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-reviewedConferenceE3s Web of Conferences2023#ESGDOI
Environmental, Social and Governance (ESG) Report Quality and Firm Value in Southeast Asia
Kartikasary M.
This paper empirically examines the relationship between ESG report quality and firm value in Southeast Asia. It suggests that higher-quality reporting may be associated with higher market valuation, highlighting the importance of disclosur…
Peer-reviewedJournalPacific Accounting Review2026#ESGDOI
Do socially preferred firms disclose more ESG information?
Peng Z.
This paper empirically examines whether socially preferred firms (e.g., those with high reputation) are more proactive in ESG disclosure. It analyzes the relationship between corporate social preference and ESG reporting, aiming to identify…
Peer-reviewedJournalJournal of Governance and Regulation2023#ESGDOI
INDUSTRY CLASSIFICATIONS AND ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DISCLOSURE: THE MODERATING ROLE OF CEO POWER
Purwantini C.
This paper examines how industry classifications affect corporate ESG disclosure and finds that CEO power moderates this relationship. Empirical evidence highlights the importance of industry characteristics and managerial influence in shap…
Peer-reviewedCNJournalAdvances in Economics and Management Research2026#ESGDOI
The Impact of ESG Rating Disparities on Corporate Patient Capital
Fei Wu
This study empirically examines how ESG rating disparities affect corporate patient capital using a two-way fixed effects model. Findings show that rating disparities significantly increase patient capital, especially in non-state-owned and…
Peer-reviewedJournalInternational journal of research and scientific innovation2026#ESGDOI
Corporate Governance and ESG Research, 1976–2025: A Systematic Review and Science Mapping, with an International Comparative Research Agenda
Chinzorig Chuluun, O. Gotov
This systematic review maps the intellectual structure of corporate governance and ESG research from 1976 to 2025 using PRISMA and bibliometric methods. It finds agency theory dominant but multi-theory and ESG-oriented frameworks expanding,…
Peer-reviewed🌍 GlobalJournalAcademic Journal of Humanities & Social Sciences2026#ESGDOI
ESG Information Disclosure in the Luxury Industry: A Case Study of Kering Group
Kefan Yu
This paper analyzes ESG disclosure in the luxury industry through a case study of Kering Group, set against the backdrop of the EU CSRD. Using legitimacy and stakeholder theory, the authors build a 48-indicator ESG disclosure scoring system…
Peer-reviewed🌍 GlobalJournalInternational journal of business management2026#ESGDOI
Consumer perception of corporate sustainable marketing strategies for environmental sustainability: A systematic review of empirical evidence and corporate best practices
Wallamkupar Dkhar, B. Lyngdoh, Paramjeet Kumar
This systematic review integrates consumer perception research with corporate net-zero practices, identifying environmental knowledge, awareness, and concern as key antecedents of favorable green marketing responses, while price sensitivity…
Peer-reviewedJournalJournal of Accounting and Finance Management2026#ESGDOI
Pengaruh ESG Disclosure, Kepemilikan Institusional dan Ukuran Perusahaan terhadap Nilai Perusahaan pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2021–2024
Bily Bily, Angga P. Kapriana, Syarif M. Helmi
This study examines the impact of ESG disclosure, institutional ownership, and firm size on firm value for 15 Indonesian mining companies (2021-2024) using multiple regression. ESG disclosure and institutional ownership are insignificant, w…
JournalJournal Of Social Research2026#ESGDOI
The Effect of Environmental, Social, And Governance (ESG) Disclosure on Corporate Value: A Systematic Literature Review
Kevindra Adityananda Galih Prakasa, Sudharto P. Hadi, Andi Wijayanto
This study systematically reviews 30 articles on ESG disclosure and corporate value, finding inconsistent effects across regions and industries. Weak effects are strengthened by moderators like competitive advantage and governance. It concl…
Peer-reviewedCNJournalAdvanced Electromagnetics2026#ESGDOI
Research on the Impact and Transmission Path of ESG Information Disclosure on Corporate Accounting Robustness
S. M. Zhang, G. Z. Wang
This study empirically analyzes the impact of ESG information disclosure on accounting conservatism using data from 1,028 Chinese listed companies. ESG disclosure quality is measured via third-party ratings and an entropy-weighted index, wh…
Peer-reviewedJournalGBS Impact Journal of Multi Disciplinary Research2026#ESGDOI
A Study on Sustainable Finance and Green Investments: Impact on ESG Performance, Environmental Sustainability and Economic Growth
Karthik N. L., Archana AMBEKAR
This study examines the impact of sustainable finance and green investments on ESG performance, environmental sustainability, and economic growth using secondary data. It finds growth in sustainable investment assets and investor preference…
Peer-reviewed🇯🇵→🌍 Japan-to-Global🇯🇵 JapanJournalJ-STAGE#ESGDOI
A Study on the Impact of ESG Executive Compensation Systems on Companies' Initiatives to Address ESG Issues
ESG役員報酬制度が会社のESG課題への取り組みに与える影響についての一考察
(著者不明)
This paper examines the impact of ESG executive compensation systems on corporate ESG initiatives. It discusses how such compensation can incentivize management behavior and improve ESG performance, offering insights for Japanese corporate …
Peer-reviewedJournalJOURNAL OF ACCOUNTING AND FINANCIAL MANAGEMENT2026#ESGDOI
Sustainability Accounting Disclosure on Financial Performance of Listed Consumer Goods Firms in Nigeria
Queendaline Chidimma Edene
This study examines the effect of environmental, social, governance, and economic sustainability disclosures on return on assets (ROA) for listed consumer goods firms in Nigeria, using panel data from 2015-2024. Only governance disclosure h…
Peer-reviewedJournalJurnal Akuntansi2026#ESGDOI
Ethical Governance and Sustainability Disclosure: Pergeseran dari Symbolic Legitimacy Menuju Substantive Dignity
Rizka Indri Arfianti
This conceptual paper critiques symbolic sustainability disclosure and proposes dignity-based ethical governance. Using Indonesian examples, it argues that disclosure should reflect genuine moral commitment, not just legitimacy-seeking, to …
Peer-reviewedJournalINTERNATIONAL JOURNAL OF SOCIAL SCIENCES AND MANAGEMENT RESEARCH2026#ESGDOI
Sustainability Disclosure and Financial Performance of Brewery Firms in Africa
Joshua Christian Samari
This study examines the relationship between sustainability disclosure (governance, social, environmental) and financial performance (ROA) of African brewery firms from 2012 to 2022. Robust regression reveals that governance disclosure sign…
Peer-reviewed🌍 GlobalJournalJournal of Accounting and Financial Management2026#ESGDOI
Effect of Firm Attributes on Sustainability Disclosure in Nigeria
Abdulrazak Mohammed
This study examines the effect of firm attributes (liquidity, asset tangibility, firm age) on sustainability disclosure among 70 listed non-financial companies in Nigeria using panel data from 2012-2023. Findings show liquidity and asset ta…
Peer-reviewedJournalTijdschrift Voor Economische En Sociale Geografie2024#ESGDOI
Beyond the ‘tyranny of metrics’? Indicator literacy in sustainable finance
Eyre B.
This paper critically examines the over-reliance on metrics in sustainable finance, arguing for the importance of indicator literacy. It discusses the limitations of metrics and proposes more effective ways to use them.
Peer-reviewed🇪🇺 EuropeJournalFinancial Sciences2026#ESGDOI
Are Non-Listed Companies Exposed to a Relevant Burden when Complying with the CSRD? A Study of Disclosures and Financial Performance in the Italian Context
Enrico Supino, Maurizio Marano
This study analyzes voluntary sustainability disclosures of 99 large Italian unlisted companies using a 94-item CSRD-aligned grid, finding that compliance burden is substantial and uneven. Governance, planning, and performance disclosures a…
Peer-reviewedJournalThe International Conference on Sustainable Economics Management and Accounting Proceeding2026#ESGDOI
THE IMPACT OF ESG CAMPAIGNS AND SUSTAINABILITY COMMUNICATIONON STOCK PRICE CRASH RISK: A SYSTEMATIC LITERATURE REVIEW
Dwi Hertadi Labib Muttaqin, Najmudin Najmudin
This systematic review analyzes the impact of ESG campaigns and sustainability communication on stock price crash risk. Credible ESG disclosure reduces crash risk by enhancing transparency and monitoring, while ESG rating divergence and gre…
Peer-reviewed🌍 GlobalJournalGolden Ratio of Taxation Studies2026#ESGDOI
Do Governance and Sustainable Finance Affect Sustainability Disclosure? Evidence from Islamic Banks
W. Setyawan, I. Indriyani, Firli Asmar
Using panel data from 20 Islamic banks in Southeast Asia and the GCC (2017-2023), this study finds that both corporate governance and sustainable finance positively and significantly affect sustainability reporting disclosure, with governan…