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.
🇪🇺 EuropeModern paradigms in the development of the national and world economy2026#ESGDOI
Variability of ESG reporting practices in the Austrian energy sector: the impact of culture, regulations, and organizational priorities
Irina Fusaru
This study analyzes variability in ESG reporting practices among seven Austrian energy sector companies based on 2024 sustainability reports. It finds that cultural factors (Hofstede's dimensions) and European regulations (NaDiVeG, CSRD, ES…
Journal2026#ESGDOI
Peer Review Report For: ESG Reporting Practices in SMEs: A Systematic Literature Review of Motivations, Challenges, and Performance Links [version 1; peer review: 1 not approved]
Muniru Sewanyina, Jackline Abenaitwe, David Nyambane
This systematic review synthesizes 20 studies on ESG reporting in SMEs. It identifies that regulatory pressures (e.g., EU CSRD) and supply chain dynamics drive disclosure, while resource deficits and 'greenhushing' are key barriers. Financi…
ReportHandbook of Construction Project Management2025#ESGDOI
Implementing SDGs, ESG, and Net Zero Strategies in Construction: A Case Study
Bhatia U.
This case study examines the implementation of SDGs, ESG, and net-zero strategies in the construction industry. Through a concrete example, it presents practical approaches for achieving sustainability goals.
CN📚 Peer-reviewed · JournalFinance Research Letters2026#ESGDOI
Validating sustainable supply chain measures and their effects on ESG, net zero, biodiversity, and controversies in the Chinese context
Muhammad Zahid
This study empirically validates the effects of sustainable supply chain measures on ESG performance, net zero, biodiversity, and controversies in the Chinese context.
📚 Peer-reviewed · JournalInternational Journal For Multidisciplinary Research2026#ESGDOI
ESG Reporting and Shareholder Value in India: A Systematic Literature Review
Manoranjan Panda
This systematic literature review synthesizes empirical and theoretical literature (2000–2025) on how ESG reporting relates to shareholder value in India. It examines India's unique institutional setting—statutory CSR mandate (Companies Act…
📚 Peer-reviewed · JournalZenodo (CERN European Organization for Nuclear Research)2026#ESGDOI
ALIGNMENT OF NATIONAL ECONOMIC INFRASTRUCTURE WITH INTERNATIONAL ESG STANDARDS IN THE CONTEXT OF GREEN TRANSFORMATION AND INSTITUTIONAL REFORMS
Zarinabonu Samadova
This thesis analyzes directions for aligning national economic infrastructure with international ESG standards within the framework of green transformation. Using Uzbekistan as a case study, it examines environmental sustainability, social …
🇺🇸 USA📚 Peer-reviewed · JournalThe Journal of Risk Finance2026#ESGDOI
Is the environmental activism of mutual funds effective?
Luís Otero González, Diego Alaiz Crespo, Pablo Duran Santomil +1
This paper evaluates the effectiveness of ESG engagement by mutual funds in mitigating environmental impact and addressing climate change. Using quarterly data from 1,600 US mutual funds (2019–2022), it compares voting patterns on environme…
PreprintSSRN#ESG
Can Green Finance Drive the Walk-the-Talk in Corporate ESG ...
(著者不明)
This paper empirically examines whether green finance drives firms to translate ESG talk into concrete action. It investigates the effectiveness of green finance in promoting genuine corporate ESG practices and identifies conditions under w…
📚 Peer-reviewed · JournalHeritage and Sustainable Development2026#ESGDOI
The role of environmental reporting in shaping the sustainable development strategy of oil companies
Zinetullina Z.
This paper analyzes the influence of environmental reporting on the sustainable development strategies of oil companies. It examines how reporting content shapes strategic direction and suggests potential for improving transparency and acco…
📚 Peer-reviewed · JournalInternational Journal of Law and Management2026#ESGDOI
Statutory ESG reporting and investment efficiency: evidence using quasi-natural experiment
Desai R.
This study examines the causal effect of mandatory ESG reporting on corporate investment efficiency using a quasi-natural experiment. Findings suggest that ESG disclosure mandates improve capital allocation efficiency, providing empirical e…
CN📚 Peer-reviewed · JournalTechnology Analysis and Strategic Management2026#ESGDOI
The effect of ESG rating divergence on enterprise green transformation: evidence from China
Feng P.
This paper empirically analyzes the impact of ESG rating divergence on enterprise green transformation in China. It examines how rating disagreements affect firms' environmental investments and disclosure practices, highlighting the need fo…
🇨🇳 China📚 Peer-reviewed · JournalResearch in International Business and Finance2026#ESGDOI
Does Policy-oriented Corporate Climate Attention Improve Firms’ ESG Performance?
Lin Zheng, Qiguang An, Yingshuang Shi
This study examines whether firms' attention to climate policy improves their ESG performance. Using Chinese firm data, the authors find that policy-oriented climate attention positively correlates with ESG scores, especially in heavily reg…
📚 Peer-reviewed · JournalFinance Research Letters2025#ESGDOI
ESG disclosure inconsistency and tail risk
De Jong P.
This paper empirically examines how inconsistency in ESG disclosure affects firms' tail risk (extreme downside risk). Low-quality disclosure may increase market uncertainty and influence risk premiums.
📚 Peer-reviewed · JournalCogent Business and Management2026#ESGDOI
Does one-share-one-vote accelerate ESG price discovery by easing trading and information frictions?
Al-Tahat S.
This paper investigates whether one-share-one-vote governance accelerates the incorporation of ESG information into stock prices. It explores how reducing trading and information frictions can enhance the linkage between ESG scores and mark…
📚 Peer-reviewed · JournalBusiness Strategy and the Environment2024#ESGDOI
Does ESG performance impact value and risk-taking by commercial banks? Evidence from emerging market economies
Gangwani M.
This paper empirically examines the impact of ESG performance on the value and risk-taking of commercial banks in emerging market economies. It provides evidence on how ESG factors affect bank financial metrics, offering insights for invest…
CN📚 Peer-reviewed · JournalCorporate Social Responsibility and Environmental Management2023#ESGDOI
Impact of executive pay gap on environmental, social, and governance disclosure in China: Is there a strategic choice?
Zhang D.
This study examines how executive pay disparity affects ESG disclosure in Chinese firms. It hypothesizes that firms with larger pay gaps may strategically manage ESG disclosures to mitigate stakeholder concerns.
📚 Peer-reviewed · JournalInternational Review of Financial Analysis2025#ESGDOI
ESG disclosure vs. ESG ratings: Consistent information value?
Oehler A.
This paper examines whether the information value is consistent between corporate ESG disclosures and third-party ESG ratings. It analyzes how discrepancies affect investment decisions.
📚 Peer-reviewed · JournalEnvironment Development and Sustainability2026#ESGDOI
The impact of peer ESG disclosure on firms’ green innovation: quality and efficiency
Wang Y.
This study analyzes the impact of peer firms' ESG disclosure on a firm's green innovation quality and efficiency. It empirically demonstrates spillover effects of ESG disclosure, revealing mechanisms that enhance both the quality and effici…
🇺🇸 USA📚 Peer-reviewed · JournalBusiness Strategy and the Environment2026#ESGDOI
Executive Changes and ESG Disclosure in S&P 500 Firms: The Moderating Role of Strategic Dynamism
Schoendeling C.
This study examines the relationship between executive changes and ESG disclosure in S&P 500 firms, and how strategic dynamism moderates this relationship. Empirical findings show that the impact of executive turnover on ESG disclosure qual…
📚 Peer-reviewed · JournalCorporate Social Responsibility and Environmental Management2025#ESGDOI
The Dynamics of Performance Feedback and ESG Disclosure: A Behavioral Theory of the Firm Perspective
Seow R.Y.C.
This paper applies behavioral theory of the firm to analyze how performance feedback influences ESG disclosure. It theoretically explores the relationship between firm performance and disclosure strategy, shedding light on the motivations b…