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-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-reviewed🇪🇺 EuropeJournalResearch in International Business and Finance2026#ESGDOI
Factor investing and ESG scores: risk-return when industry bias is corrected
Paolo Matteucci, Daniela Venanzi
This study examines whether industry-adjusted ESG scores alter the risk-return profile of factor-based investment strategies across six equity regions from 2001 to 2023. It finds that industry-adjusted ESG strategies do not improve average …
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…
Peer-reviewedJournalJournal of Economics Finance and Management Studies2026#ESGDOI
Gender Diversity as S Strategic Catalyst Beyond Financial Information: Intellectual Capital, ESG Disclosure, and Investment Decision
Riska Oktama, Enny Susilowati Mardjono
This study analyzes the impact of intellectual capital and ESG disclosure on profitability, with gender diversity as a moderator, for food and beverage firms listed on the Indonesia Stock Exchange from 2021-2025. Regression results show int…
Peer-reviewed🌍 GlobalJournalIconic Research and Engineering Journals2026#ESGDOI
ESG Disclosure Research in Business and Management: A Bibliometric Mapping of Global Trends, Collaboration and Thematic Evolution
Satish Kumar K, Lokanadha Reddy M
This study maps the growth, collaboration, and thematic evolution of ESG disclosure research using bibliometric analysis of 941 Scopus-indexed articles (2013-2024). Research accelerated post-2020, with 399 articles in 2024 alone. China lead…
Peer-reviewedJournalINTERNATIONAL JOURNAL OF ECONOMICS AND FINANCIAL MANAGEMENT2026#ESGDOI
ESG Disclosure Quality and Firm Value of Oil and Gas Companies in Nigeria
Eno Gregory Ukpong. Ph.D
This study analyzes the impact of ESG disclosure quality on firm value for five listed Nigerian oil and gas companies from 2020 to 2024. Panel regression shows that environmental, social, and governance disclosures significantly enhance Tob…
Peer-reviewed🌍 GlobalJournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
ESG Disclosure Practices in Hospitality Under Governance Heterogeneity
Aso Abdullah, Khaoula Omhand
This study analyzes the impact of board gender diversity (BGD) and internal governance on ESG disclosure in the global tourism and hospitality industry, using panel data of 282 firms from 49 countries (2015-2024). BGD is positively associat…
Peer-reviewedJournalOpen MIND2026#ESGDOI
DEEP-SEA AND ESG: BALANCING CRITICAL MINERAL DEMAND WITH OCEAN SUSTAINABILITY
Navni Krishna
This article examines deep-sea mining as a source of critical minerals for clean energy transition, weighing its potential against ESG risks. It highlights threats to marine ecosystems, biodiversity, carbon sequestration, and coastal commun…
Peer-reviewedCNJournalBusiness Strategy and the Environment2024#ESGDOI
Nexus of environmental, social, and governance performance in China-listed companies: Disclosure and green bond issuance
Wang S.
This paper examines the nexus between ESG performance, disclosure, and green bond issuance among China-listed companies. It empirically investigates how ESG disclosure influences green bond issuance and their interplay, highlighting the lin…
Peer-reviewed🇪🇺 EuropeJournalPublic Money and Management2024#ESGDOI
Is water management really transparent? A comparative analysis of ESG reporting of Andalusian publicly-owned enterprises
Andrades J.
This paper compares ESG reporting, focusing on water management transparency, among publicly-owned enterprises in Andalusia, Spain. It reveals the state of public sector ESG disclosure and highlights challenges for improving transparency.
Peer-reviewedJournalreturn2026#ESGDOI
The Influence of Global Uncertainty and Corporate Risk Management on Financial Performance and Company Value: The Role of ESG Moderation in Open Energy Sector Companies in Indonesia 2019 – 2024
Suwega Drestantiarto, Dewi Hanggraeni, Indra Kusumawardhana
This study examines the impact of global uncertainty and Enterprise Risk Management (ERM) on financial performance (ROA) and firm value (Tobin's Q), with ESG as a moderator, using panel data from 36 Indonesian energy firms (2019-2024). Fixe…