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.
PreprintCrossref2026#ESGDOI
The Limits of ESG Integration in Indian Corporate Governance: A Legal and Policy Analysis
Adv.Sumayya ali
This article argues that India's ESG framework is structurally deficient, being predominantly voluntary and disclosure-oriented, lacking binding performance obligations and enforcement. Through comparative analysis with the EU's CSRD, UK's …
PreprintCrossref2026#ESGDOI
Negotiating Sustainable Energy Development: A Case for ESG Legal Reform in Nigeria <div> <br> </div>
Godanointing Aderibigbe
This article argues for comprehensive ESG legal reform in Nigeria to support its energy transition, proposing a unified ESG statute, a transition finance taxonomy, statutory clarification of ESG-related directors' duties, performance-based …
PreprintSSRN#ESG
Mandatory Disclosure and ESG Profiles: Evidence from the Smaller ...
(著者不明)
This paper empirically examines how mandatory disclosure regulations affect firms' ESG profiles. It highlights that ESG scores are sensitive to disclosure quality and data availability, and shows the impact of disclosure mandates on smaller…
PreprintSSRN#ESG
From Policy to Practice: Unpacking Australia's 2025 ESG Reporting ...
(著者不明)
This paper analyzes Australia's 2025 ESG reporting legislation, which mandates large entities to disclose climate-related risks, greenhouse gas emissions, and transition strategies. It unpacks the policy framework and discusses practical im…
PreprintSSRN#ESG
Do retail investors matter for corporate ESG transparency? We
(著者不明)
This paper demonstrates that increased retail investor ESG attention on social media enhances firms' subsequent ESG disclosure, highlighting the role of stakeholder pressure in corporate transparency.
PreprintSSRN#ESG
Corporate Accountability in ESG Disclosure: The Role of Readability ...
(著者不明)
This paper investigates corporate accountability in voluntary ESG reporting by analyzing the relationship between ESG performance and report readability. It finds that more readable reports are associated with better accountability and tran…
📚 Peer-reviewed · JournalBusiness Strategy and the Environment2026#ESGDOI
Board Structure and ESG Outcomes: A Comprehensive Review and Pathways for Future Research
Karim Mahran, Osama Abouelela, Hamed Mohammad Esmail Mohammad +1
This systematic review of 265 articles maps the relationship between board diversity and ESG practices. Findings show most studies focus on gender and independence, neglecting other dimensions like age and expertise. Research on how board d…
🌍 Global📚 Peer-reviewed · JournalSustainable Development2026#ESGDOI
Identifying and Navigating Barriers to
ESG
Strategy Implementation: Perspectives of Corporate Senior Leaders in a
MENA
Context
Andrew Mackenzie, Matthew Brown
Based on interviews with 12 senior sustainability leaders in the UAE, this paper examines barriers to ESG implementation in the MENA region. Findings reveal strategic ambiguity, communication issues, framework/reporting challenges, limited …
📚 Peer-reviewed · JournalInternational Journal For Multidisciplinary Research2026#ESGDOI
Sustainable and Social Entrepreneurship in India: Embedding Ecological Responsibility and Inclusive Development in Enterprise
S. Sunitha
This paper analyzes the evolution of sustainable and social entrepreneurship in India from 2023-2026, focusing on policy frameworks like BRSR, green finance, and Startup India. It finds growth in climate-tech, circular economy, and women-le…
📚 Peer-reviewed · JournalJournal of CEO and Management Studies2026#ESGDOI
The Impact of Linking Executive ESG KPIs to Supplier Greenhouse Gas Management Performance
가톨릭대학교 국제경영학과 겸임교수, Ho Cheol Son
This paper analyzes the impact of linking executive ESG KPIs to suppliers' GHG management performance, focusing on Scope 3 emission reductions and supply chain decarbonization. Empirical evidence suggests that such linkage improves supplier…
🇪🇺 Europe📚 Peer-reviewed · JournalBusiness Strategy and the Environment2026#ESGDOI
Enabling Factors for the Shift From ESG Scores to ESG Performance Management System in SMEs: An Interventionist Approach
Alessandra Rigolini, C. Presti, K. Corsi
This study examines how SMEs transition from symbolic ESG disclosure to substantive ESG-oriented performance management systems (PMS) using data from an Italian stone district. It identifies five interdependent enabling factors: institution…
🇨🇳 China📚 Peer-reviewed · JournalAerosol and Air Quality Research2026#ESGDOI
Integrating ESG Principles for Carbon Emission Management in Bamboo Industry Towards Net-Zero Transition Sustainability
Wei-Yi Wang, Xiaoni He, Pen-Chi Chiang
This study assesses bamboo's strategic potential for net-zero transition using an ESG framework. It extracts transferable ESG practices from leading agri-food firms and evaluates bamboo as a Nature-based Solution (NbS), showing 15-20% incom…
📚 Peer-reviewed · JournalAsian Economic and Financial Review2026#ESGDOI
Sustainability initiatives and corporate success: Examining ESG activities and GHG reporting in Indian firms
Zakir Hossen Shaikh, Satish Chandra Tiwari, Alamgir Sani +2
This study analyzes the impact of ESG disclosure and GHG reporting on firm performance using data from 37 NIFTY 50 Indian companies from 2018 to 2024. ESG activities and GHG emission disclosures are positively related to corporate performan…
📚 Peer-reviewed · JournalOPTIMAL Jurnal Ekonomi dan Manajemen2026#ESGDOI
Pengaruh Pengungkapan ESG dan Nilai Perusahaan dengan Kendala Keuangan sebagai Mediasi
Rasti Wijayanti, Chara Pratami Tidespania Tubarad
This study examines the effect of ESG disclosure on firm value with financial constraints as a mediator for 78 Indonesian listed firms (2021-2023). Using panel data regression and Sobel test, it finds that ESG disclosure does not significan…
🇪🇺 Europe📚 Peer-reviewed · JournalCorporate Governance and Sustainability Review2026#ESGDOI
Sustainable growth through strategic change: Women directors on European automotive boards and carbon performance
Rhoda Alexander, Nidhi Singh, Husam-Aldin Nizar Al-Malkawi
This study examines the link between board gender diversity and emissions-based carbon performance in 49 European automotive firms from 2016-2023 using a dynamic GMM model. Findings show a positive, marginally significant effect of women di…
📚 Peer-reviewed · JournalIndonesian Journal of Multidisciplinary on Social and Technology2026#ESGDOI
Pengaruh ESG Disclosure Terhadap Audit Report Lag Perusahaan Sektor Energi
Lavena Pandora Liman
This study analyzes the effect of ESG disclosure on audit report lag for 11 energy sector companies listed on the Indonesia Stock Exchange from 2022-2025. ESG disclosure is measured using a GRI-based index, and audit lag is days between fis…
ReportSustainable Finance Challenges Opportunities and Future Prospects2024#ESG
Green bonds and the current challenge of greenwashing
Keitel S.S.
Explores the challenge of greenwashing in green bonds, discussing current issues and potential solutions.
🌍 Global📚 Peer-reviewed · JournalProfit: Jurnal Manajemen, Bisnis dan Akuntansi2026#ESGDOI
Mengintegrasikan Keberlanjutan, Strategi ESG, Etika Bisnis, dan Manajemen Perubahan di PT Blue Bird Tbk
Budhi Santoso, Cynthia Amalia Gunawan, Eryca Dea Putri Ardiana Pratami +2
This case study examines how PT Blue Bird Tbk integrates sustainability and ESG strategy into its strategic management in Indonesia's mobility industry. It highlights the company's progress in low-emission fleet investment and digital innov…
📚 Peer-reviewed · JournalInternational journal of economics, business and management research2026#ESGDOI
Mining Asset Valuation Methodologies Under Responsible Mining, Towards Sustainable Mining and IFRS Sustainability Standards
Khurelbaatar Batjargal, Nyamaa Dulamsuren, Ser Od Bayaraa
This paper proposes improving mineral asset valuation methods within sustainable mining initiatives and IFRS sustainability standards to bridge stakeholder expectations. Integrating TSM into valuation links ESG performance to financial outc…
🇪🇺 Europe📚 Peer-reviewed · JournalSustainability2026#ESGDOI
An ESG Memorandum for Europe: Sustainable Investment Governance Between Information Manipulation Governance and EU Regulatory Framework
Edoardo Beretta, Salome Jugeli, Elena Tsipas Mancinotti
This brief report examines data governance and regulatory complexity in integrating ESG factors into asset management and corporate reporting within the EU. It analyzes frameworks such as CSRD, SFDR, EU Taxonomy, and ESRS, highlighting chal…