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-reviewedJournalSustainable Development2026#ESGDOI
The Mitigating Role of Managerial Ability in ESG Decoupling
García-Sánchez I.M.
This paper examines whether managerial ability mitigates ESG decoupling—the gap between a firm's ESG disclosure and actual ESG performance. It suggests that firms with more capable managers engage in substantive rather than symbolic ESG pra…
Peer-reviewedJournalJournal of the Air Transport Research Society2026#ESGDOI
Exploring the impact of sustainability components on financial performance: Evidence from the airline industry
Kiracı K.
An empirical study examining how sustainability components (ESG factors) affect corporate financial performance in the airline industry. Without an abstract, methods, data, and findings remain unclear, but it belongs to the literature linki…
Peer-reviewedJournalBusiness Ethics the Environment and Responsibility2025#ESGDOI
Unraveling the smokescreen of ESG disclosure debate: Shedding light on excessive ESG disclosure and economic risk
Khanchel I.
This paper examines the ESG disclosure debate, arguing that excessive ESG disclosure may itself generate economic risk for firms. It challenges the assumption that more disclosure is always beneficial, with implications for disclosure-rule …
Peer-reviewed🇪🇺 EuropeJournalNutrients2020#ESGDOI
How consumers in the UK and Spain value the coexistence of the claims low fat, local, organic and low greenhouse gas emissions
Akaichi F.
This study examines how UK and Spanish consumers value food products carrying coexisting claims: low fat, local, organic, and low greenhouse gas emissions. It explores how combining environmental and health claims shapes consumer preference…
Peer-reviewedJournalSystems Research and Behavioral Science2023#ESGDOI
Bet on innovation, not Environmental, Social and Governance metrics, to lead the Net Zero transition
Madden B.J.
This paper argues that over-reliance on ESG metrics may hinder rather than accelerate the net-zero transition, contending that direct investment in innovation should lead decarbonization. It critically examines the limits of ESG scores and …
Peer-reviewedJournalBandung Conference Series Business and Management2026#ESGDOI
Pengaruh Ukuran Perusahaan dan Pengungkapan ESG terhadap Profitabilitas Perusahaan Consumer Non-Cyclicals
Latifah Tri Kania, H. Handri, Nadia Meirani
Using panel regression on 75 Indonesian-listed consumer non-cyclical firms (300 observations, 2021–2024), this study tests whether firm size (Ln total assets) and ESG disclosure (GRI-based CSI) affect profitability (ROA). Individually neith…
Peer-reviewed🌍 GlobalJournalMeditari Accountancy Research2026#ESGDOI
Disclosing environment-focused SDGs in emerging markets: the role of climate governance and contextual moderators
Archana Haloi, Santi Gopal Maji
Analyzing 300 large non-financial firms in emerging Asia (2016–22), this study links a six-mechanism climate governance index (CGINX) to environment-focused SDG disclosure via panel Tobit models. Climate governance positively drives En_SDG …
Peer-reviewedJournalBandung Conference Series Accountancy2026#ESGDOI
Pengaruh ESG Disclosure terhadap Kinerja Perusahaan Perbankan
Devitri Yuli Anggraini, Rini Lestari
Using panel regression on 19 Indonesian listed banks (57 observations, 2022-2024), this study tests whether ESG disclosure measured against GRI Standards 2021 affects ROA. Disclosure levels varied across banks, but no significant effect on …
Peer-reviewedJournalInternational Journal Of Economics Social And Technology2026#ESGDOI
ESG-Based Sustainable Performance in The Maritime Public Sector: A Systematic Literature Review Using the PRISMA Approach
Augustriandi Augustriandi, Puji Wahono, Herlitah Herlitah
A PRISMA-based systematic review of ESG sustainable performance in the maritime public sector, screening 1,567 records down to 45 studies. Environmental issues (emissions, energy efficiency, marine pollution, decarbonization) dominate, whil…
Peer-reviewed🌍 GlobalJournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
Women Representation in Corporate Leadership and Firm Performance: Does ESG Disclosures Moderate the Relationship?
Ebrahim Mohammed Al‐Matari, Adeeb Alhebri, Nasareldeen Hamed Ahmed Alnor +3
Using an unbalanced panel of 131 Tadawul-listed firms (2015-2021) with OLS and 2SLS estimation, this study examines how female representation in executive and board roles relates to firm performance and whether ESG disclosure moderates this…
Peer-reviewed🇯🇵 JapanJournalJ-STAGE#ESGDOI
The Role of Accounting Required for ESG Information
ESG情報に求められる会計の役割
(著者不明)
A conceptual piece on the role accounting should play for ESG information. It likely addresses how accounting and assurance frameworks can support the measurement, verification and reliability of non-financial disclosure, offering foundatio…
Peer-reviewedJournalSustainability Switzerland2026#ESGDOI
Assessing SME ESG Performance for Green Credit Toward Sustainable Development Using a Probabilistic Picture Hesitant Fuzzy MAGDM Approach
Hu Y.
This paper proposes a probabilistic picture hesitant fuzzy MAGDM framework to assess SME ESG performance, aiming to support green credit allocation. It addresses high uncertainty in SME ESG data and links ESG scoring to sustainable-finance …
Peer-reviewedJournalManagement Decision2026#ESGDOI
Financial distress, ESG practices and firm valuation: comparing pre- and post-Paris Agreement periods
Yadav A.
An empirical study examining how ESG practices affect firm valuation among financially distressed firms, comparing pre- and post-Paris Agreement periods. It tests whether the valuation impact of ESG strengthened after the Paris Agreement. N…
Peer-reviewedJournalCorporate Social Responsibility and Environmental Management2026#ESGDOI
Opening the Black Box of Sustainable Investing: Examining the Impact of Psychological Distance
Kleffel P.
This study opens the 'black box' of sustainable investing by examining how investors' psychological distance from environmental and social issues shapes their investment decisions. Drawing on construal-level theory, it explores why sustaina…
ReportCircular Economy and Human Resources Global Perspectives2025#ESGDOI
Best Practices for ESG Communication and Reporting: Enhancing Stakeholder Engagement and Circular Economy Success
Bole D.K.
This work addresses best practices in ESG communication and reporting, linking stronger stakeholder engagement to circular economy success. It appears practice-oriented, examining how disclosure quality and dialogue design shape corporate e…
Peer-reviewedJournalJournal of Sustainable Finance and Investment2025#ESGDOI
Your emissions or mine? Examining how emissions management strategies, ESG performance, and targets impact investor perceptions
Johnson J.A.
This study examines how firms' emissions management strategies, ESG performance, and emissions targets shape investor perceptions. It appears to probe whether addressing a company's own emissions (Scope 1/2) versus supply-chain emissions (S…
Peer-reviewed🌍 GlobalJournalBiofuel Research Journal2026#ESGDOI
Redefining sustainable bioeconomy assessment for a changing climate
Maziar Moradi-Lakeh, Minh Tú Nguyễn, Hong Quan Nguyen
This critical review redefines the sustainable bioeconomy as a dynamic socio-ecological-technological system assessed across six pillars: climate mitigation/adaptation, circular and regenerative resource use, nature-positive development, hu…
Peer-reviewedJournalSustainable Development2026#ESGDOI
Unveiling the Knowledge Architecture of ESG and Sustainability Research: A Bibliometric Exploration of Trends, Networks, and Research Frontiers
Rahim R.
A bibliometric study mapping the knowledge architecture of ESG and sustainability research, visualizing trends, collaboration networks, and emerging frontiers. It focuses on the scholarly landscape rather than firm-level disclosure practice…
Peer-reviewedJournalEuropean Journal of Finance2026#ESGDOI
Beyond returns: how ESG preferences shape investment choices. Evidence from an incentivized discrete choice experiment
Baiocco S.
An incentivized discrete choice experiment examining how ESG attributes, beyond financial returns, shape investors' actual portfolio choices. It quantifies the weight of ESG preferences and heterogeneity in the return–sustainability trade-o…
Peer-reviewedJournalInternational Journal of Low Carbon Technologies2024#ESGDOI
Construction of green finance’s ESG evaluation system for rural innovation and entrepreneurship
Chen P.
This paper aims to construct an ESG evaluation system for green finance supporting rural innovation and entrepreneurship. Without an available abstract, the specific methods and empirical findings remain unclear, but the work is distinctive…