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-reviewedJournalInternational Journal of Disclosure and Governance2025#ESGDOI
Decoding ESG disclosure: unveiling the role of catering incentives
Lee K.F.
This paper examines the role of catering incentives in corporate ESG disclosure, exploring how firms tailor their reporting to meet external expectations. It analyzes the impact of such strategic disclosure on firm value and investor behavi…
Peer-reviewedJournalJournal of System and Management Sciences2023#ESGDOI
Determinants of Environmental, Social, and Governance (ESG) Disclosure in Fashion Industry: An Empirical Study
Azriane Angganararas I.
This study empirically analyzes the determinants of ESG disclosure in the fashion industry, examining factors such as firm size, profitability, and governance structure. It provides practical insights for improving sustainability reporting …
Peer-reviewedJournalSage Open2026#ESGDOI
The Impact of ESG Disclosure on Supply Chain Performance in Small and Medium Enterprises
Zhao X.
This study examines the impact of ESG disclosure on supply chain performance in small and medium enterprises (SMEs). It suggests that ESG disclosure can enhance trust and risk management with partners, potentially improving overall supply c…
Peer-reviewedJournalJournal of Real Estate Finance and Economics2023#ESGDOI
ESG Disclosure, REIT Debt Financing and Firm Value
Feng Z.
This paper empirically examines how ESG disclosure affects REIT debt financing and firm value. It suggests that transparent ESG information enhances investor confidence, potentially improving financing conditions and firm valuation. The stu…
Peer-reviewedJournalJournal of Accounting and Financial Management2026#ESGDOI
Corporate Social Responsibility Disclosure and Profitability: Experience from Selected Consumer Goods Manufacturing Firms in Nigeria
M. Oladejo
This study analyzes the relationship between CSR disclosure and profitability for five consumer goods manufacturers in Nigeria. External environmental costs negatively impact ROA, while internal environmental costs show a positive correlati…
Peer-reviewedJournalProceedings of the International Conference on Rural Development and Entrepreneurship (ICORE)2026#ESGDOI
FUTURE OF FINANCE: MANAGING THE RESURGENCE OF NON-ESG STOCKSUNDER STRICT COMPLIANCE
Nyoman Kristian Hadi, Intan Shaferi
This paper analyzes the resurgence of non-ESG stocks and its impact on sustainable investment trends, proposing strategies for financial institutions to balance profitability and regulatory compliance. Based on conceptual analysis and liter…
Peer-reviewed🌍 GlobalJournal2026#ESGDOI
Sustainability for whom? Power, risk, and ESG investing in rental housing
J. Parish, Aretousa Bloom, Cam-Tu Nguyen
This report critically examines how ESG investing shapes rental housing financialization and assetization. Synthesizing 56 academic articles and comparing regulatory frameworks in Canada, the EU, and the US, it argues ESG is a socio-technic…
Peer-reviewedJournalInternational Journal of Latest Technology in Engineering, Management & Applied Science2026#ESGDOI
The Effect of Environmental, Social and Governance Disclosure Quality on Tobin’s Q of Listed Deposit Money Banks in Nigeria
Mohammed Baba Shehu, Sani. U. Gurowa (Ph.D.)
This study examines the effect of ESG disclosure quality on Tobin's Q for listed Nigerian deposit money banks from 2014-2024. Using a bespoke Integrated Disclosure Quality Classification (IDQC) framework, it constructs a Weighted Disclosure…
Peer-reviewedCNJournalAcademic Journal of Business & Management2026#ESGDOI
Practical Dilemmas and Optimization Paths for SMEs’ Mandatory ESG Disclosure under Hierarchical Supervision: A Case Study of Ultrapower
Wei Yang, Hongjiang Pei
As mandatory ESG disclosure for A-share listed companies begins in 2026, this paper analyzes the practical dilemmas for SMEs using Ultrapower (ChiNext) as a case. Drawing on information asymmetry and stakeholder theories, it identifies weak…
Peer-reviewed🇪🇺 EuropeJournalInternational Scientific Conference „Business and Management“2026#ESGDOI
Women’s representation on corporate boards, value creation, and strategic priorities
Dalia Sipavičiūtė, A. Mačiulytė-Šniukienė
This paper analyzes trends in female board participation and their value creation in Lithuania's financial and energy sectors. Survey findings show women on boards contribute to employee competency development, business value growth, data-d…
Peer-reviewedJournalInternational Journal of Accounting and Information Management2026#ESGDOI
Corporate environmental, social and governance (ESG) scores and corporate liquidity management (CLM): evidence from Australia
Yazan Almnadheh, Afzalur Rashid, Eltayyeb Al‐Fakir Al Rabab'a +1
This study examines the impact of ESG scores on corporate liquidity management (CLM) for ASX-listed firms from 2010 to 2023. Using 1,100 firm-year observations and OLS regression, it finds that higher ESG scores are positively associated wi…
JournalThe International Conference on Sustainable Economics Management and Accounting Proceeding2026#ESGDOI
PROFITABILITY, CAPITAL STRUCTURE, AND FIRM SIZE ON FIRM VALUE: THE MODERATING ROLE OF SUSTAINABILITY REPORTING IN INDONESIA'S ENERGY SECTOR
Gabriel Hamonangan Malau, David.H.M Hasibuan, Tri Marlina
This study examines the impact of profitability, capital structure, and firm size on firm value, with sustainability reporting as a moderator, using panel data from 39 Indonesian energy firms (2021-2024). Results show positive effects of th…
Peer-reviewedJournalHorizon2026#ESGDOI
Pengaruh Sustainability Reporting dan Green Innovation Terhadap Kinerja Keuangan Melalui Reputasi Perusahaan
Fadillah Khoerotul Janah, Fahmaninda Listiyani, Anik Puji Handayani
This study examines the impact of sustainability reporting and green innovation on financial performance through corporate reputation, using 16 non-financial companies listed on the Indonesia Stock Exchange (2019-2024). Multiple regression …
Peer-reviewedJournalJOURNAL OF ACCOUNTING AND FINANCIAL MANAGEMENT2026#ESGDOI
Impact of Sustainability Reporting on Financial Performance of Listed Oil and Gas Firms in Nigeria.
Rubushi Adamu
This study examines the impact of sustainability reporting (environmental, social, governance, economic) on financial performance (ROA, Tobin Q) of 10 listed oil and gas firms in Nigeria from 2014 to 2023 using panel regression. Findings sh…
Peer-reviewed🌍 GlobalJournalIIARD INTERNATIONAL JOURNAL OF ECONOMICS AND BUSINESS MANAGEMENT2026#ESGDOI
Moderating Role of Board Independence on the Relationship Between ESG Disclosure Quality and Firm Value: Evidence from Listed Manufacturing Firms in Nigeria
Kpochi C. Toryila
This study examines the moderating effect of board independence on the relationship between ESG disclosure quality and firm value (Tobin's Q) for 22 listed Nigerian manufacturing firms (2015-2024). Using random effects panel regression, it …
JournalUniversitas Kristen Satya Wacana Institutional Repository (Universitas Kristen Satya Wacana)2026#ESG
Creating Value Through Transparency : Analisis Dampak ESG Disclosure terhadap Cost of Debt Perusahaan BUMN Indonesia (2020-2024)
Faridz Dyan Saputra
This study analyzes the impact of ESG disclosure on the cost of debt for 16 Indonesian non-financial state-owned enterprises (BUMNs) from 2020-2024 using panel data regression. Social disclosure significantly increases the cost of debt, whi…
Peer-reviewed🇨🇳 ChinaJournalAdvances in Economics Management and Political Sciences2026#ESGDOI
Hush Washing Phenomenon in ESG Disclosure: A Comparative Case Study of Energy Enterprises in Central and Eastern Europe
Yuze Nie
This study examines the 'hush washing' phenomenon (deliberate under-disclosure of ESG information) in Central and Eastern European (CEE) energy companies through a comparative case study of PKN Orlen, ČEZ Group, and Romgaz, analyzing sustai…
Peer-reviewedCNJournalCorporate Governance2026#ESGDOI
Do anti-corruption strategy disclosure mediate the relationship between ESG practices and cost of debt?
Yamina Chouaibi, Sihem Hermi
Using panel data from 728 Chinese firms (2018-2023) and SEM, this study finds that anti-corruption strategy disclosure partially mediates the relationship between ESG practices and cost of debt, significantly lowering it. Combating corrupti…
JournalThe International Conference on Sustainable Economics Management and Accounting Proceeding2026#ESGDOI
THE EFFECT OF ESG DISCLOSURE ON FIRM VALUE: A SYSTEMATIC LITERATURE REVIEW
Dinar Ayu Lestari, Dewi Susilowati
This systematic review synthesizes 20 studies (2021-2025) using PRISMA to examine ESG disclosure's impact on firm value. It finds overall positive effects via reduced information asymmetry, enhanced reputation, and lower capital costs, with…
Peer-reviewedJournalSustainable Futures2026#ESGDOI
ESG integration pathway for heritage tourism SMEs: operational evidence from a circular economy pioneer in Hoi An, Vietnam
Trần Thị Thu Thủy, Nguyen Thi Thanh Thao
This study examines the ESG integration pathway of a heritage tourism SME in Hoi An, Vietnam, using longitudinal carbon tracking and circular economy analysis. The low-carbon tour achieved a 37% carbon efficiency gain and 99.9% waste divers…