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.
📚 Peer-reviewed · JournalStudent Research Journal2026#ESGDOI
Analisis Implementasi Akuntansi Keberlanjutan Berbasis ESG dalam Meningkatkan Kinerja dan Ketahanan Perusahaan di Indonesia
Shella Adi Pristicha, I. B. Ketut Bayangkara
This qualitative literature review examines ESG-based sustainability accounting implementation in Indonesia, finding it enhances transparency, operational efficiency, and risk reduction while increasing firm value and investor confidence. C…
CN📚 Peer-reviewed · JournalInternational Review of Financial Analysis2025#ESGDOI
How does green finance influence enterprise greenwashing tendencies? Theoretical and empirical evidence from China
Liang Q.
This paper explores how green finance affects corporate greenwashing using theoretical and empirical evidence from China. It suggests that expanding green finance may inadvertently increase greenwashing tendencies, highlighting the need for…
📚 Peer-reviewed · JournalSustainability Switzerland2025#ESGDOI
Manufacturing Agglomeration and Corporate Environmental, Social, and Governance Performance
Ji Y.
This paper empirically analyzes how manufacturing agglomeration affects corporate ESG performance. It suggests that the effects may differ across environmental, social, and governance dimensions.
📚 Peer-reviewed · JournalIranian Journal of Accounting Auditing and Finance2026#ESGDOI
The Analysis of Peer Effects in Environmental, Social, and Governance Disclosure: The Moderating Role of Firm Experience and Size
Parvizikia H.
This study analyzes peer effects in ESG disclosure, finding that firm experience and size moderate the influence of peers. Larger and more experienced firms may be more sensitive to peer disclosure levels, offering implications for benchmar…
📚 Peer-reviewed · JournalInternational Review of Financial Analysis2025#ESGDOI
The dynamic effects of evolution of ESG disclosure regimes on corporate financing constraints
Ma M.
Empirically analyzes the dynamic effects of evolving ESG disclosure regimes on corporate financing constraints. Shows that stronger disclosure requirements reduce information asymmetry and lower financing costs.
📚 Peer-reviewed · JournalHumanities and Social Sciences Letters2026#ESGDOI
The impact of ESG disclosure on business performance of Vietnamese listed companies
Hoang H.T.T.
This paper empirically examines the relationship between ESG disclosure and business performance for Vietnamese listed companies. It suggests that higher disclosure levels may be associated with better financial performance.
📚 Peer-reviewed · JournalJournal of Cleaner Production2025#ESGDOI
Heterogeneous impact of ESG Disclosure:A meta-analysis
Wang K.
This meta-analysis examines the heterogeneous impact of ESG disclosure on firm performance and market outcomes, revealing that effects vary across contexts. The findings challenge one-size-fits-all approaches, informing corporate strategy a…
📚 Peer-reviewed · JournalApplied Economics2025#ESGDOI
Sowing the seeds of sustainability: how does green finance reform shape corporate ESG performance?
Liu W.
This study examines how green finance reforms influence corporate ESG performance, revealing mechanisms through which policy interventions promote sustainability behaviors and empirically analyzing the effects on ESG ratings.
📚 Peer-reviewed · JournalJournal of Applied Economics2025#ESGDOI
The impact of green finance on sustainable development: an investigation into national ESG performance
Zheng M.
This study examines the impact of green finance on sustainable development by analyzing national ESG performance across countries. It finds a positive relationship, suggesting that green finance initiatives can enhance ESG outcomes, providi…
CN📚 Peer-reviewed · JournalBusiness Ethics the Environment and Responsibility2025#ESGDOI
The Moderating Effect of Firm Life Cycle on the Influence of Financial Performance and Green Innovation Performance on Environmental, Social, and Governance Reporting: Evidence From China
Rauf F.
This study examines how firm life cycle moderates the relationship between financial performance, green innovation performance, and ESG reporting quality using Chinese firm data. It finds that the influence varies across growth, maturity, a…
🇺🇸 USA📚 Peer-reviewed · JournalJournal of Accounting Research2024#ESGDOI
Do Commercial Ties Influence ESG Ratings? Evidence from Moody's and S&P
Li X.
This paper examines whether ESG ratings by Moody's and S&P are influenced by commercial ties such as consulting contracts with rated firms. Findings suggest potential bias, raising concerns about the independence and transparency of ESG rat…
CN📚 Peer-reviewed · JournalPacific Basin Finance Journal2024#ESGDOI
ESG report textual similarity and stock price synchronicity: Evidence from China
Xu D.
This study examines how textual similarity in ESG reports affects stock price synchronicity among Chinese firms. It finds that higher similarity reduces firm-specific information, leading to greater stock co-movement. The findings highlight…
📚 Peer-reviewed · JournalBusiness Strategy and the Environment2019#ESGDOI
Do environmental, social, and governance activities improve corporate financial performance?
Xie J.
This paper empirically examines the relationship between ESG activities and corporate financial performance. It analyzes the impact of environmental, social, and governance factors on firm value and assesses the effectiveness of ESG investi…
🌍 Global📚 Peer-reviewed · JournalJournal of International Financial Management and Accounting2026#ESGDOI
Corporate Sustainability Performance and Liquidity: International Evidence
Ho L.
This paper examines the relationship between corporate sustainability performance (e.g., ESG scores) and liquidity (e.g., cash holdings) using international data. It investigates how higher sustainability ratings affect corporate liquidity,…
🌍 Global📚 Peer-reviewed · JournalCogent Business and Management2026#ESGDOI
Unpacking ESG value creation: a global, multi-context meta-analysis of financial and non-financial performance
Silvia M.
This meta-analysis examines ESG–performance links across multiple contexts, quantifying how region, industry, and metric choices affect outcomes. It highlights the need for harmonized ESG ratings to support corporate decision-making.
📚 Peer-reviewed · JournalEmerging Markets Finance and Trade2026#ESGDOI
The Impact of Controlling Shareholder Share Pledging on ESG Greenwashing: Insights from Internal and External Governance Mechanisms
Qin Z.
This study examines how controlling shareholder share pledging impacts ESG greenwashing, considering internal and external governance mechanisms. It tests the relationship between pledge ratio and greenwashing, and the moderating role of go…
📚 Peer-reviewed · JournalBusiness Strategy and the Environment2026#ESGDOI
Is ESG Transparency the Fruit of Corporate Digitalization: Strategic Pathways to Enhanced ESG Disclosure?
Sun Y.
This study explores the relationship between corporate digitalization and ESG transparency, identifying strategic pathways through which digitalization enhances ESG disclosure quality. It highlights the integration of digital strategies wit…
📚 Peer-reviewed · JournalInternational Journal of Ethics and Systems2026#ESGDOI
The nexus between green finance and ESG components: a bibliometric qualitative literature review through the lens of environmental sustainability
Md. Shahnawaz Alam, Niladri Das, Nikita Singh
This study conducts a bibliometric analysis of 399 articles on green finance (GF) and ESG, identifying four thematic clusters: GF and sustainable development, environmental sustainability, green economy, and sustainable investment. It propo…
📚 Peer-reviewed · JournalJurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan2026#ESGDOI
Analyzing the Social Impact of ESG Programs Through the SDGs Framework and SROI Approach
Tyas Indrayanti, Ida Bagus Ketut Bayangkara
This study analyzes the social impact of ESG programs at PT Merdeka Copper Gold Tbk, an Indonesian mining company, using SROI and SDGs frameworks. Based on the 2024 Sustainability Report, it finds that the company allocated $5.6 million to …
📚 Peer-reviewed · JournalBusiness Strategy and the Environment2026#ESGDOI
Aligning Pay With Purpose: ESG-Linked Compensation and ESG Decoupling
Eliwa Y.
This paper examines ESG-linked executive compensation and the risk of 'ESG decoupling,' where pay incentives lead to superficial ESG compliance rather than genuine performance. It highlights the need for robust metric design to avoid greenw…