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.
🇪🇺 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…
🌍 Global📚 Peer-reviewed · JournalInternational journal of research and innovation in social science2026#ESGDOI
Environmental, Social, and Governance (ESG) Integration as a Driver of Corporate Financial Sustainability: A Conceptual Synthesis
Z. Baharom
This paper develops a conceptual framework to explain how ESG integration drives corporate financial sustainability. Based on 100 peer-reviewed articles, it proposes ESG risk management and sustainability reporting quality as mediating mech…
🇨🇳 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…
🌍 Global📚 Peer-reviewed · JournalInternational journal of economics, business and management research2026#ESGDOI
Corporate ESG Myths, Challenges, and Reality Check for the Way Forward to Integrated Holistic Living: A Scoping Review and Conceptual Framework
Dr. Shankar Subramanian Iyer, Dr Brinitha Raji, Deepika Arora +1
This scoping review synthesizes 120 peer-reviewed studies to identify five ESG myths (confusion with CSR, large-firm-only relevance, guaranteed outperformance, mere reporting, uniform stakeholder preferences). Implementation barriers span s…
🇪🇺 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…
🌍 Global📚 Peer-reviewed · JournalInternational Journal of Advanced Research2026#ESGDOI
CORPORATE CARBON MANAGEMENT STRATEGIES NET- ZERO APPROACHES
Munazir Hussan Khan, Om Prakash Ghadai ,, A. Pattnaik +1
This paper systematically reviews corporate carbon management strategies and pathways to net-zero. It highlights the importance of ESG frameworks, renewable energy, CCUS, and digital technologies like AI and blockchain. Implementation chall…
📚 Peer-reviewed · JournalInternational Journal of Creative and Open Research in Engineering and Management2026#ESGDOI
Harnessing Artificial Intelligence for Climate-Aligned Corporate Sustainability: Integrating ESG Frameworks, CSR Mandates, and SDGs toward a Resilient Low-Carbon Economy
R Jayanthi, Aparna Sellam K M Aparna Sellam K M, Anusha Rajesh Anusha Rajesh
This chapter explores how AI can enable climate-aligned corporate sustainability by integrating ESG reporting, CSR mandates, and SDGs, with a focus on emerging economies, particularly India. It analyzes AI's potential to strengthen measurem…
🌍 Global📚 Peer-reviewed · JournalBusiness Strategy and the Environment2026#ESGDOI
Testing the Transformative Promise: Voluntary Integrated Reporting and Its ESG Consequences
Asif Mushtaq Syed, Mohi-ud-Din Sangmi
This study tests whether voluntary integrated reporting (IR) improves ESG performance using a global sample of 459 firms (2008-2023) with quasi-experimental methods. Results show no significant effect, suggesting symbolic adoption for legit…
CN📚 Peer-reviewed · JournalJournal of International Financial Management & Accounting2026#ESGDOI
Retail Investor Attention and Corporate ESG Disclosure
Tao Hong, Maochuan Wang
This paper examines whether retail investors influence corporate ESG transparency. Using NLP to measure ESG-related inquiries on Chinese investor platforms from 2010-2022, the authors find that retail investor ESG attention promotes ESG dis…
🌍 Global📚 Peer-reviewed · JournalJournal of Islamic Marketing2025#ESGDOI
ESG: a window into financial health and sustainable goals
Acharya G.
This paper discusses how ESG serves as an indicator of corporate financial health and sustainable goals. Though no specific analysis is provided, it highlights the importance of ESG disclosure.
🌍 Global📚 Peer-reviewed · JournalAdvances in Decision Sciences2025#ESGDOI
Role of ESG Disclosure in Determining Earnings Management of GCC Firms: Moderating Role of Corporate Board Diversity
Maswadi L.
This paper examines how ESG disclosure affects earnings management in GCC firms and whether corporate board diversity moderates this relationship. Findings suggest that ESG disclosure reduces earnings management, and this effect is stronger…
📚 Peer-reviewed · JournalBULLETIN OF CHERNIVTSI INSTITUTE OF TRADE AND ECONOMICS2026#ESGDOI
ESG INVESTING AND STOCK MARKET EFFICIENCY IN THE TRANSITION TO SUSTAINABLE FINANCE
Maliarchuk Oleksii
This paper examines how the proliferation of ESG investing affects stock market efficiency during the transition to sustainable finance. It highlights the divergence among ESG rating providers (correlation of 0.54) as a source of informatio…
📚 Peer-reviewed · JournalPeriodicals of Management Studies2026#ESGDOI
The Triple Green Framework for Supply Chain Sustainability: Corporate Social Responsibility, Green Leadership, and Sustainable Finance as Drivers of Performance
Akbar Ali Rabbani, Kinza Sharif, Fauzia Ahmed
This study examines the Triple Green Framework (CSR, green leadership, sustainable finance) on supply chain sustainability performance. Survey data from 320 managers in manufacturing and logistics firms reveal that sustainable finance is th…