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.
JournalThe International Conference on Sustainable Economics Management and Accounting Proceeding2026#ESGDOI
THE ROLE OF ESG IN IMPROVING EARNINGS QUALITY: A SYSTEMATIC REVIEW OF FINANCIAL PERFORMANCE AND SUSTAINABILITY REPORTING
Muhammad Raihan Alfiansyah, Krisnhoe Rachmi Fitrijati
This study examines the role of ESG in improving earnings quality through a systematic literature review (SLR) using the PRISMA protocol. Analyzing 10 selected articles from 2021-2025, it finds that consistent ESG implementation curbs earni…
JournalLecture notes on data engineering and communications technologies2026#ESGDOI
Corporate Social Responsibility and ESG Reporting as a Prerequisite for Sustainable Development in a Global Environment
Iveta Ubrežiová, Lukáš Vartiak, Stefan Tkačik +1
This paper discusses the importance of CSR and ESG reporting as prerequisites for sustainable development. It examines the role of corporate social responsibility and ESG disclosure in a global context, emphasizing their contribution to sus…
Peer-reviewedJournalInternational Journal of Advanced Research in Commerce Management & Social Science2026#ESGDOI
Automating ESG Reporting: Driving Sustainable Finance and Global Competitiveness
A Devika, R Latha
This paper examines the role of ESG reporting automation in promoting sustainable finance and global competitiveness. Using secondary data from India's BRSR framework and CRISIL, it concludes that automation enhances transparency, complianc…
PreprintZenodo2026#ESGDOI
Green Finance and Sustainable Business Development
Dr. Bhuvnender Chaudhary, Dr. Prashant Kumar and Prof. Ningombam Jayanti
This edited volume comprehensively addresses sustainability in finance, business, and policy, covering green finance, ESG practices, climate finance, renewable energy investment, and sustainability reporting. It offers theoretical perspecti…
Peer-reviewedJournalAuditing2026#ESGDOI
ESG Disclosure and the Timeliness of Earnings Announcements and Audit Reports
El Mahdy D.
This paper empirically examines how ESG disclosure affects the timeliness of earnings announcements and audit reports. It investigates the burden and benefits of ESG reporting on financial reporting processes, aiming to reveal trade-offs be…
Peer-reviewedJournalProblems of Modern Transformations. Series: Economics and Management2026#ESGDOI
The Security Dimension of ESG Transformation of Corporate Governance of State-Owned Enterprises in Ukraine
I. Ponomarenko, Serhii Lubkovskyi
This paper analyzes ESG transformation of state-owned enterprises in Ukraine from a wartime security perspective. It proposes an ESGS framework adding Security as a fourth dimension, balancing disclosure with protection of critical infrastr…
Peer-reviewedJournalEKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA2026#ESGDOI
Assessment tools and growth factors of the investment potential of companies in the Russian mineral resource complex in the context of ESG transformation: a regional aspect
Ivan D. Varukhin
This empirical study analyzes the impact of ESG factors on the investment potential of Russian mineral resource companies (Nornickel, ALROSA, Surgutneftegaz). It proposes a system of sectoral ESG metrics and assesses their relationship with…
Peer-reviewedJournalJurnal Publikasi Ekonomi dan Akuntansi2026#ESGDOI
The Impact of Digital Transformation and ESG Disclosure on Tax Avoidance: Does Audit Committee Matter?
Agus Fuadi, Sindik Widati, Amelia Anggareni
This study analyzes the impact of digital transformation and ESG disclosure on corporate tax avoidance, with audit committee as moderator, using panel data from Indonesian non-financial firms (2021-2025). Results show both digitalization an…
Peer-reviewedJournalJurnal Semesta Ilmu Manajemen dan Ekonomi2026#ESGDOI
Pengaruh Pengungkapan Sustainability Report terhadap Nilai Perusahaan pada Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI)
Nur Iqra Kamaruddin, Intihanah, Fitriaman
This study analyzes the effect of sustainability report disclosure on firm value (Tobin's Q) using panel data regression for 33 manufacturing firms listed on the Indonesia Stock Exchange from 2022 to 2024. The results show that sustainabili…
Peer-reviewedJournalJurnal Mutiara Ilmu Akuntansi2026#ESGDOI
Do Audit Quality, Audit Tenure, and ESG Disclosure Enhance Earnings Quality? The Conditional Role of Firm Risk
Maulina Diyah Permatasari, Vista Yulianti, Lutfia Dhiya Ulhaq
This study examines how audit quality, audit tenure, and ESG disclosure affect earnings quality, with firm risk as a moderator, using panel data from Indonesian non-financial firms (2021-2025). Findings show these factors reduce discretiona…
Peer-reviewedJournalInkubis Jurnal Ekonomi dan Bisnis2026#ESGDOI
Governance Pressure or Financial Performance? Debt Policy as a Moderator of ESG Disclosure in Indonesian Manufacturing Firms
MF Christiningrum, Aloysius Harry Mukti, Evy Roslita +2
This study examines determinants of ESG disclosure in 108 Indonesian manufacturing firms, finding profitability negatively affects disclosure while institutional ownership and firm size positively influence it, with debt policy showing no m…
Peer-reviewedJournalInternational Journal of Accounting and Information Management2026#ESGDOI
Does ESG-linked compensation moderate the executive opportunism driven by mandatory ESG disclosure regulation? Interceding role of audit efficacy and media attention
Rajesh Desai
Using a DID approach on 1,105 Indian listed firms, this study shows that mandatory ESG disclosure regulation curbs executive opportunism and improves financial reporting quality. Audit efficacy and media attention mediate this effect, and E…
Peer-reviewedJournalAdvances in Economics Management and Political Sciences2026#ESGDOI
The Impact of ESG Information Disclosure on Corporate Value: A Literature Review
Heng Lin
This review synthesizes empirical studies on ESG disclosure and corporate value, categorizing findings into positive, negative, and insignificant relationships. It identifies measurement and institutional differences as sources of conflicti…
Peer-reviewed🇪🇺 EuropeJournalPost-Communist Economies2026#ESGDOI
Measuring ESG disclosure by Bulgarian banks: evidence from a disclosure-based indicator framework
Stefan Atanasov Raychev, Daniela Bobeva
This study examines ESG disclosure across environmental, social, and governance pillars for all commercial banks in Bulgaria. Using 27 indicators, it finds divergence and clustering in reporting, with associations to bank size and ECB super…
Peer-reviewedJournalEKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA2026#ESGDOI
Transformation of ESG reporting in the context of implementing a sustainable development strategy
Z. Korzovatykh
This paper analyzes the transformation of corporate reporting under ESG strategy implementation, focusing on integrating double materiality into non-financial disclosure. It highlights problems such as inconsistent indicator calculation, po…
Peer-reviewedJournalCurrent: Jurnal Kajian Akuntansi dan Bisnis Terkini2026#ESGDOI
HOW INSTITUTIONAL OWNERSHIP MODERATES ESG DISCLOSURE, FINANCIAL DISTRESS, AND RELATED PARTY TRANSACTIONS ON TAX AGGRESSIVENESS?
Nadya Mutiara Sari, B. Solikhah
Analyzes how ESG disclosure, financial distress, and related party transactions (RPT) affect tax aggressiveness, with institutional ownership as a moderator, using 841 Indonesian non-financial firms (2020-2024). Finds positive effects of al…
Peer-reviewed🌍 GlobalJournalJurnal Dinamika Akuntansi2026#ESGDOI
The Impact of ERM and Institutional Ownership on Market Value Through ESG: Evidence from ASEAN Energy Firms
Wiji Astuti, Iin Rosini, Nofryanti
This study examines the impact of enterprise risk management (ERM) disclosure and institutional ownership on market value through ESG for 25 ASEAN energy firms from 2021 to 2024. Using panel data regression and Sobel test, it finds that ins…
Peer-reviewedJournalJurnal Dinamika Akuntansi2026#ESGDOI
When Sustainability Talks but Profits Decide: Evidence from Corporate Tax Payments
Linda Ayu Wulandari, Hendro Paulus
This study examines how ESG disclosure and PROPER ratings affect corporate tax payments in Indonesian basic materials firms. ESG disclosure reduces tax payments, while PROPER ratings increase them. Profitability moderates these effects, rev…
Peer-reviewedJournalCurrent: Jurnal Kajian Akuntansi dan Bisnis Terkini2026#ESGDOI
DO ENVIRONMENTAL, SOCIAL, GOVERNANCE, AND SUSTAINABILITY REPORT IMPROVE FINANCIAL PERFORMANCE? THE MODERATING ROLE OF COMPANY SIZE
Nurul Hidayah, Tantina Haryati
This study analyzes 22 Indonesian energy companies listed on the IDX (2022-2024, 66 observations) using panel data regression to examine the impact of ESG disclosure and sustainability reporting on financial performance, and the moderating …
ConferenceProceedings of the 7th International Conference on Innovation in Education, Science, and Culture, ICIESC 2025, 16 September 2025, Medan, Indonesia2026#ESGDOI
Model Exploration of Firm Value by means of Green Finance Disclosure in Companies List on Indonesia Stock Exchange
Dita Eka Pertiwi Sirait, Ainul Mardhiyah, Shintami Octavia
This study analyzes the effect of green finance disclosure on firm value using 27 Indonesian energy companies' sustainability reports (2022-2024). Using a random effects model, it finds environmental disclosure has a negative significant ef…
