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-reviewedJournalJournal of Economic Equity, Finance, and Taxation2026#ESGDOI
The Effect of Environmental, Social, and Governance Disclosure on Firm Value with Earnings Management as a Moderating Variable: An Empirical Study of the ESG Quality of 45 IDX Kehati Companies on the Indonesian Stock Exchange (2019-2023)
Herna Herna, Etty Gurendrawati, A. Buchdadi
Using panel regression on 18 non-financial firms (90 observations) in Indonesia's ESG Quality 45 IDX KEHATI index (2019-2023), this study finds that aggregate and pillar-level ESG disclosure significantly raises firm value, while earnings m…
Peer-reviewed🇯🇵 JapanJournalJournal of Commerce, Economics & Computer Science2026#ESGDOI
Industry-wise Analysis of Sustainability Disclosure and Financial Performance: Evidence from Selected Indian Companies
Navodita Gahlot, Mukesh Verma
This study examines sustainability disclosure levels and their link to financial performance (ROA, ROE) across Indian Automobile, Cement, IT and Oil & Gas sectors from 2020-21 to 2024-25. Disclosure rose across all industries driven by ESG …
Peer-reviewedJournalZenodo (CERN European Organization for Nuclear Research)2026#ESGDOI
THE EFFECT OF SUSTAINABILITY REPORT DISCLOSURE, GOOD CORPORATE GOVERNANCE, AND GREEN ACCOUNTING ON EARNINGS QUALITY (AN EMPIRICAL STUDY OF MANUFACTURING COMPANIES IN THE CHEMICAL SUBSECTOR LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2020–2025 PERIOD)
Muhammad Rifky Ardiansyah, Willy Sri Yuliandhari
Using panel regression on 10 chemical manufacturers (60 observations) listed in Indonesia, this study tests whether sustainability reporting, good corporate governance, and green accounting affect earnings quality. The three factors jointly…
Peer-reviewedJournalJURNAL MANEKSI2026#ESGDOI
THE INFLUENCE OF FINANCIAL PERFORMANCE ON SUSTAINABILITY REPORT DISCLOSURE
Fitriya Sari, Muzayyanah Muzayyanah, Muhamad Dzulfikri
A quantitative study examining how financial performance (ROA) affects sustainability report disclosure among firms in Indonesia's ESG Star Index. Simple linear regression shows ROA has a positive, significant effect on disclosure (p=0.000)…
Peer-reviewedJournalJURNAL MANEKSI2026#ESGDOI
THE EFFECT OF GOOD CORPORATE GOVERNANCE ON SUSTAINABILITY REPORT DISCLOSURE: EVIDENCE FROM ESG STAR LISTED COMPANIES
Rinni Indriyani, Fitriya Sari, Muhamad Dzulfikri
This study examines how good corporate governance—board of directors, audit committee, and independent commissioners—affects sustainability report disclosure among Indonesian ESG Star listed companies using multiple linear regression. The b…
Peer-reviewedJournalBritish Accounting Review2018#ESGDOI
The impact of environmental, social, and governance disclosure on firm value: The role of CEO power
Li Y.
An empirical study examining how ESG disclosure affects firm value, incorporating CEO power as a governance moderator. It suggests the economic payoff of disclosure depends on managerial power structures, linking disclosure regimes with cor…
Peer-reviewedJournalCorporate Social Responsibility and Environmental Management2024#ESGDOI
The effect of environmental, social, and governance disclosure and real earning management on the cost of financing
Amarna K.
An empirical study examining how ESG disclosure quality and real earnings management jointly affect a firm's cost of financing. It suggests disclosure credibility feeds into capital-cost assessment, linking non-financial ESG information wit…
Peer-reviewedJournalSustainable Development2025#ESGDOI
ESG Information Disclosure and Its Relationship to Tax Practices: Stakeholder-Friendly or Legitimacy-Seeking?
Amarna K.
This paper examines how corporate ESG disclosure relates to tax practices, asking whether disclosure reflects genuine stakeholder-oriented behavior or merely legitimacy-seeking impression management. Tax is an under-examined ESG dimension, …
Peer-reviewed🌍 GlobalJournalBangladesh Journal of Multidisciplinary Scientific Research2026#ESGDOI
ESG INVESTMENT AND FIRM VALUE: THE MODERATING ROLE OF CORPORATE REPUTATION IN ADVANCING CORPORATE SUSTAINABILITY AND SUSTAINABLE GROWTH IN BANGLADESH
K. M. Anwarul Islam
Using a balanced panel of 110 non-financial Dhaka Stock Exchange firms (2004–2024, 2,310 firm-years), this study tests whether ESG investment raises firm value and whether corporate reputation moderates that link. ESG investment significant…
Peer-reviewedJournalIbero Ciencias - Revista Científica y Académica - ISSN 3072-71972026#ESGDOI
Sostenibilidad Regenerativa y Sistémica para el Siglo XXI: Integración Ética, Operativa y de Gobernanza
Francisco Ramírez Moreno
This article redefines sustainability as a transformative, ethical, and regenerative praxis managing interactions among ecological, social, economic, and governance systems. It compares the proposal with SDGs, Paris Agreement, GRI, ESG, ISO…
Peer-reviewedJournalDigital Bisnis Jurnal Publikasi Ilmu Manajemen dan E-Commerce2026#ESGDOI
Pengaruh Sustainability Reporting (Sr) Dan Good Corporate Governance (GCG) Terhadap Nilai Perusahaan Pada Pt Indo Tambangraya Megah Tbk Periode 2015 – 2024
Diana Widia Putri, Kartono Kartono
Using 10 annual observations (2015–2024) of Indonesian coal miner PT Indo Tambangraya Megah, this study tests whether sustainability reporting (GRI G4-based SRDI) and good corporate governance (share of independent commissioners) affect fir…
Peer-reviewed🌍 GlobalJournalDe-centre Journal of Interdisciplinary Studies2026#ESGDOI
Sustainability Reporting and Financial Reporting Quality of Listed Deposit Money Banks in Nigeria
Wisdom Okere, Saidu Musa, Nonso Okoye +2
This study examines how sustainability reporting affects financial reporting quality (timeliness and earnings predictability) in 10 listed Nigerian deposit money banks from 2011 to 2024. Findings show higher sustainability reporting reduces…
Peer-reviewedJournalJurnal Pustaka Cendekia Hukum dan Ilmu Sosial2026#ESGDOI
The Effect of ESG Disclosure, Earnings Per Share, and Debt-to-Equity Ratio on Price-to-Book Value: Evidence from the Indonesian Coal Mining Industry
Bhayu A. Paputungan, Hizkia H. D. Tasik, Jeffry L. A. Tampenawas
Using panel regression on 10 pure coal miners listed in Indonesia (40 firm-year observations, 2022-2025), this study tests ESG disclosure, EPS, and DER effects on PBV. ESG disclosure and EPS show significant negative effects, DER is insigni…
Peer-reviewedJournalJurnal Pustaka Cendekia Hukum dan Ilmu Sosial2026#ESGDOI
The Effect of ESG Disclosure, Efficiency, and Liquidity on Banking Performance Listed on the Indonesia Stock Exchange for the 2021-2025 Period
Nasavia Daeng Lompang, Joy Elly Tulung, Debry Chrystie Alexandra Lintong
Panel regression on 18 Indonesian listed banks (90 observations, 2021-2025) tests ESG disclosure, efficiency (BOPO), and liquidity (LDR) effects on ROA. ESG disclosure and liquidity show no significant effect; efficiency has a significant n…
Peer-reviewedJournalJournal of Climate Finance2026#ESGDOI
COST–BENEFIT PARADOX OF ESG DISCLOSURE: DIVERGING EFFECTS ON ACCOUNTING PERFORMANCE, MARKET VALUATION AND THE ROLE OF GOVERNMENT OWNERSHIP
Tran Quoc Dung, Hanh Thi My Le, Lai Van Vo +1
This paper examines a cost–benefit paradox in ESG disclosure, showing that its effects diverge between accounting performance and market valuation. It argues disclosure costs may weigh on short-term accounting profits while market valuation…
Peer-reviewedCNJournalCarbon Footprints2026#ESGDOI
Women’s power: how do female executives promote corporate low-carbon performances
Kangyin Dong, Shuanglei Xu, Youyi Deng +1
Analyzing 5,413 Chinese listed firms (2007–2024), this study examines how female executives affect corporate low-carbon performance. Female executive presence generally reduces carbon emissions, but a U-shaped relationship with their propor…
Peer-reviewedJournalBusiness Ethics the Environment and Responsibility2025#ESGDOI
Corporate social responsibility disclosure and corporate social irresponsibility in emerging economies: Does institutional quality matter?
Gerged A.M.
An empirical study examining the link between CSR disclosure and corporate social irresponsibility (CSI) in emerging economies, and how institutional quality moderates this relationship. It probes whether disclosure reflects genuine respons…
Peer-reviewedJournalCorporate Governance Bingley2020#ESGDOI
The role of corporate governance on CSR disclosure and firm performance in a voluntary environment
Chijoke-Mgbame A.M.
This study examines how corporate governance shapes CSR disclosure and firm performance in a voluntary disclosure setting. Without an abstract, details are limited, but its focus on voluntary disclosure and governance structures offers less…
Peer-reviewedJournalBusiness Strategy and the Environment2025#ESGDOI
The Impact of National Cultural Dimensions on Corporate Environmental, Social and Governance Disclosure: Evidence From Social Media Practices
Nicolo G.
This study empirically examines how national cultural dimensions shape corporate ESG disclosure, focusing on social media practices. It suggests cultural context influences the volume, quality, and channel choice of ESG disclosure, with imp…
Peer-reviewed🇪🇺 EuropeJournalOeconomia Copernicana2023#ESGDOI
Impact of corporate social responsibility on cost of debt in Scandinavian public companies
Aleknevičienė V.
An empirical study examining how corporate social responsibility (CSR) performance affects the cost of debt among Scandinavian public companies. It addresses whether stronger CSR/ESG profiles translate into cheaper borrowing, suggesting a c…
