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-reviewed🌍 GlobalJournalAgricultural and Food Economics2026#ESGDOI
Does gender influence ESG reporting practices of agri-food companies? Evidence from Asian economies
Haonan Shi, Zihe Zhou, Yi Zhou +1
Surveying 400 experts across four Asian economies, this study uses PLS-SEM to examine how ESG motivations and obstacles shape ESG reporting in agri-food firms. Motivations and obstacles explain 69.84% of variance, with motivations dominatin…
Peer-reviewed🌍 GlobalJournalAdvances in Economics, Management and Political Sciences2026#ESGDOI
A Review of the Impact of ESG Performance on Investment Portfolio Performance
Chen-Rui Zhu
This review synthesizes 2009–2024 studies on ESG and portfolio performance, organizing findings into positive, negative, and skeptical positions. MSCI data (2016–2025) show ESG-screened portfolios matching conventional benchmarks at 12.17% …
Peer-reviewedJournalInternational Journal Of Recent Trends In Multidisciplinary Research2026#ESGDOI
Does ESG Create Firm Value? A Critical Review of Conflicting Empirical Evidence and Explanatory Mechanisms
S. Thasneem, Md Kassim Aza Azlina
A critical review of theories and empirical evidence on the ESG–firm value relationship. It finds both positive and negative valuation effects are theoretically possible, and that empirical results depend on materiality, industry, time hori…
Peer-reviewedJournalKorean Association Of Computers And Accounting2026#ESGDOI
External Monitoring and Corporate ESG Performance:Comparing Analyst Coverage and Foreign Ownership
Woo-Sung Jung
Using 10,825 Korean non-financial firm-year observations (2011-2024) with KCGS ESG ratings, this study compares analyst attention and foreign ownership as external monitoring channels. Analyst attention was positively associated with subseq…
Peer-reviewed🌍 GlobalJournalSustainability2026#ESGDOI
ESG Performance and Corporate Financial Performance: Glimpses from the Saudi Arabian Industrial Sector
Abdul Rahman Shaik
Analyzing 61 Saudi non-financial firms over 2020-2024, this study tests how ESG scores affect financial performance. Pooled OLS shows ESG is positively and significantly linked to ROA but not to ROE or Tobin's Q, while quantile regression r…
Peer-reviewedJournalJURNAL MANEKSI2026#ESGDOI
THE IMPACT OF ESG DISCLOSURE, GREEN ACCOUNTING, AND SUSTAINABILITY REPORTING ON FINANCIAL PERFORMANCE
Melina Apriliani, D. Rahmatika, E. Yunita
Using consumer goods firms listed on the Indonesia Stock Exchange (2021-2025), this study examines how ESG disclosure, green accounting, and sustainability reporting affect financial performance, with firm size as a moderator. ESG disclosur…
Peer-reviewed🇨🇳 ChinaJournal亞太經濟管理學刊2026#ESGDOI
Sustainable Brand Design Through Circular Material Innovation: A Case Study of Starbucks’ Coffee Ground Cup
TAN Yiwei
Using Starbucks' coffee ground cup as a case, this study builds a closed-loop circular system along the 3Rs, covering waste collection, low-carbon manufacturing, green communication, and remanufacturing. It analyzes value for ESG performanc…
Peer-reviewed🇪🇺 EuropeJournalJournal of Public Affairs2026#ESGDOI
Legitimacy and SDG Disclosure in Higher Education: A Longitudinal Analysis of Italian Universities' Sustainability Reporting
Roberto Fragomeli, Пина Пунтилло, Stefania Veltri
Analyzing 124 sustainability reports from 37 Italian universities (2017-2024), this study examines how GRI adoption relates to SDG disclosure over time. Despite widespread GRI reference, SDG disclosure remains limited with only marginal imp…
Peer-reviewed🌍 GlobalJournalCogent Business & Management2026#ESGDOI
Board gender diversity and the intellectual capital efficiency-ESG disclosure nexus in Indonesian firms
Sumiati SUMIATI, Nuraini Desty Nurmasari, Rosle Mohidin +1
Using 501 firm-year observations (2015-2023) of Indonesian non-financial listed firms, this study examines whether intellectual capital efficiency relates to ESG disclosure and whether board gender diversity (BGD) moderates this link. Aggre…
Peer-reviewedJournalJurnal Proaksi2026#ESGDOI
ESG Disclosure and Investment Decisions: Evidence from Jakarta Islamic Index
Siti Afidatul Khotijah, Siti Rokhaniyah, Voni Marcelina +1
Using 2019-2024 data from 12 Jakarta Islamic Index firms, this study examines how ESG disclosure affects investment decisions via a fixed effects model. ESG disclosure and cash-to-total-assets positively influence investment decisions, whil…
🇺🇸 USAJournalWashington University in St. Louis Libraries2026#ESGDOI
Unintended Welfare Implications of Mandatory ESG Disclosure and Ethical Certification
Ibrahima Sall
This dissertation analyzes how ESG disclosure, transparency, and ethical certification shape market behavior. A product-market competition model shows transparency can cut unit-level externalities yet raise aggregate externalities via expan…
🇪🇺 EuropeJournalProceedings2026#ESGDOI
QUALITY OF ESG INFORMATION IN SUSTAINABILITY REPORTING IN TOURISM: A CASE STUDY OF THE VALAMAR GROUP
(著者不明)
A case study assessing the quality of ESG information disclosed in the sustainability reporting of tourism firm Valamar Group. It examines qualitative dimensions such as completeness, comparability and reliability, highlighting reporting ga…
Peer-reviewed🌍 GlobalJournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
Climate Vulnerability and Sovereign ESG Performance: The Conditioning Roles of Adaptation Innovation, Institutional Quality and Robot Adoption
Alanoud Ali Al-Maadid, Mohamed Sami Ben Ali, Brahim Bergougui
Using a 63-country panel (2010–2024) and an entropy-weighted ESG index, the study finds climate vulnerability significantly lowers sovereign ESG performance. Adaptation innovation and institutional quality weaken this adverse effect, while …
Peer-reviewed🌍 GlobalJournalHorizons Intermediary Journal of Business Research2026#ESGDOI
ESG Disclosure Quality and Perceived Investment Attractiveness: The Roles of Corporate Reputation, Stakeholder Trust, and Green Innovation, and the Moderating Role of Perceived Investor Confidence
Huthifah Al-Hazaima
Survey of 410 representatives from Amman Stock Exchange-listed firms analyzed via PLS-SEM. ESG disclosure quality, corporate reputation, stakeholder trust, and green innovation are all positively associated with perceived investment attract…
Peer-reviewed🌍 GlobalJournalReview of Accounting and Finance2026#ESGDOI
Beyond symbolic: can SDGs disclosure mitigate the negative impact of ESG reputational risks on firm value? A firm-level analysis
Heba Ali
Using 23,211 firm-year observations across 5,870 G-7 listed firms (2019–2024) with fixed-effects and 2SLS regressions, this study examines whether SDGs disclosure mitigates the negative impact of ESG controversies on firm value. Firms expos…
Peer-reviewed🇨🇳 ChinaJournalAbacus2026#ESGDOI
Retail Investor Attention and Voluntary ESG Disclosure: Evidence from Two Investor Interaction Platforms in China
Shibo Bian, Jinjie Liu, Xunxiao Wang +1
Using data from Chinese investor interaction platforms, this study examines how retail investor attention relates to firms' voluntary ESG disclosure. The positive association is stronger for firms with better ESG performance, larger size, s…
Peer-reviewedJournalJurnal GeoEkonomi2026#ESGDOI
Pengaruh ESG Disclosure Terhadap Kinerja Keuangan: Gender Diversity Sebagai Variabel Moderating
Romadhona Romadhona, Rr. Tjahjaning Poerwati
Using 148 observations from Indonesian-listed banking firms (2022–2025), this study examines how ESG disclosure affects financial performance with gender diversity as a moderator. Gender diversity strengthens the positive effect of environm…
Preprint🌍 GlobalarXiv2026#ESG
Do Female Directors Raise ESG Ratings? A Meta-Analysis
Karolina Hozova, Tomas Havranek, Zuzana Irsova
First meta-analysis of board gender diversity and ESG ratings, using 533 estimates from 106 studies. The average effect of a one-percentage-point increase in female board representation is ~0.28 ESG points, but correcting for publication bi…
Peer-reviewed🌍 GlobalJournalJournal of Statistics Applications and Probability2026#ESGDOI
The Impact of ESG Disclosure Components on Firm Performance: Evidence from the GCC Financial Sector
Hameed A.
An empirical study examining how individual ESG disclosure components (environmental, social, governance) affect firm performance in the GCC financial sector. By disaggregating disclosure into components, it tests the economic value of ESG …
Peer-reviewedJournalBusiness Ethics the Environment and Responsibility2026#ESGDOI
Protective Role of ESG Disclosure in Firm Valuation During Global Crisis: Evidence From Institutional Investor Ownership
Xue J.
This study empirically examines whether ESG disclosure shields firm valuation during global crises, focusing on institutional investor ownership as a channel. It suggests higher-quality ESG information supports investor confidence and valua…