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-reviewedJournalResearch Review Jurnal Ilmiah Multidisiplin2026#ESGDOI
Pengaruh Audit Delay dan Sustainability Reporting Terhadap Harga Saham di Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024
Fitri Oktaviyani, Siti Pratiwi Husain, Yustina Hiola
This study analyzes the impact of audit delay and sustainability reporting on stock prices of 39 Indonesian energy companies (2021-2024) using panel data regression. Findings show audit delay has no significant effect, while sustainability …
🌍 GlobalJournal2026#ESGDOI
Revealing the Corporate Contributions to the Sustainable Development Goals Through Integrated Reporting (IR): Evidence from South Asian Best Practices
ST Vaishnavi, RLD Dissanayake
This study examines the quality and genuineness of SDG reporting by South Asian firms, analyzing disclosures of SAFA award-winning companies through content and thematic analysis. SDGs 4, 8, and 13 are most reported; integrated reporting ad…
Peer-reviewedJournalEast African Journal of Business and Economics2026#ESGDOI
Redefining Sustainability Reporting: The Interplay Between Stakeholder Engagement, Accountability and Organisational Performance of Public Entities
Anyass Ahmed Ibrahim
This study examines sustainability reporting in public entities in developing nations, focusing on stakeholder engagement. Based on survey data from 70 respondents, it finds that stakeholder engagement enhances accountability and organizati…
Peer-reviewedJournalJurnal Akuntansi Aktual2026#ESGDOI
Effectiveness of Board Oversight in Improving Transparency of Sustainability Reports
Febiola Kartika, Sri Pujiningsih
This study examines the impact of board monitoring effectiveness (independence, sustainability expertise, diversity) on sustainability report transparency in 49 Indonesian energy companies using RBV theory and PCSE regression. Findings show…
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, in Indonesian food and beverage firms listed on the IDX from 2021-2025. Results show intellectual capital has …
Journal2026#ESGDOI
Does ESG Disclosure Mitigate Corporate Risk Taking and Can Chief Executive Officers Override this Effect?
PLIS Cooray, NLE Abeywardana
This study examines the impact of ESG disclosure on corporate risk-taking and the moderating role of CEO power, using data from 51 Sri Lankan listed firms (2019-2024). Random effects models with panel-corrected standard errors reveal a posi…
Peer-reviewedJournalEast Asian Journal of Multidisciplinary Research2026#ESGDOI
The Effect of Capital Expenditures (CAPEX), Tax Planning, and ESG Disclosure on Firm Value
Arimas Yudiantoro, Astrie Krisnawati
This study examines the impact of capital expenditures, tax planning, and ESG disclosure on firm value using panel data from 13 Indonesian mining companies (2019-2025). Findings show that CAPEX and effective tax rate negatively affect firm …
Peer-reviewedJournalJurnal Akuntansi Aktual2026#ESGDOI
Decoding Environmental Performance: The Impact of ESG Disclosure and Leverage on Indonesian Mining Firms
Dalton Honggo Wijaya, Umiaty Hamzani, Elok Heniwati
This study examines the impact of ESG disclosure and debt-to-asset ratio (DAR) on environmental performance (PROPER ratings) of Indonesian mining firms listed on the IDX from 2022-2024. Using regression analysis on 51 firm-year observations…
Peer-reviewedJournalInternational Journal of Academic Research in Business and Social Sciences2026#ESGDOI
The Influence of Legal Compliance and Corporate Governance Mechanisms on ESG Disclosure Quality in Bangladesh
Md. Mamun Bhuiyan, Kazi FarhanaYeasmin, Mohammad Khairul Islam Juman +2
This study examines the impact of legal compliance and corporate governance on ESG disclosure quality in Bangladesh. Based on a survey of 300 professionals, regression analysis shows that both legal compliance and governance mechanisms sign…
🌍 GlobalJournalEuropean Conference on Knowledge Management2026#ESGDOI
Knowledge Management Processess and Cultural Context in ESG Disclosure: A SIPOC Conceptual Framework
Elena Fleacă, A. Marcinkowski, Zdeňka Konečná +3
This paper proposes a conceptual framework integrating knowledge management (KM) processes with Hofstede's cultural dimensions (power distance, uncertainty avoidance) to explain variations in ESG disclosure practices. Using a SIPOC-based pe…
Peer-reviewed🇪🇺 EuropeJournalMeditari Accountancy Research2026#ESGDOI
Between signals and substitutes: strategic and governance determinants of voluntary sustainability assurance
Konstantin Völker, Reiner Quick
Using 2,142 firm-year observations from European companies (2013-2022), this study analyzes determinants of voluntary sustainability assurance (SA) through a three-pillar governance framework. Sustainability strategy is the primary driver, …
Peer-reviewed🇪🇺 EuropeJournalCircular Economy2026#ESGDOI
Double Materiality in Circular Economy Supply Chains: ESG Integration, Financial Risk Transmission and Regulatory Reporting Under EU Frameworks
Inguna Lazdina, Inguna Lazdina
This study develops a conceptual framework linking ESG and financial risk transmission in circular economy value chains. Through comparative analysis of CSRD, ESRS, SFDR, and EU Taxonomy, it identifies regulatory, operational, reputational,…
Peer-reviewed🌍 GlobalJournal2026#ESGDOI
ESG Reporting as Tool to Improve Access to Finance in South Asian Businesses: A Critical Review
D. P. M. S. M. Peiris, H.D.I. Silva
This paper critically reviews the relationship between ESG reporting and access to finance in South Asian businesses, proposing a conceptual model that incorporates institutional, economic, and socio-cultural factors. It finds that ESG repo…
🇪🇺 EuropeJournalEuropean Conference on Knowledge Management2026#ESGDOI
Quality of Knowledge in Sustainability Reports: A Comparative Analysis Using ESG Disclosure Scores
Patrycja Krawczyk, Patrycja Kokot-Stępień
This study examines whether ESG Disclosure Scores can proxy for the quality of knowledge in sustainability reports, using WIG20 companies and a newly developed Quality of Knowledge Index (QKI). Results show a weak positive correlation, indi…
Journal2026#ESGDOI
ESG Investing in Mitigating Climate Change and Sustainable Investment Opportunities for Retirement
Shemphang Wann Lyngdoh, Seshanwita Das, Tapas Das +1
This study comprehensively reviews the role of ESG investing in mitigating climate change and its application to retirement funds. It synthesizes recent initiatives by governments and international organizations, addresses challenges in ESG…
Preprint🌍 GlobalZenodo2026#ESGDOI
Climate Change and Business Strategy: A Case Study of Unilever's Sustainable Business Model
Neil Gour
This study examines how Unilever's climate strategies and sustainable practices affect growth, efficiency, supply chain capabilities, and competitive advantage using thematic analysis of secondary data. It finds that climate policies, renew…
Peer-reviewedJournalAustralasian Accounting Business and Finance Journal2025#ESGDOI
Corporate Financial Performance in the Wake of ESG Controversies: The Indian Firm Context
Dutt M.
This paper empirically examines the impact of ESG controversies on the financial performance of Indian firms. It investigates the negative effects of ESG scandals on stock prices and profitability, highlighting the importance of ESG risk ma…
Peer-reviewedJournalJournal of Scientometric Research2024#ESGDOI
A Bibliometric and Context Analysis of the Impact of ESG Disclosure on Firm Value
Huang Y.
This paper uses bibliometric methods to analyze existing research on the relationship between ESG disclosure and firm value, identifying trends and key themes. It provides an overview of the field and suggests future research directions.
Peer-reviewed🇺🇸 USAJournalJournal of Environmental Management2025#ESGDOI
Does environmental, social, and governance (ESG) disclosure matter for carbon intensity? Evidence from S&P 500 firms
Saha R.
This empirical study examines the relationship between ESG disclosure quality and carbon intensity among S&P 500 firms. Findings suggest that firms with better ESG disclosure tend to have lower carbon intensity, implying that disclosure can…
Peer-reviewedCNJournalSingapore Economic Review2026#ESGDOI
Can Executive Pay Accountability Drive ESG Improvement? Evidence from Compensation Clawback Provisions
Xue Lei
Using Chinese A-share firms from 2013-2023, this study shows that compensation clawback provisions with environmental and safety triggers significantly improve ESG performance. Executives become more risk-averse, increasing cash holdings, r…
