan Manufaktur Non-Cyclical
Fadhilah Lulu Luthfiyah, Lidia Wahyuni
This study analyzes the impact of ESG disclosure, profitability, and liquidity on investment decisions (PER) for non-cyclical manufacturing firms listed on the Indonesia Stock Exchange from 2022-2024. Using panel data regression, it finds t…
Peer-reviewedJournalJournal of Economics Finance and Management Studies2026#ESGDOI
ESG Disclosure and Firm Value in Sharia Capital Markets: Evidence from Food and Beverage Firms in Indonesia
Aizzatut Tahiyya Nafisatul Muna, Nyata Nugraha, Iwan Budiyono
This study analyzes the impact of ESG disclosure on firm value (PBV) for 13 food and beverage firms listed on the Indonesian Sharia Stock Index (ISSI) from 2021-2024 using panel data regression. Results show that ESG disclosure simultaneous…
Peer-reviewedJournalRIGGS Journal of Artificial Intelligence and Digital Business2026#ESGDOI
Pengaruh Environmental Performance terhadap Firm Value: Peran ESG Disclosure sebagai Variabel Moderasi
Fachrul A Siregar
This study analyzes the impact of environmental performance and ESG disclosure on firm value for Indonesian mining companies listed on the IDX from 2021-2025. Using panel data regression on 150 observations, it finds both positively affect …
PreprintPreprints.org2026#ESGDOI
When ESG Disclosure Pays but Markets Look Away: Evidence from Vietnamese Commercial Banks
Ngọc Toàn Phạm, Hieu Le Tran Trung
This study examines the impact of voluntary ESG disclosure on the financial performance of Vietnamese commercial banks using panel data from 2010-2025. Constructing an ESG disclosure index via content analysis and employing fixed/random eff…
Peer-reviewedJournalJournal of Accounting Management and Economics2026#ESGDOI
ESG Disclosure Analysis on Profitability with Market Capitalization as a Moderating Variable
Hadi Setyo Nugroho
This study analyzes the impact of ESG disclosure on ROE for energy companies listed on the Indonesia Stock Exchange (2021-2024). Using a GRI-based checklist and multiple regression, it finds that all ESG dimensions positively affect ROE, bu…
Peer-reviewedJournalIndustrial Marketing Management2026#ESGDOI
Fifty shades of green in sustainability markets: How representational multiplicity influences understandings of adjacent market connections
Syväri M.
This paper explores how the multiplicity of 'green' representations in sustainability markets shapes understandings of connections to adjacent markets. It is a theoretical/conceptual study focusing on the social construction and meaning-mak…
Peer-reviewedJournalJIBEMA Jurnal Ilmu Bisnis Ekonomi Manajemen dan Akuntansi2026#ESGDOI
Pengaruh Pengungkapan Sustainability Reporting Berdasarkan GRI terhadap Cost of Equity pada Perusahaan Energi yang Terdaftar di BEI Periode 2020-2024
Nurhusnaini, Ayu Umyana, Khristina Yunita
This study empirically examines the effect of GRI-based sustainability reporting disclosures (economic, environmental, and social aspects) on the cost of equity for energy companies listed on the Indonesia Stock Exchange. Using panel data r…
Peer-reviewedJournalJurnal Akuntansi Perpajakan dan Auditing2026#ESGDOI
Pengaruh Mekanisme GCG, Kinerja Keuangan, dan Umur Perusahaan terhadap Pengungkapan Sustainability Report
Akhmad Faizhal, Ratna Anggraini, Muhammad Yusuf
This study analyzes the influence of independent commissioners, audit committees, profitability, and firm age on sustainability report disclosure among Indonesian energy companies. Using panel data regression, it finds that independent comm…
Peer-reviewedJournalJIBEMA Jurnal Ilmu Bisnis Ekonomi Manajemen dan Akuntansi2026#ESGDOI
Profitabilitas dan Sustainability Reporting Dalam Meningkatkan Kualitas Pelaporan Keuangan Melalui Ukuran Perusahaan
Afina Amalia, Nurul Aini
This study analyzes the impact of ROA and sustainability reporting on financial reporting quality, with firm size as a moderator, using data from Indonesian basic materials firms. Findings show that firm size strengthens the positive effect…
Peer-reviewedJournalJIBEMA Jurnal Ilmu Bisnis Ekonomi Manajemen dan Akuntansi2026#ESGDOI
Analisis Leverage, Sustainability Report, dan Profitabilitas Terhadap Nilai Perusahaan
Jenita Nur Ahadiah, Ira Wikartika
This study examines the impact of leverage, sustainability reporting, and profitability on firm value for metal and mineral companies listed on the Indonesia Stock Exchange (2021-2024) using multiple regression. Leverage has a significant n…
Peer-reviewedJournalInternational Journal of Islamic Economics2026#ESGDOI
<b>Integrating Islamic Business Ethics and Environmental Sustainability: Evidence of Green Accounting, Carbon Emission Disclosure, and Islamic Social Reporting Impacts on Firm Value</b>
Taufiq Andre Setiyono, Grace Tianna Solovida, Dessy Noor Farida
This study examines the impact of green accounting, carbon emission disclosure, and Islamic Social Reporting (ISR) on firm value for companies listed on the Jakarta Islamic Index 70 (JII70). Using regression analysis on 2023-2024 data, it f…
Peer-reviewed🌍 GlobalJournalJournal of risk and financial management2026#ESGDOI
ESG Disclosure, Return, and Risk of REITs: Evidence from Thailand and Singapore Under Changing Interest Rate Conditions
Chaiyathad Phutthadet, Ausawatap Akartwipart
This study examines whether ESG disclosure (not performance) is associated with risk-adjusted performance of REITs in Thailand and Singapore, using a new 15-indicator ESG Disclosure Index on 43 REITs (215 REIT-year observations, 2021-2025).…
Peer-reviewedJournalZenodo (CERN European Organization for Nuclear Research)2026#ESGDOI
ESG Disclosure and Firm Value in Sharia Capital Markets: Evidence from Food and Beverage Firms in Indonesia
Aizzatut Tahiyya Nafisatul Muna, Nyata Nugraha, Iwan Budiyono
This study analyzes the impact of ESG disclosure on firm value (PBV) for 13 food and beverage firms listed on the Indonesian Sharia Stock Index (ISSI) from 2021-2024 using panel data regression. Results show that ESG disclosure simultaneous…
Peer-reviewedJournalJIBEMA Jurnal Ilmu Bisnis Ekonomi Manajemen dan Akuntansi2026#ESGDOI
ESG Disclosure, Capital Structure And Firm Value: Evidence From Indonesian Energy Sector
Tiara, Khristina Yunita, Syarif M. Helmi
This study examines the impact of ESG disclosure and capital structure on firm value for 39 Indonesian energy firms (2022-2024). It finds ESG disclosure has a negative significant effect, while capital structure has a positive significant e…
Preprint2026#ESGDOI
From Disclosure to Accountability: An Index-Based Evaluation of Environmental Accounting and ESG Integration in India's Chemical Industry
Mugdha Paranjape, Prof. Dr. Arun Gaikwad
This study constructs an Environmental Accounting Index (EAI) for Indian chemical companies, analyzing disclosures from 2018-2023. It finds that while large firms show moderate-to-high disclosure levels, smaller firms treat reporting as a c…